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1
Ryšavý, Jan. "Vybrané auditorské postupy." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72832.
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Diploma thesis is focused on analysis of selected audit procedures. Theoretical definition of conditions for statutory audit and necessary requirements according to standards on auditing are featured in the thesis. It analyses audit risks and the concept of materiality during audit. Descriptions of audit procedures are focused on cash and cash equivalents, property, payroll expenses, equity, accounts receivable, accounts payable and physical inventory inspection.
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Modrý, Lukáš. "Postupy tvorby responsivního designu." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-259255.
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This Master's thesis focuses on the issue of responsive design creation and comparison of the particular patterns aiming to customizable website. The theoretical part discusses the majority of available possibilities for achieving a responsive design and their general purpose. The practical part covers the use of the particular patterns on the specific web presentation. The thesis includes three similar websites using the responsive design particular patterns without frontend frameworks and, subsequently, their utilization. Their testing served as a means for recommendation for the practice. Another part of the thesis is the summarization of cascading style sheets development with the focus on the responsive design and comparison of two frontend frameworks selected by the author.
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Elgner, Robert. "Analytické postupy v auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-12701.
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V teoretické části přibližuji funkci auditu, metodiku auditu, odpovědnost auditora, výroky auditora, mezinárodní auditorský standard 520. V praktické části prezentuji vlastní analytické postupy použitelné při provádění auditu.
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Roubíčková, Michaela. "Nové postupy v Recruitmentu." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359160.
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This Diploma Thesis is focused on new procedures in recruitment. Special attention is primarily given to online recruitment and coherent social networks. The major objective is to assess recruitment procedure in a particular company, especially whether and to what extent the company focuses on external environment, accepts current trends and applies new methods of recruitment. Based on superior enquiry, the analysis of current state of the recruitment process was made. As a next step, using comparison of this analysis with the theoretical foundations led to identification of weaknesses and strengths of the process. It was found that analysed company is trying to accept new trends, however, there were identified drawbacks, which could be eliminated by introduction of formulated optimization proposals.
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Apostolski, Filip. "Rekonsktrukční postupy v dokumentárním filmu." Master's thesis, Akademie múzických umění v Praze. Filmová a televizní fakulta AMU. Knihovna, 2009. http://www.nusl.cz/ntk/nusl-79109.
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The master thesis Reconstruction Methods in the Documentary Film analyses the various methods of preparation and production of the type of documentary film that is called documentary reconstruction. At the first instance it is trying to separate and define the terms from this field, and to distinct the documentary reconstruction from the feature film and also the documentary method of reconstruction from reportage. It examines in details the reasons for which a director should choose one or the other method. Subsequently specifies the different types of the documentary reconstruction techniques and researches their positive and negative aspects. It takes into account the fact that during the production of any documentary it is very hard to distinguish the differences between the reconstruction and reportage methods and that therefore in practice they often merge. All analyses presented herein are done on the examples of eight selected films from a various periods of the documentary film history, and tend to identify the influences that the technologic development had on them. Therefore this films are somewhere on the border between the reconstruction and reportage documentary, with occasional involvement of feature elements.
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Jakub, Miroslav. "Technologické postupy pájení pouzder QFN." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2015. http://www.nusl.cz/ntk/nusl-221072.
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This master´s thesis deals with QFN packages soldering and technology procedures optimization. The aim of theoretical part is description of QFN packages, their assembly and reflow soldering on PCB in HONEYWELL. The aim of the practical part is to propose a method of measuring temperature and optimizing the thermal profiles of selected PCB with QFN packages by using convection (HONEYWELL) and infrared (BUT) reflow ovens. Comparison and evaluation of thermal profiles for 3 production PCBś with QFN packages using solder paste AIM NC257-2 were realised. The main part of master´s thesis are appearance evaluation of solder joints, preparing microsection and measuring intermetallic layers thickness by using the optical and the scanning electron microscopes, analysation and study of QFN defects created during soldering proces. These tests were performed with 2 production PCB´s. Optimization of SPI and soldering technology procedures where were analyzed QFN packages were processed on one type of PCB. Interesting part of this diplomma thesis is creating of the 3D heat transfer model of QFN package during the reflow soldering in SolidWorks.
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Soják, Zbyněk. "Certifikační postupy pro experimentální letouny." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2008. http://www.nusl.cz/ntk/nusl-228076.
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Work includes certification procedures for experimental aeroplanes. Producer must answer individual work for right procedure certification. Office UCL give works and control production procedure aeroplane. Stationery (applications, confirmation, tec.) are part of work and is need make and feed. Part of work is VUT 001 MARABU and technical characteristics aeroplane.
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Schinneck, Jakub. "Kalibrační postupy etalonu Datron 4920." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2016. http://www.nusl.cz/ntk/nusl-240913.
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This master’s deals with the calibration routines of the alternating voltage measurement standard Datron 4920. The first part introduces the basic terminology of metrology, its history and organizations specializing in metrology. The thesis describes the alternating voltage at the highest metrological level through AC/DC difference. The theoretical part also describes the alternating voltage measurement standard Datron 4920 and its measurement functions together with the calibration routines. The main aim of thesis is to create the calibration procedures AVMS Datron 4920. Based on the created calibration procedures, a flowchart of application for calibration routines is designed. The practical part then continues with programming application for calibrating AVMS Datron 4920 based on the created flowchart. In conclusion, the application is tested at selected points of measurement and an analysis of measurement uncertainties is carried out.
