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The Effect of System of Financial Reporting on Financial Performance of Business Corporation
Prokešová, Gabriela ; Strouhal, Jiří (advisor) ; Roubíčková, Jaroslava (referee)
This thesis deals with the effect of system of financial reporting on financial performance of business corporation. Czech accounting regulations and International financial reporting standards are compared within the framework of system of financial reporting. The effect on financial performance is then analysed through financial analysis. In theoretical-methodological part the terminology, approaches and methods used in individual systems are defined and then comparative analysis is performed. Theoretical definition of financial analysis follows and then basic information about business corporation is mentioned, which begins the practical part. Then financial analysis of the firm is performed whereas data are analysed separately for every system. The purpose of this thesis is to point out different values of indicators of financial analysis coming from differences of analysed systems of financial reporting through concrete business corporation and to explain their cause.
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Analysis of Reporting in Business and its Technological Coverage by Microsoft BI
Lučan, Martin ; Pour, Jan (advisor) ; Pavlíčková, Jarmila (referee)
This master thesis deals with an analysis of reporting in business and its technological coverage by Microsoft Business Intelligence portfolio. The main objective of this work is to analyze the individual organization's requirements on reporting and coverage options. This work can serve as a tool for implementation of reporting in a company or for increasing the efficiency of reporting. The first part is theoretical. It deals with Business Intelligence as an environment for reporting. It also defines the basic concepts. The next part covers the area of reporting. This section provides an insight into the history, definition of outcomes and detailed classification of reporting from different perspectives. Furthermore, the definition of users reporting and the reporting standards in companies is also covered. At the end of this chapter, there is the definition of the benefits of reporting for companies. The main part of this master thesis is an analysis of the requirements for reporting in companies. The chapter defines five key perspectives which are described in a greater detail. The methods how companies should methodically approach these requirements are also discussed. The chapter further looks at the requirements for a concrete report. An output of this chapter is an effective template for gathering requirements for a specific report. The last chapter focuses on reporting portfolio analysis of Microsoft and defines the concept of Microsoft. It provides detailed information about reporting products that Microsoft offers. An analyses and a mapping of the individual characteristics of the products and the requirements is defined in this thesis.
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Partial Report IV / 2016 - Rating of the deformation stress monitoring the state of the rock mass during mining coal seam 30 (634) within the trial operation of mining method corridor - a pillar in OPJ ČSM - NORTH
Waclawik, Petr ; Ptáček, Jiří ; Kukutsch, Radovan ; Kajzar, Vlastimil ; Koníček, Petr ; Souček, Kamil ; Staš, Lubomír
Monitoring of the deformation stress state of the rock mass is a prerequisite for the verification of unapproved new mining methods hall-pillar and its further application in the Czech part of the Upper Silesian coal basin. This mining method is designed on the basis of experiences and practices that are verified in different natural conditions and depths below the surface and is therefore essential for the verification of conditions for the Czech part of the Upper Silesian Basin based on geotechnical monitoring. The present report is prepared on the basis of a contract no. 942/50/10, where the Institute of Geonics, v.v agrees to make periodic evaluation of monitoring data napěťodeformačního state of the rock mass. In accordance with the aforementioned agreement, the message is processed in the six-month period and continues in the interim report III / 2015 (Waclawik et al. 2015) passed buyers in April this year. Interim results of the geotechnical monitoring, such as the experience gained during the first conquest dobývky V show specifics of natural conditions in trial operation unapproved new mining methods hall-pillar.
Fulltext: content.csg -  PDF
Plný tet: UGN_0464907 - PDF
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Do Consumers Really Follow a Rule of Thumb? Three Thousand Estimates from 130 Studies Say “Probably Not”
Havránek, Tomáš ; Sokolova, Anna
We show that three factors combine to explain the mean excess sensitivity reported in studies estimating consumption Euler equations: the use of macro data, publication bias, and liquidity constraints. When micro data are used, publication bias is corrected for, and the households under examination do not face liquidity constraints, the literature implies no evidence for the excess sensitivity of consumption to income. Hence little remains for pure rule-of-thumb behavior. The results hold when we control for 45 additional variables reflecting the methods employed by researchers and use Bayesian model averaging to account for model uncertainty. The estimates of excess sensitivity are also systematically affected by the order of approximation of the Euler equation, the treatment of non-separability between consumption and leisure, and the choice of proxy for consumption.
