Analysis and Assessment of Internal Control in the Limited Liability Company

Import 05/08/2014Cílem diplomové práce je teoretické nastínění vnitřního kontrolního systému, analýza a zhodnocení vnitřního kontrolního systému ve společnosti Ravensburger Karton, s.r.o. a návrh možnosti zlepšení vnitřního kontrolního systému. Ve druhé kapitole je popsána teorie vnitřního kontrolního systému – definice, předpoklady, nástroje a kontroly vnitřního kontrolního systému. Ve třetí kapitole je charakterizována společnost Ravensburger Karton, s.r.o. a je popsán její vnitřní kontrolní systém. Ve čtvrté části je zhodnocen vnitřní kontrolní systém společnosti Ravensburger Karton, s.r.o. a jsou navrhnuty možnosti jeho zlepšení, především vytvoření projekčně programové dokumentace a aktualizace směrnic.The goal of this thesis is a theoretical outline of internal control system, analysis and evaluation of the internal control in Ravensburger Karton Ltd and possibilities of improving the internal control. In the second chapter the theory of internal control is described – the definition, assumptions, tools and monitoring of the internal control system. In the third chapter Ravensburger Karton Ltd is characterized and its internal control is described. In the fourth chapter the internal control system of Ravensburger Karton Ltd is evaluated and opportunities for its improvement are suggested, mainly the creation of project and program documentation and update of guidelines.117 - Katedra účetnictvívelmi dobř

The influence of walking speed on the ability to maintain a straight direction after rotational stimulation of labyrinth

Teoretická část práce se zaměřuje na vestibulární systém - na vznik a roli vestibulární informace při řízení bipedální lokomoce a zpracovává problematiku řízení chůze s ohledem na rychlost chůze a využití senzorického feedbacku. Experimentální část práce se zabývá efektem rotační stimulace labyrintu na schopnost udržení přímého směru chůze s vyloučením zrakové kontroly při různých rychlostech - pomalá chůze, rychlá chůze a běh. Testovány byly dvě skupiny - mladší ve věku 21 - 30 let (29 osob) a starší ve věku 41 - 55 let (15 osob). Rozdíl mezi odchylkami od přímého směru chůze před stimulací (s vyloučením zrakové kontroly) a po stimulaci se jevil významný (p < 0.05) při pomalé chůzi, rychlé chůzi a běhu, ale pouze v mladší skupině. V mladší skupině se také statisticky významně lišila odchylka po rotační stimulaci při pomalé chůzi od odchylek při rychlé chůzi a běhu po stimulaci. Ve starší skupině byly rozdíly mezi odchylkami před a po stimulaci i rozdíly mezi jednotlivými rychlostmi po stimulaci statisticky nevýznamné. Mladší a starší skupina se statisticky významně lišily v odpovědi na rotační stimulaci při pomalé chůzi. Výsledky práce naznačují, že se v mladší skupině liší využití vestibulární informace při pomalém tempu chůze od rychlého tempa chůze a běhu, a že v rámci skupin dochází k odlišné...The theoretical part focuses on vestibular system - the formation and role of vestibular information in the control of bipedal locomotion, and processes issues of gait control with respect to walking speed and the use of sensory feedback. The experimental part deals with the effect of rotational stimulation of labyrinth on the ability to maintain straight walking direction with the exclusion of visual control at various speeds - slow walking, fast walking and running. Two groups were tested - younger group aged 21 - 30 years (29 people) and older group aged 41 - 55 years (15 people). The difference between deviations from a straight direction before stimulation (with the exclusion of visual control) and after stimulation appeared to be significant (p < 0.05) for slow walking, fast walking and running, but only in the younger group. In the younger group there was also a statistically significant difference between deviation for slow walking after rotational stimulation and deviations for fast walking and running after stimulation. In the older group there were statistically insignificant differences between deviations before and after stimulation and between various speeds. Younger and older group differed statistically significantly in response to rotational stimulation at slow walking. The results...Department of Rehabilitation and Sports MedicineKlinika rehabilitace a tělovýchovného lékařství2. lékařská fakultaSecond Faculty of Medicin