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Štěpánek, Dan. "Postupy moderního obchodování komoditními futures." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-77283.
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Základy komoditního obchodování. Návod pro začínajícího komoditního obchodníka jak se rychle zorientovat v tradingu. Fungování futures kontraktů při využití margin a leverage. Využití technické a fundamentální analýzy v komoditním obchodování.
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Eliášová, Bohumíra. "Inprovizační postupy a metody v tanci." Doctoral thesis, Akademie múzických umění v Praze. Hudební fakulta AMU. Knihovna, 2007. http://www.nusl.cz/ntk/nusl-78242.
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Housírek, Jiří. "Výpočtové postupy příčně obtékaného svazku trubek." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2012. http://www.nusl.cz/ntk/nusl-230361.
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This diploma thesis deals with calculation methods of heat exchanger with cross-flow tube bundle. The first part of the thesis contains summary of generally known basic calculation relations used in calculations of heat exchangers and a detailed description of a given heat exchanger.The second part of the thesis provides a description of available calculation methods of a given aparatus required for its thermal and hydraulic calculation. The final part describes application POST in 1.0 which has been formed on the basis of these calculation methods. Using this application check calculation of exchanger with cross-flow tube bundle was carried out and gained figures compared with results gained by means of professional calculation program HTRI.
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Tobolková, Blanka. "Moderní postupy hodnocení kvalitativních parametrů potravin." Doctoral thesis, Vysoké učení technické v Brně. Fakulta chemická, 2014. http://www.nusl.cz/ntk/nusl-233382.
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Antioxidant properties and some other characteristics of selected organic and conventional products (wine, spelt flours) were evaluated in view of their potential utilization as markers suitable for food unambiguous differentiation according to the affiliation to production system. Beside these, study of fruit juices stability during storage in dependence on different technological procedures of juice processing was performed. In both cases, combination of dominantly EPR and UV/VIS spectroscopy but also other methods (e.g., HPLC, AAS, electrophoresis) was applied to evaluate the stability and antioxidant properties of selected samples. Statistical methods, especially methods of multivariate statistics were used to assess the influence of production and technological-processing operations on antioxidant status of foods and their selected characteristics. Qualitative analysis of Slovak and foreign organic and conventional wines proved that their antioxidant properties are influenced by production system, vintage and variety. On the basis of statistical analysis, descriptors of AAE, kTEMPOL and %RS were selected as the most powerful markers for Slovak organic and conventional wines discrimination. The discrimination of white and red organic and conventional wines possessed 100% and 95.2% correctness, respectively. High correctness of differentiation of Slovak and foreign wines was also achieved. Monitored descriptors of antioxidant activity of spelt flours varied in dependence on season, origin, variety, production system and depend also on way of spelt treatment, although this effect is not so significant. It was also confirmed that the type of extraction agent substantially affects the composition of extracts including polyphenols and flavonoids concentration, affecting thus also their antioxidant activity. Mixture of 50% ethanol/water was selected as the most promising extraction system. Although the results of individual spectroscopic assays revealed high variability and often ambiguous trends, the differences found were sufficient for successful differentiation of both wines and spelt flour samples according to the selected criteria by multivariate statistical processing of the data. Influence of changes in technological procedures of fruit juice processing (nitrogen atmosphere application, utilization of caps with oxygen scavengers) on radical-scavenging properties of 100% pineapples juices with pieces of pineapple and 100% orange juices with pulp was assessed as well. Results obtained proved that antioxidant activity of juices varied in dependence on storage conditions (temperature, storage time, light exposure) and depends also on origin, variety and quality of fruit used. However, the application of nitrogen atmosphere and active packaging materials is not sufficient enough to eliminate the oxidation reactions in juices, but changes in antioxidant activity are better predictable. It can be concluded that EPR spectroscopy could be effectively applied for wines and spelt flours differentiation according to the way of production and to assess the stability of food products, either alone or in combination of UV/VIS spectroscopy and the other methods, utilizing multivariate statistics for processing of experimental data.
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Figalla, Silvestr. "Nové postupy přípravy polymerů kyseliny mléčné." Doctoral thesis, Vysoké učení technické v Brně. Fakulta chemická, 2018. http://www.nusl.cz/ntk/nusl-386764.