Fulltext: PDF
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Právní a zdravotně sociální aspekty činnosti OSPOD jako ustanovených opatrovníků v zámu nezletilých dětí
BORSKÁ, Jana
The Czech Republic as a signatory of the Convention on the Rights of the Child has vested the practice of state administration in the field of care for minor children to municipalities with extended powers, where the protection of the rights and legitimate interests of minor children is safeguarded by state authorities of social and legal protection of children (ASLPC hereinafter). These authorities are incorporated to the extent laid down by the Act on Social and Legal Protection of Children (Act No 359/1999 Coll., as amended). The position and roles of ASLPC and their competence and jurisdiction are also regulated by the same act. The position of workers of these authorities and its legal embodiment is equally important. Regarding professionality, there are high demands on these workers. In the Czech Republic, significant changes in legislature have been made over the past three years. These amendments have led to the strengthening of the rights of minor children and to the establishing of new tools for their protection. In connection with the adoption of new substantive regulation of family law, which is now exhaustively dealt with by the Act No 89/2012 Coll., the Civil Code, new procedural rules have been established regarding protection of rights of minor children. Such procedural legislation includes (apart from the long-existent Act No. 99/1963, the Code of Civil Procedure) the Act No 292/2013 Coll., on Special Civil Proceedings. The decision-making regarding minor children has been vested mainly by the state into the competence of courts. The courts appoint the locally relevant ASLPC as a guardian who then represents the interests of minor children. The purpose, interwoven with and derived from the first one, was to explore the opinions of selected social workers of ASLPC and of district court judges regarding the defined problems occurring during the work of ASLPCs and courts while protecting the interests of minor children. These particularly include: the use of the tool of precautionary measure; problems of different territorial jurisdiction of courts and ASLPCs; processing of complaints regarding bias in various phases of the proceedings; professional training of workers of ASLPC It is evident from the proposals of both judges and ASLPC workers that it is necessary to unify territorial jurisdiction. The courts are suggesting the priority criterion of the address where the child mainly resides. ASLPC workers suggest the official permanent residence as the prime criterion. Bias causes problems in all phases of proceedings. It is obvious that courts take differing approaches towards the solution of this problem (some courts solve the problem of bias complaints filed by the parties while other courts do not) and for ASLPC workers it is difficult to assess how to act when such complaint is raised against them. The training of ASLPC workers - workers are obliged to educate themselves and their employer is obliged to finance such training. Not all ASLPCs are able to provide training in the required extent - due to financial reasons (the average costs of education of one employee pose from 9,169 to 13,400 CZK annually and they cover approximately 6 days of training). The heavy work-load caused by insufficient numbers of ASLPC employees prevents them from completing such compulsory training. As part of the examination of the "participation of a collision guardian in court proceedings" it has been found out that irregular participation of the worker in the proceedings (absence from participation in appeals proceedings); incomplete reports (directed to courts) from surveys in families. Based on comprehensive examination of the problems of territorial jurisdiction, it was recommended that requests are independently recorded and financial compensation is provided for ASLPCs who are requested to represent minors in front of courts, to draft proposals for precautionary measures.
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Experiences of health workers with acupressure
ROUBÍČKOVÁ, Radka
The abstract of the diploma thesis is focused on the acupressure and its influence of backache of medical staff. We chose the theme of acupressure because it is a non-invasive treatment method which can be practiced by everyone in the comfort of the home and no aid is necessary to have, just the basic knowledge and training how to perform acupressure. Acupressure is not physically or time consuming and that is why it is considered as a suitable means as an additional treatment of pain and other health disorders. It can improve nursing care. The theoretical part deals with pain and pain of medical staff who are the highest risk group of backache in the lumbar region. The backache is the most frequent cause of incapacity for work. Furthermore, in the theoretical part we deal with acupressure, one of the methods of alternative medicine. For the processing of the theoretical part, we used the available foreign and Czech literary sources. The empirical part of the diploma thesis is a quantitative method. The results obtained from the research were processed in the overview tables and case reports. For the thesis we set two research objectives. The first objective was to find out the experience of medical staff with acupressure. The second objective was to verify the influence of the techniques of acupressure for backache of medical staff. On the basis of the aim two hypotheses were created. The first hypothesis should show whether the backache will be softened by application of the acupressure techniques. The second one shows whether there is the difference in approach of nurses and doctors to perform acupressure.