Testing of the mobility and dynamic ba lance of seniors

The theoretical part deals with problems of old age and aging and its impact on balance, mobility and walking alone. It summarizes the knowledge about execution, use and reference and other values of the Timed Up and Go, clinical test used in senior population mostly in testing mobility, walking, dynamic balance and risk of falling. The research part contains an experiment, where two groups of people - group of seniors aged 66 - 87 years and control group aged 43 - 60 years - were examined by the TUG test and its variant with a cognitive task. The results of this work show, that some seniors achieved a higher TUG score than healthy population of foreign studies. In a group of seniors TUG was able to distinguish different level of functional mobility and it's determinants. In combination with assessment of the quality of performance and cognitive task, which causes decrease of score and performance in the elderly, can serve as a fast and available screening functional status and mobility. Powered by TCPDF (www.tcpdf.org

The influence of walking speed on the ability to maintain a straight direction after rotational stimulation of labyrinth

The theoretical part focuses on vestibular system - the formation and role of vestibular information in the control of bipedal locomotion, and processes issues of gait control with respect to walking speed and the use of sensory feedback. The experimental part deals with the effect of rotational stimulation of labyrinth on the ability to maintain straight walking direction with the exclusion of visual control at various speeds - slow walking, fast walking and running. Two groups were tested - younger group aged 21 - 30 years (29 people) and older group aged 41 - 55 years (15 people). The difference between deviations from a straight direction before stimulation (with the exclusion of visual control) and after stimulation appeared to be significant (p < 0.05) for slow walking, fast walking and running, but only in the younger group. In the younger group there was also a statistically significant difference between deviation for slow walking after rotational stimulation and deviations for fast walking and running after stimulation. In the older group there were statistically insignificant differences between deviations before and after stimulation and between various speeds. Younger and older group differed statistically significantly in response to rotational stimulation at slow walking. The results..

Microbial Consortia versus Single-Strain Inoculants: An Advantage in PGPM-Assisted Tomato Production?

The use of biostimulants with plant growth-promoting properties, but without significant input of nutrients, is discussed as a strategy to increase stress resistance and nutrient use efficiency of crops. However, limited reproducibility under real production conditions remains a major challenge. The use of combination products based on microbial and non-microbial biostimulants or microbial consortia, with the aim to exploit complementary or synergistic interactions and increase the flexibility of responses under different environmental conditions, is discussed as a potential strategy to overcome this problem. This study aimed at comparing the efficiency of selected microbial single-strain inoculants with proven plant-growth promoting potential versus consortium products under real production conditions in large-scale tomato cultivation systems, exposed to different environmental challenges. In a protected greenhouse production system at Timisoara, Romania, with composted cow manure, guano, hair-, and feather-meals as major fertilizers, different fungal and bacterial single-strain inoculants, as well as microbial consortium products, showed very similar beneficial responses. Nursery performance, fruit setting, fruit size distribution, seasonal yield share, and cumulative yield (39&#8315;84% as compared to the control) were significantly improved over two growing periods. By contrast, superior performance of the microbial consortia products (MCPs) was recorded under more challenging environmental conditions in an open-field drip-fertigated tomato production system in the Negev desert, Israel with mineral fertilization on a high pH (7.9), low fertility, and sandy soil. This was reflected by improved phosphate (P) acquisition, a stimulation of vegetative shoot biomass production and increased final fruit yield under conditions of limited P supply. Moreover, MCP inoculation was associated with selective changes of the rhizosphere-bacterial community structure particularly with respect to Sphingobacteriia and Flavobacteria, reported as salinity indicators and drought stress protectants. Phosphate limitation reduced the diversity of bacterial populations at the root surface (rhizoplane) and this effect was reverted by MCP inoculation, reflecting the improved P status of the plants. The results support the hypothesis that the use of microbial consortia can increase the efficiency and reproducibility of BS-assisted strategies for crop production, particularly under challenging environmental conditions