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The work focuses on new processes for the preparation of lactic acid derivatives. The main objective was to verify the feasibility of preparing high molecular weight polylactide using ethyl lactate as a precursor of lactide synthesis. Part of the work is devoted to the new ethyl lactate synthesis method. The experimental part of the thesis is divided into partial key steps on the way from the lactic acid to the high molecular polylactide. The preparation of anhydrous ethyl ester of lactic acid (EtLA) was solved in an innovative way using alcoholysis of the oligomeric lactic acid. A kinetic model for isothermal alcoholysis and equimolar reactants ratio was derived from this method. The ethyl lactate was oligomerized by transesterification into the low and high molecular weight oligomer with the help of newly found catalysts suitable for the reaction medium. Stannous lactate was used as catalyst for oligomerization of the low molecular weight polymer suitable for the preparation of lactide (Mn 1000 g.mol-1). Experimental polymerization of ethyl lactate into high molecular weight product in tens of kDa has been investigated with newly synthesized tetraethyllactoyl titanate, Ti(EtLA)4. The laboratory method was derived for the depolymerization of the oligomer into lactide. Optimal conditions found for lactidation are as follow: temperature 225 ° C, pressure 2 kPa, catalysis 0,05 mol% of stannous lactate (with respect to oligomer lactate units). The prepared lactide was refined to polymer grade purity by distillation and subsequent recrystallization from ethyl acetate and toluene. The method for the preparation of high molecular weight PLA through ROP polymerization of lactide has been optimized. By optimization, suitable catalyst concentration was found in combination with the polymerization temperature and the polymerization length. An equimolar mixture of Tin 2-ethylhexanoate and 1-decanol was used as the catalytic system. The optimal ROP conditions for achieving the maximum molecular weight and suppressed polymer coloration (yellowing) are: catalyst concentration 0,01 mol%, temperature 160 °C, and polymerization length 4 hours. PLA with molecular weight Mw= 447 ± 7,8 kg.mol-1 was prepared at these conditions and good repeatability of the result was achieved. The effect of naturally occurring lactide contaminants and their influence on the course and ROP result was experimentally verified on the optimized polymerization system. The purpose was to explore the effect of lactide contamination with water and ethanol as natural lactide contaminants. The results clearly confirm the orderly lower sensitivity of the polymerization system for the presence of ethanol as compared to water contamination. In the case of the presence of water, the course and the result of the polymerization in terms of both the conversion and achieved molecular weights are negatively affected, even when the water content is in the order of 0,001%. Conversely, the presence of ethanol has a positive effect on lactide conversion and polymer polydispersity. Lactides with an alcohol content of about one-tenth of a percent are suitable to reach molecular weights of PLA similar to commercially available products. This difference shoves a significant advantage in the proposed technology of preparing PLA from ethyl lactate, especially for easier purification of crude lactide into polymer grade purity.
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Vechetová, Jana. "Geometrické postupy v řízení robotických hadů." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2018. http://www.nusl.cz/ntk/nusl-392853.
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Tato diplomová práce se zabývá popisem řiditelnosti specifického robotického hada, který se nazývá trident snake robot. Tento robot je řazen mezi neholonomní systémy. Model je převeden do jazyka diferenciální geometrie a řízen pomocí vektorových polí a operace na nich zavedené (Lieova závorka). Je také uvažována aproximace řídicí distribuce. Dále jsou formulovány pohyby hada ve směru vektorových polí a jejich kombinace, které zajišťují základní pohyby v prostoru (rotace a translace). Tyto pohyby jsou na závěr simulovány v prostředí V-REP.
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Šiovič, Michal. "Finančný audit - vybrané metódy a postupy." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11364.
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This diploma work deals with Continuous audit of financial statements. The goal of this work is to describe chosen methods and procedures of this kind of audit. The first part of the text belongs to the description of laws and rules accordind to financial accounting and financial audit. Procedures and methods used in financial audit are described in the second part of the text. I was able to gain such a knowledge of these procedures and methods while working as an assistant of financial auditor in Cyech Republic. This work should be useful for anyone who is thinking about becoming a financial auditor, or an assistant.
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Plachý, Daniel. "Forenzní šetření, principy, postupy a metody." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-194135.
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The thesis deals with the forensic investigation whose aim is to reveal fraudulent behavior and evaluate internal control system. The first part of the thesis describes the most common types of fraud and defines key circumstances leading to fraudulent behavior. Further the forensic investigation and its output is discussed in detail. Also all the parts of the investigation are described with the specific options which can be used by an investigator to obtain enough information and achieve his goal. In conclusion, two real forensic investigations are described. Those two cases represent a check of entrusted funds usage. Finally, the outcomes of these investigations are evaluated and compared.
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Mladá, Michaela. "Postupy při plánování strategie QFF Mezipatra." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-262168.
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The thesis aims to identify strengths and threats of the International Queer Film Festival Mezipatra using methods of strategic analysis and qualitative research and then propose a course of action in future years. The theoretical part focuses on the description of the structure of the festival, the specifics of non-profit organizations and also characterizes the selected strategic analysis procedures. In the practical part I analyze the festival through the steps of strategic analysis and also use informal talks with members of the organizing staff and my own experience with executive positions at the festival and outline the current status of activities and further direction for the festival.
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Heřman, Jiří. "Analýza vybrané investiční příležitosti postupy fundamentální analýzy." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9060.
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Main purpose of the thesis is a discussion of valuation methods and their practical application with focus on a top diversified M&M company. In this work, I use various assupmtion to derive point as well as interval estimate of fair value of a Russian mining company.
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Fandelová, Pavla. "Auditorské postupy při ověřování pohledávek a závazků." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76876.
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Theoretical part writes down an audit history from the beginning till its present form, world trend and present legislation in Czech Republic. First part is also focused on definition and description of external and internal audit and their comparison. General auditing procedures for verifying financial statements are described within theoretical part too. Practical part focuses on particular auditing procedures for verifying receivables and payables which were applied by auditor for real company.
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Tomková, Jana. "Postupy pro dosažení vyšší povrchové jakosti ocelových odlitků." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2010. http://www.nusl.cz/ntk/nusl-228895.