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Effect of a graduate of field of study Special Education - tutorship in practice of providers of social care
SALABOVÁ, Jana
Theoretical part of the thesis is divided into 4 main chapters. First one deals with the helping professions generally, their definitions and definition of the Special education - Tutorship branch of study per se.It also briefly touches the subject of readiness of the future graduates to deal effectivelly with the challenges of a career in the field of social services. Chapter number two is called Special education and it defines the subject of special education itself, it's purpose and inner structure. Third chapter focuses on social services. It brings up it's definition and types and forms of social services.It also contains the examples of the institutions which fall into this category and it's providers. Chapter number four, which happens to be the last one in the theoretical part of the thesis, covers the role and purpose of graduates of the special education - tutorship studies. It brings up the definition of a social worker, necessary prerequisites as well as beneficial personality traits and feautures. In a subchapter of chapter four is a short description of a pedagogue tutor. Definition who he actually is, who are proper candidates for this position, what are desired personality traits we look for in tutors and the actual content and purpose of their work in institutions providing social services. The end of chapter four is dedicated to a position of a social worker. His activities, the position and definition of a personal assistant and again personality traits needed for a successful career in this field. The objective of the practical part of the thesis is to describe working of Special education - tutorship studies graduates in practice. Particularly their experiences "from the field", how do they evaluate the level of skill of fresh graduates during their first encounters with the reality, how satisfied are they with their choice of a career so far and what was their motivation to pursue such career. Practical part of the thesis includes qualitative research. To meet the above objectives, data collection technique had been chosen using a structured interview with the respondents, who were graduates of Special education tutorship studies. You can tell by the results of this thesis that graduates in the field of social services apply mostly to lower positions as a social service workers, even though they are qualified to perform as a social workers. The age of clients with whom the respondents work ranges from childhood to senior. The motivation that led those questioned respondents to the decision to choose the area of social services varies. Some reported that they were influenced by the actual practical experience during their studies at the university, when both the work itself and their enthusiasm for the target group played role. Others expressed they had previous experience working with people with disabilities or they just wanted to acquire new experiences. Also, involvement of a family member and their previous education was a motivation. Job satisfaction is evident from observed data, and it also contributes to work done accurately and responsibly. Personal benefits for the respondents according to findings are usually their usefulness at work, new experiences they are getting and last but not least advances of their clients. As the biggest advantage the respondents usually mention variability of their work, target group and the clients in itself and the fact, that their work is highly satisfying and they basically work in a very pleasant team of individuals. On the other hand, not exactly satisfying financial reward and challenging working hours are mentioned as disadvantages. Special education - tutorship studies - the branch they've studied, is by the majority of respondents considered to be beneficial for them and they especially highlight practical impact of practice they completed during their studies and which included visits to various relevant institutions.
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Specifics of nursing care in patients after transapical aortic valve implantation.
VOTRUBOVÁ, Nataliya
Transcatheter aortic valve implantation (TAVI) is a new and an attractive method in cardiology and as well as in cardiac surgery. It is constantly evolving method which has been developed as an alternative to standard open surgery, especially in patients with severe symptomatic aortic stenosis with unacceptably high perioperative risk or patients who are not suitable for conventional open heart surgery because of age and comorbidities.A teamwork is very importantfor this new method and approach. The choice for TAVI is discussed by the institutional multidisciplinary heart team, typically consisting of interventional cardiologists, imaging-specialists, cardiac surgeons and anaesthesiologists. The first implant in a human being was performed by Cribierin 2002. In Czech Republic this method was first used in 2008. Transcatheter aortic valve implantation (TAVI) was accepted as a minimally invasive alternative to open surgery. This method does not require the use of cardiopulmonary bypass, and cardiac arrest. Other several benefits includinglower risks of bleeding and stroke events, better wound healing, less pain, as well as more rapid early recovery due to preservation of continuity of the sternumthat result in shorter durations of stay in the hospital, earlier rehabilitation and faster returns to normal life. In the presented work was used a combination of qualitative-quantitative methods of investigation. The data was obtained by using the quantitative research. The main technique was using the questionnaires designed for nurses working at the Department of Cardiac Surgery, Hospital Czech Budejovice, a. s. These results were backed up by the implementation of qualitative research, which investigated the patients and physicians view on monitored issues. Questioning method using a semi structured interview technique was used for qualitative research. The results of the survey were processed using descriptive statistics charts in LibreOffice Calc and using diagrams created in LibreOffice Writer. Qualitative results of the research were transcribed from audio recordings and coded, and the base code was created nine categories of interviews with clients/patients and three categories of interviews with doctors. The aim of this work was to explore the specific problem of nursing care about the clients / patients after transapical aortic valve implantation. On the base of our obtained data it is evident, that the client/patient after TAVI may be positioned sideways, the use of surgical drains are less frequently, so the care about the surgical wounds is simpler, patients report less pain in the surgical wound and postoperative rehabilitation and recovery is shorter. H1 - The nurses take care about the clients/patients after transapical aortic valve implantation in the same way as about the clients/patients after open aortic valve replacement, without realizing the differences between the patients treated with different approaches, was not confirmed. The nurses'sees/reported major differences in invasiveness and extent of providing care, rehabilitation, convalescent, in the duration of the hospitalization and better cosmetic effect. The results of the research can serve as a basis for creating the standards of nursing care or educational material for clients/patients. It is also possible to present the results of this work at a specialized seminar for non medical healthcare workers and results can also increase the quality of nursing care about the clients/patients after transapical aortic valve implantation.
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