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The subject of this thesis is to verify effect of aluminium powder in ground refractory coatin, which is intended for casting od steel castings to organic bonded moulds. The pre-sence of aluminium powder in ground coating was expertised on term of coating in itself - that means immunity to heat shock, penetration etc., and in term of influence on formation of surface defects etc. Outputs of this thesis are: setting of optimum amount of aluminium powder in ground coating and statistically verified analysis of effects of modified coating in term of creation of defects
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Bártíková, Pavlína. "Postupy řízení rizik při obchodování na akciovém trhu." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-241300.
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This thesis deals with trading on stock market. It focuses on technical analysis and algorithms based on that. The thesis also includes design, implementation, optimization and testing a trading system which is based on a combination of exponential and simple moving averages. The thesis presents the achieved results.
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Vašátko, Jan. "Nízkonákladové mikroextrakční a prekoncentrační postupy pro biomedicínské aplikace." Master's thesis, Vysoké učení technické v Brně. Fakulta chemická, 2019. http://www.nusl.cz/ntk/nusl-401924.
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This thesis focuses on low-cost microextraction techniques and their application for purification and preconcentration of biological samples, specifically on the experimental study of supported liquid membrane (SLM) extraction. The described microextraction technique uses commercially available filtration plates as the extraction units and allows the extraction of basic drugs from biological samples of urine and blood (in the form of dried blood spots). The experimental part includes the optimization of microextraction conditions of basic drugs from real samples through a SLM coupled in-line to lab-made capillary electrophoresis. The basic optimization of microextraction conditions involved selecting the appropriate organic phase for membrane impregnation (1:1 mixture of ENB and DHE), appropriate agitation speed for sample convection during extraction (1000 rpm), and optimal ratio of donor to acceptor volumes for high preconcentration of the analytes (400:15 µL). After basic optimization, the effect of donor alkalization with NaOH on extraction recovery (ER) was investigated. For all matrices used (saline solution, undiluted human urine samples, human capillary blood eluted from dry blood spots with deionized water), the highest ER values were achieved using a neutral donor and an acidic acceptor. The extraction time (60 minutes) was optimized based on the time profile of the microextraction for 120 minutes. This optimized microextraction method is suitable for the determination of basic drugs in real matrices with sufficient sample clean-up, preconcentration and ER values.
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Křivánková, Jana. "Procesní postupy v rámci územního a stavebního řízení." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15412.
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This diploma thesis is focused on issues of positioning, licensing and fruition of civil engineering projects. The aim of this work is to analyze these matters and create subsequently single consecutions facilitating orientation in the construction law for the employers. First the elemental terms of procedure modelling and methodology are introduced to reader to be used further in the text for illustration of the processes. Furthermore particular types of construction positioning, planning permissions and fruition of constructions are analyzed to demonstrate the progression and essential inputs for gaining the authorization within the required moves. In the final part particular procedures giving instructions for the employers which steps to make for realization of their construction plan are elaborated. All the procedures are derived from the types of positioning, permissions and fruition of constructions as in the text described. Short presentation as an operative manual for employers assigning constructions to particular procedures is added.
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Tesková, Jana. "Auditorské postupy při ověřování účetní závěrky v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16828.
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The goal of this thesis is explanation of audit profession theoretically and practically. It focuses on audit process and its implementation in real audit practice. The thesis explains basic definitions of audit profession, it shows differences between external and internal audit and identifies subjects authorized to carry out audit work and their rights and obligations. It is also devoted to legal framework of audit profession. This thesis contains treatise on International Standards on Auditing (ISA). A great part of this thesis is devoted to audit procedures. Finally it offers transfer of requirements and knowledge in practice. The audit process is demonstrated on the Mechanics Ltd.
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Pavlík, Jan. "Auditorské postupy při ověřování účetní závěrky v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76893.
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The thesis focuses on the problematic of financial statements auditing. In the first chapter historical development on auditing in highly developed countries in Europe and in the Czech Republic is characterized. The second part describes legal and ethical auditing requirements in the Czech Republic. In the third chapter auditors' procedures and techniques which are in progress from accepted contracts to issued auditors' report are explicated. The final part is focused on concrete auditors' procedures by verifying accounts receivables and inventories in a practical application in the case of two real companies.
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Plašil, Radek. "Postupy plánování investic a odpisů ve finančním plánu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199531.
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The final paper Processes of planning investments and depreciation/ amortization in financial plan will be focused on seeking to describe the most important processes, stages and relations in planning of investments. The investments will dominate because of the fact that the depreciation and amortization are determined by real investment decisions. According to this, depreciation and amortization only illustrate the investment decision which has been already made by the company before. The main target is to compare the differences and relations between financial planning for the purposes of the company and the business valuation. At the beginning are defined two different points of view which are called the macroeconomic and microeconomic view. After that separated financial plans will be mentioned from the view of their users depending on their requirements. The main part will not be based only on the investments in companies, different stages and related tasks but also on the financial view and coordination between all the processes which is very important to succeed. The last part will be written in a co-operation with producing company. It should sum the theoretical part up and emphasize it on the real project.
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Kilian, David. "Výroba a charakterizace medoviny vyráběné různými technologickými postupy." Master's thesis, Vysoké učení technické v Brně. Fakulta chemická, 2021. http://www.nusl.cz/ntk/nusl-449745.
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This diploma thesis is focused on the technology of producing mead from the chosen kind of honey with a variety of sugar concentrations with the use of modern producing technological procedures with the cold and hot process. The theoretical part is focused on the history of mead and its technological development. It focuses, in detail, on modern large scale technologies – both cold and also the hot process. In the practical part of the thesis, the production of samples of mead with various sugar concentrations from three kinds of honey with the use of two technological processes (hot and cold process) was conducted firstly. Secondly, the characteristics of the samples were conducted from the view of the volume of HMF – Hydroxymethylfurfural, ethanol, glucose, fructose, the chosen organic acids and elements with sensory analysis. The prepared samples were compared and discussed concerning differences to find out the differences of the use of the two manufacturing technologies (cold and hot process), the chosen kinds of honey and the influence of sugar before the fermentation on the final product.
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Gája, Filip. "Proaktivní analýzy rizik v podnikové praxi - metody a postupy." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2020. http://www.nusl.cz/ntk/nusl-433326.
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Diploma thesis focuses on the issue of proactive risk management in companies, using appropriate procedures and methods in the selected company. Thesis is divided into three parts. First part is focused on theoretical knowledge, which serves as a basis for the analytical part. The analytical part characterizes the selected company, organizational structure, job positions and key processes in the company, with a focus on proactive risk management. In the last part of the diploma thesis, measures for proactive risk detection are suggested.
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Dočkalová, Pavla. "Proaktivní analýzy rizik v podnikové praxi - metody a postupy." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2021. http://www.nusl.cz/ntk/nusl-446768.
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The diploma thesis deals with proactive risk analysis in company X, which manufactures mainly meat products. The thesis is divided into 2 parts. The first part concentrates on theoretical knowledge including a list of methods suitable for risk analysis. This part also includes the introduction of the company, description of processes into the company, and actual risk management. The second part includes risk analysis with the IPR method and FMEA method. Based on the results of the applied methods, measures to minimize the identified risks are proposed at the end of the work.
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Honza, Marek. "Postupy a metody identifikace podnikových rizik a jejich příčin." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2017. http://www.nusl.cz/ntk/nusl-367519.
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The diploma thesis is focused on a selection of company, which an identification of risks and their causes is elaborated for. The selected company is AB JET spol. s.r.o., where systematic identification of company's risks and their core causes, evaluation of discovered risks' weight and specification of possible negative consequences were performed by using method IPR (Identification of Processes and Risks). Processed results should be used as a template for suggestions of preventive measures.
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Vodičková, Monika. "Postupy externího auditora při ověřování účetní závěrky v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4840.
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This diploma paper is amed on the area of external audit and it's purpose is to present audit profession from theoretical and practical side. The paper is divided into three parts, where the first two parts introduce theoretical background, historical development of audit profession, relation of external and internal audit and the most important legal rules and regulations, which concern the area of audit. Besides this basic information is also mentioned the new bill about auditors, which has to implement European Commission Directive, considerating compulsory audit of final account, into Czech system of law. The third part is practical, and shows how audit works on particular contract.
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Sedláček, Milan. "Metodické postupy hodnocení vlivu extrémů počasí na škody na majetku." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2019. http://www.nusl.cz/ntk/nusl-408027.
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This diploma thesis deals with the basic legal prerequisites to determining the amount of damage done to a real estate (building) in the legal framework of Slovak Republic. Its aim is to determine and quantify the property damage caused by extreme weather. It deals with climate problems as well as its indicators. This is accomplished through two different approaches - the analysis of actual damage done to the property for one, and secondly, the damage dealt to the building during its restoration into previous condition. The thesis aims to establish a methodological procedure for calculating all damages done to the property.
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Rančáková, Lucie. "Postupy externího auditu s důrazem na využití práce dalších odborníků." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15936.
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The thesis is focused on process of external auditing with emphasis on the use of the work of other professionals. At the beginning it introduces the definition of external audit, historical development of auditing process, its objectives and legislation to the readers. Next item of the thesis is a comparison of the external audit with internal audit and specification of their relationship. The main part of the work is related to auditing process with emphasis on the use of the work of other professionals, which is illustrated on a fictional company called "Tipni si a vyhraj".
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Pivrnec, Michal. "Srovnání současného managementu hudebních těles s manažerskými postupy v minulosti." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264312.
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This diploma thesis concerns approaches of management in the area of music ensembles on nowaday Czech music scene. Theoretical part of the thesis focuses on the music market as a whole, actual economical importance of music in the world, roles and tasks of managers and marketing communication. In the practical part of the thesis are introduced three music ensembles which are part of Czech music scene and furthemore one music ensemble that is located in the USA. In the thesis are described main geographical differences between American And Czech ensembles. In order to accomplish this practical part of thesis author used informaition mainly gained from the results of qualitative research which evolved around deeply detailed interviews. Main goal of the thesis is to describe methodology for managing smaller music ensembles mostly in the area of music groups focusing on non mainstream music genres. Author furthemore generelizes processes and approaches regarding the main differences of four music ensembles and their genre unlikeness.
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Hrouz, David. "Postupy homogenizace pojistného kmene." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-191277.
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This diploma thesis deals with transferring the risk of a insurance company to another subject. The basic requirement is to homogenize the selected insurance portfolio. The amount of capital required is determined by identifying and quantifying the risk. Adjusted indicator of Economic value added (EVA) determines the optimal ratio of the retention and the risk transferred. There are several factors that can affect the amount of the retained risk. The main objective is to determine the amount of the optimal retention itself and select the appropriate type of reinsurance. The recommendation is based on the current development of expenses on insurance claims.
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STUDÍKOVÁ, Monika. "Ošetřovatelské postupy podávání kyslíku novorozencům." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-137925.
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Nursing Procedures of Oxygen Administration to Newborns The diploma thesis is to outline the current perspective of oxygen therapy of newborns who need highly specialized care as early as in the delivery room and subsequently in intensive and resuscitation care units of perinatologic centres. The research in the diploma thesis is focused on the assessment of the level of implementation of recommendations of the Czech Neonatology Society concerning oxygen administration on all levels of neonatal care. The theoretical part addresses the first treatment and evaluation of a newborn. Then the reasons leading to oxygen administration are discussed as well as the methods of oxygen application in the delivery room and intensive and resuscitation care units. Being at the forefront, oxygen is one of the most often administered medicines. Inadequate use of oxygen as a medicine increases the risk of complications for the newborn. The delivery and the first weeks after the birth rank among the crucial periods of every child. Adherence to the recommended procedures improves the outlooks of premature newborns for leading quality life. The objective of the thesis is to ascertain the level of implementation of recommendations of the Czech Neonatology Society concerning oxygen administration on all levels of neonatal care. The research was quantitative and used the questionnaire technique. The author created one kind of the questionnaire for the selected research set. The set consisted of nurses working in neonatal wards of selected hospitals. A total of 65 questions were created to ascertain the level of implementation of recommendations of the Czech Neonatology Society concerning oxygen administration on all levels of neonatal care. The research set consisted of 184 respondents. In order to attain the objective, the following hypotheses were raised: H1: Nurses know the current recommendations for oxygen administration to newborns. H2: Delivery rooms have sufficient technical equipment for oxygen administration to newborns. H3: Nurses are theoretically and practically trained for situations requiring oxygen administration to newborns. H4: Clearly formulated rules of oxygen therapy are available for nurses in a written form in a well visible place in the delivery room. Based on the statistically processed results, the first three hypotheses have been confirmed. The fourth hypothesis was disconfirmed. The objective of the thesis has been attained. The research results may be used for better understanding of the issue of oxygen administration to newborns in a hypoxic condition with regard to the findings of its toxicity. In order to secure adherence to the recommendations for oxygen administration to newborns, it is appropriate to create a nursing procedure and standard and secure its availability in every delivery room and station.
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Pokorná, Lenka. "Ošetřovatelské postupy u komplikované peritonitis." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-404851.
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(v AJ) For my diploma thesis I chose Nursing care for patients with complicated peritonitis as a topic, because care for these patients must be complex and often requires long-term stay at the anesthesiology and resuscitation department. These patients require organ support, undergo repeated surgical revisions, and ultimately, if they overcome this critical period, they learn very often self- care, walking, and sometimes adapt to permanent changes in health. It is a disease where there are often sudden changes in the patient's condition. In the theoretical part I tried to describe the disease leading to the development of peritonitis and complications in the form of septic shock and multiorgan failure. In the National Medical Library, I have searched for a comprehensive review of literature since 2005. I searched for keywords and phrases: Peritonitis, Nursing Care, Sepsis, Multiorgan Failure, Circulatory Support, Artificial Pulmonary Ventilation, Continuous Function Replacement kidney care, laparotomy care, drainage care, intra-abdominal hypertension. I obtained other documents using the central search engine UKAŽ, I drew from licensed databases: Bibliographia medica Čechoslovaca, Ebsco, Medline, Pubmed. For the processing of nursing procedures I used the recommendations of professional societies:...
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Večeřová, Michaela. "Taktické postupy překonávání lživé výpovědi." Master's thesis, 2020. http://www.nusl.cz/ntk/nusl-411549.
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The tactical methods of overcoming the false testimony Abstract The objective of this thesis is to describe and analyse the false testimony at interrogation, its recognition and follow-up overcoming by means of tactical interrogation methods and other techniques. In the introductory part of the thesis, the elemental concepts such as the phenomenon of lie, interrogation and testimony are defined in order to gain some insight, without which it would not be well possible to dedicate to the research of detection of lie and its overcoming. The following part deals with the lie detection in crime investigation in particular, it highlights the importance of correct identification of false testimony and it pursues the lie from perspective of the recipient of lie, whose interest is to reveal the lie. The particularities in this area regarding children are outlined as well. The subsequent part is focused on the false testimony and its detection based on the verbal, nonverbal and paraverbal tokens in conduct of concerned person. I have attempted to capture the differences between intentional communicating of untruthful information, thus lying, and unintentional communicationg of untruthful information caused by natural process of forgetting. In the following part, the overview of tactical interrogation methods applied...
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Kabíčková, Věra. "Klasifikační postupy při řešení úloh." Master's thesis, 2006. http://www.nusl.cz/ntk/nusl-266519.
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This thesis makes the intersection of my getting aquainted with the principle of classification and marking mathematical tasks. It is the first time I have met the methods of marking within the mathematical project thanks to which I solve the suggested tasks. I watch myself how I am able to deal with them and resove them. Afterwards I take the role of an observer and later a teacher or an experimentalist aminy children. Gradually I try to invent my own tasks of this type. Powered by TCPDF (www.tcpdf.org)
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Strouhal, Jan. "Taktické postupy překonávání lživé výpovědi." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-274027.
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Resumé The name of my thesis is "Tactical Methods of Getting over the False Testimony". My thesis is divided into four parts. Each of these parts is concerned with the particular theme related to the false testimony. The reason I've chosen this theme is that I'm interested in criminal law, especiallly in criminalistics. During my study experience I cooperated with prosecution and police authorities. I could observe and study how law was used in common life and in profesional work of police officers and civil servants. I could see how criminal law was applied in criminal procedure, I was allowed to watch the video records of interrogation and testimony. I had a very good opportunity to use my theory knowledge of law in practice. The first part deals with the word testimony in term of law, criminalistics and forensic psychology. The law determines the basic legal frame of testimony. The Act (Code of criminal procedure) is the main source of law. Criminalistics doesn't only concentrate on the legal frame of testimony. Criminalistics is a special discipline of science that helps police, prosecution and justice to realize the process of interrogation. There are several partial tactical methods how to get over the false testimony in criminalistics. Testimony from the view point of forensic psychology is...
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Šilhanová, Dominika. "Taktické postupy překonávání lživé výpovědi." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-277091.
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Vaníčková, Jana. "Taktické postupy překonávání lživé výpovědi." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-299673.
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Resumé The tactical procedures if overcoming the false testimony The subject of my diploma work is the tactical procedures of overcoming the false testimony. I also dealt with methods, which can be used for revelation and overcoming the untrue testimony. The central concepts which are connected with tactical procedures and methods are the testimony and the interrogation. The interrogation and testimony can be characterized from the psychological, criminalistic and legal view. Concerning my diploma work the criminalistic view is the most important. Criminalistics defines the interrogation as the criminalistic method, which is used (under the law) to obtain criminalisticly- and law-important information from the memory of the interrogated person. This is done by the testimony and the rights of the both of the interrogater and the interrogated person have to be strictly observed. In this method are used the tactical procedures, which can help examiner to overcome the false testimony. I evaluated all tactical procedures and methods according to their reliability and effect in the fight against the untrue testimony. I also dealt with the possibility of using the unusual tactical procedures and methods in the future. I compared all procedures and methods if they are right for overcoming the false testimony of the...
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Šteflová, Lucie. "Taktické postupy překonávání lživé výpovědi." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-294819.
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Kopeček, Karel. "Taktické postupy překonávání lživé výpovědi." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-351791.
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This thesis is devoted to interrogation, detection of lies and tactics of overcoming them. Large part of this work is devoted to ordination of findings of criminology and forensic psychology on this issue. These findings are complemented by practical examples. Important part of this thesis consists of an analysis of real interrogation with a demonstration of possible practical applications of the lie detection techniques and the tactics of overcoming false testimony. The introductory chapter of the thesis is focused on general theoretical analysis of interrogation, with an emphasis on the legal side of things. Very important part of the process of overcoming false testimony is the lie itself, to which the second chapter is devoted. The impact of usage of interrogation tactics on the interrogated in order to overcome the alleged false statements is related to the issue of false confessions and self-incrimination, because interrogator's real task is not to obtain the testimony he wants to hear, but to obtain a just and truthful testimony. Improper interrogation procedure may leads to false confessions and may result in miscarriages of justice. The third chapter is devoted to tactics of overcoming a false testimony. The following chapter is devoted to possible interrogation mistakes that have a...
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Schwarzová, Lucie. "Vybrané postupy při správě daní." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-353318.
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Chosen Activities Relating to Tax Administration The subject-matter of this thesis is legislation of activities relating to tax administration, specifically mostly tax inspection and procedure to remove doubt. On 1st January 2011 the tax code took legal effect and it regulates these activities in more details than it was in the administration of taxes act. The goal of this diploma thesis was to describe and analyze current legislation of these institutes, to mention the reasons of creation of this regulation, to point out the gaps which appear in tax code and to suggest their possible solutions. This thesis also deals with jurisprudence, both older but still usable and newer gradually occurring jurisprudence regarding new tax code. The first chapter deals with the tax administration in general. It describes the historical development of tax administration, focuses on the scope and purpose of the tax administration and then analyzes fundamental principles of tax administration. The tax administrator and persons participating in tax procedure have to respect these principles during activities relating to tax administration, too. The second chapter deals with activities relating to tax administration. First, the terms of proceedings, activities and acts are defined then I focused on common features of...
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Picková, Jitka. "Rozvoj metakognitivního myšlení žáků postupy RWCT." Master's thesis, 2018. http://www.nusl.cz/ntk/nusl-380644.
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The thesis on topic "Development of Metacognitive Thinking of Pupils by RWCT Practices" asks a research question: "How does RWCT develop the metacognitive thinking of pupils at elementary school and what are the outputs?" The aim is to find out the possibilities and the limits of the pupils' metacognition using the RWCT (Reading and Writing for Critical Thinking). In the theoretical part, this thesis deals with the definition of metacognition, relation among metacognition and autoregulation, metacognition and self-reflection, metacognition and teaching, and last but not least the RWCT procedures in terms of the objectives of the program itself and the objectives of the RVP ZV (Framework Educational Program for Basic Education). The possibilities of using the RWCT procedures in connection with the development of metacognitive thinking of pupils at elementary school level were examined using the action research that took place in a fifth grade, where RWCT procedures are being regularly used. During searching answer on the research question is used analysation and description on basis of participated observation, pupils' products, written reflection and pupils' self-reflection. Furthermore with non-structural interview. From action research results that RWCT practices initiate discussion between...
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PROCHÁZKOVÁ, Petra. "Metodické postupy při rekonstrukci účetního systému." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-136747.
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This thesis is focused on the reconstruction of the company's accounting system in accordance with applicable law. The literature search will briefly describe the basic law, which must be followed each entity in the accounting treatment, with emphasis on proper preparation of internal guidelines. They will describe the basic requirements for equipment and software in the selection of accounting software. The practical part will be described business entity in which I took during 2011 accounting as an external accountant. Revealing some problems that showed the financial system of this business unit, has motivated me to handle this topic in this thesis. In the practical part describes their accounting methods, software equipment and the main goal of the practical part will apply the correct accounting methods and procedures in the areas in which the company does not properly set up the accounting system. The reconstruction of the accounting system will also find suitable software and its implementation into business operations and in connection with the change in organizational structure. Result of the whole work will be newly created internal directions.
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MATLACHOVÁ, Petra. "Auditní postupy v podmínkách komerčních pojišťoven." Doctoral thesis, 2014. http://www.nusl.cz/ntk/nusl-177496.
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The aim of this thesis is to assess the effectiveness of certain audit approaches and to propose an optimum solution for quality in the particular conditions of an insurance company. To reach this goal the specifics of the audit of financial statements of insurance companies will be defined, beginning with an outline of the essential processes in insurance companies and identifying the main inherent risks from the auditor's perspective, identifying controls applied by insurance companies to prevent or detect mistakes due to inherent risks and proposing essential substantive tests to verify particular balances in financial statements, and ending with a proposal for an optimum audit approach in the particular conditions of an insurance company. The thesis is divided into two parts a general background and its application. The content of chapter 3 provides a general background of insurance as a general area (chapter 2.1), financial statements of an insurance company (chapter 2.2) and audit as a general area (chapter 2.3). The objective of these chapters is to present readers with this issue and to introduce them to this area rather than provide a detailed analysis of the insurance business as whole or an assessment of general audit. The application of the background in the conditions of insurance companies is the topic of chapters 4 and 5. Chapter 4 represents the core of this thesis as it includes a description of processes in an insurance company, identification of the main inherent risks, specifics in planning an audit of an insurance company, internal controls implemented by an insurance company and substantive tests. Based on chosen measures differentiating insurance companies and distributing them into groups based on their similarities, chapter 5 sets out the most appropriate audit approach with the aim of maximizing audit efficiency.
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Šubrt, Jiří. "Narativní postupy v Jeronýmově Vita Pauli." Doctoral thesis, 2007. http://www.nusl.cz/ntk/nusl-282276.
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Předkládaná disertační práce se zaměřuje na analýzu narativních postupů v Jeronýmově legendě Vita Pauli primi eremitae (Život Pavla, prvního poustevníka). Jde o první a rozhodně nejpodivnější z Jeronýmových hagiografických textů, k nimž patří ještě Vita Malchi monachi captivi (Život mnicha Malcha, jenž upadl do zajetí) a Vita Hilarionis (Život Hilariona). Tyto tři legendy, jejichž hrdiny jsou fiktivní nebo skuteční zakladatelé poustevnického hnutí, představují texty velice zvláštního charakteru. Mísí se v nich fantaskní pohádkové motivy s historickými odkazy, zázračné skutky s biografickými detaily, vystupují v nich autentické postavy i bytosti z antické mytologie, arabští loupežníci i divoká zvířata, která přispěchají s pomocí, ocitne-li se světec v nouzi. Tento rozporuplný dojem ještě posiluje zvláštní způsob vyprávění, v němž se snoubí zdánlivá prostota s rafinovanou literární stylizací, útržky z pohanských klasiků s citacemi ze Starého Tato kuriózní a modernímu čtenáři tak cai zNí odvíélhkoa ,z ájekžo nzaa. ujímají v korpusu Jeronýmových textů zcela marginální postavení, jsou přitom z literárně historického hlediska nesmírně cenná, neboť názorně dokládají nevyhraněnost tohoto literárního útvaru v jeho počátcích. Každá z legend sice nese biografické označení vita (život), jen jedna z nich, Vita...
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Řimnáčová, Lucie. "Nové postupy v metabolomické analýze biotekutin." Doctoral thesis, 2017. http://www.nusl.cz/ntk/nusl-370580.
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The aim of this thesis has been the research on reactivity of protic metabolites with chloroformates and its application for GC-MS analysis of biofluids. The research was conducted in three separate studies and the results are three new, original methods for GC-MS determination of low- molecular protic metabolites in biological material especially in biofluids. The first study explores the discovery of fast derivatization of alicyclic hydroxyl groups by fluoroalkyl chloroformates (FCFs) under anhydrous conditions [1]. FCF fully converts the hydroxyl group into a corresponding carbonate and the step can easily be coupled with liquid-liquid microextraction (LLME) of the arising derivatives into organic phase. The reaction of the alicyclic OH group with FCFs was tested on 12 clinically relevant steroids and 4 tocopherols. The analytical properties of determined analytes were described and the method was validated for the GC-MS determination of 6 diagnostic sterols and 4 tocopherols in human serum and amniotic fluid. The new method was further successfully used for determination of sterols and tocopherols in tissues of the bug Pyrrhocoris apterus [2]. The second study was focused on the reactions of protic, particularly urinary metabolites with FCFs, mainly heptafluorobutyl chloroformate (HFBCF)....