Internal and External Audit in a Chosen Company

katedra: KFÚ; rozsah: 84 s.The aim of the thesis is to compare an internal and external audit and to find out differences that make them distinguished from each other. There is a similar methodology in both types of audit, on the other hand there is a different legislation, aim and function and also both auditors are not demanded to have the same qualification. The thesis is divided into six topical ranges. The first part describes a historical development of audit and its aim. The second chapter follows the common features of both audits, such as observance of ethical code. The third chapter analyses an internal audit as itself and its process. In the next chapter there is a description of an external audit, its aims and process as well. And the fifth chapter summarizes two previous parts as it defines the essential differences between internal and external audit. The last section is an analysis of differences in testing while both audits are being performed. The analysis includes a deficiency notifications with their improvement suggestions and final evaluation.Cílem této diplomové práce je provést komparativní analýzu interního a externího auditu a vymezit rozdíly, kterými se od sebe odlišují. Oba typy auditů totiž používají velmi podobnou metodologii, vyznačují se však jinou právní úpravou, cílem a jejich posláním, také požadavky na odbornou způsobilost interního a externího auditora jsou různé, apod. Práce je tématicky rozdělena do šesti částí. První část popisuje historický vývoj auditu a jeho cíl. Druhá kapitola se věnuje společným znakům, jakými je dodržování etického kodexu. Ve třetí kapitole je analyzován interní audit a jeho průběh. V další kapitole je uveden popis externího auditu, cíle a průběh. A pátá kapitola shrnuje dva předchozí oddíly a definuje základní rozdíly mezi interním a externím auditem. V závěrečné části je provedena analýza rozdílů v testování během interního a externího auditu. Součástí analýzy je i vymezení nedostatků zjištěných během auditu s návrhem na jejich řešení se závěrečným zhodnocením

Proposal to Improve the Incentive System and Rewarding of Employees in the Selected Company

Tato bakalářská práce se zabývá návrhem na zlepší motivačního systému a odměňování zaměstnanců ve vybrané společnosti. V teoretické části se budu zabývat teorií motivací, motivačními přístupy, stimulací a v neposlední řadě i odměňováním zaměstnanců. V praktické části pomocí dotazníkového šetření zjistím současný stav spokojenosti tamních zaměstnanců jak s motivací, odměňováním za práci, tak i se zaměstnaneckými výhodami a navrhnu případné řešení nedostatků.This Bachelor´s thesis occupies with the proposal of the improvement of the motivation system and the remuneration of the employees in the representative company. In the theoretical part I am concerned with the theory of the motivation, incentive attitudes, stimulations and last but not least the remuneration of the employees. In the practical part thanks to the questionnaire survey I find out the current state of the satisfaction of the local employees with the motivation, reward system and the employee benefits. I propose the potential dealing with the imperfections.

Risk of stationary sources associated with valuation of environmental damage

Problematika oceňování škod na životním prostředí, ke které dochází z hlediska stacionárních zdrojů, patří mezi důležité oblasti k řešení. Z důvodu velkého zastoupení průmyslové činnosti v České republice je důležité věnovat pozornost i možným rizikům, která mohou z těchto zdrojů vzniknout a následně mít negativní dopad na životní prostředí či zdraví člověka. Diplomová práce se zabývá rozborem současného stavu této problematiky, na jehož základě je zpracována analýza rizik vyplývající z konkrétné události. Výstupem práce je navrhnutí obecného postupu při oceňování vzniklých škod na životním prostředí, za pomocí kterého bude docházet k minimalizaci rizik.The problems with the environmental damage valuation which are caused by the stationary sources belong to the important issues to be solved. Due to the heavy industrial activity in the Czech Republic it is important to pay attention to the possible risks which can emerge from these sources and can impact the environment and the health condition of people. The thesis deals with the analysis of the present state of this problem. The analysis of the risks which come from the specific situation is made on its basis. The goal of this thesis is to propose the general procedure of the valuation of the incurred damage on the environment and the minimization of the risks.

Virion structure and genome delivery mechanism of sacbrood honeybee virus

Infection by sacbrood virus (SBV) from the family Iflaviridae is lethal to honey bee larvae but only rarely causes the collapse of honey bee colonies. Despite the negative effect of SBV on honey bees, the structure of its particles and mechanism of its genome delivery are unknown. Here we present the crystal structure of SBV virion and show that it contains 60 copies of a minor capsid protein (MiCP) attached to the virion surface. No similar MiCPs have been previously reported in any of the related viruses from the order Picornavirales. The location of the MiCP coding sequence within the SBV genome indicates that the MiCP evolved from a C-terminal extension of a major capsid protein by the introduction of a cleavage site for a virus protease. The exposure of SBV to acidic pH, which the virus likely encounters during cell entry, induces the formation of pores at threefold and fivefold axes of the capsid that are 7 angstrom and 12 angstrom in diameter, respectively. This is in contrast to vertebrate picornaviruses, in which the pores along twofold icosahedral symmetry axes are currently considered the most likely sites for genome release. SBV virions lack VP4 subunits that facilitate the genome delivery of many related dicistroviruses and picornaviruses. MiCP subunits induce liposome disruption in vitro, indicating that they are functional analogs of VP4 subunits and enable the virus genome to escape across the endosome membrane into the cell cytoplasm

Application of FT NIR Spectroscopy in the Determination of Basic Physical and Chemical Properties of Sausages

The objectives of this study were to develop calibration models for determination of water activity and the content of fat, dry matter, salt, non collagen muscle protein and pH in dry cooked sausages. Samples (n = 42) were scanned in FT-NIR Analyzer and simultaneously analyzed by standard methods. The spectra were measured in the reflectance mode with a compressive cell between 10 000 and 4 000 cm-1, averaging 100 scans. Calibration models were developed using the partial least squares (PLS) method. These calibration models were checked later by crossvalidation. The following statistical values were obtained: R (correlation coefficient) = 0.997 and SEC (standard error of calibration) = 0.002 for water activity, R = 0.966 and SEC = 0.023 for pH, R = 0.995 and SEC = 0.970 for dry matter content, R = 0.995 and SEC = 0.045 for salt content, R = 0.965 and SEC = 0.652 for non collagen muscle protein, R = 0.996 and SEC = 0.559 for fat content. The results of the study showed that FT-NIR is a suitable method for rapid analysis of physical and chemical properties of sausages

WNT5A is transported via lipoprotein particles in the cerebrospinal fluid to regulate hindbrain morphogenesis.

WNTs are lipid-modified proteins that control multiple functions in development and disease via short- and long-range signaling. However, it is unclear how these hydrophobic molecules spread over long distances in the mammalian brain. Here we show that WNT5A is produced by the choroid plexus (ChP) of the developing hindbrain, but not the telencephalon, in both mouse and human. Since the ChP produces and secretes the cerebrospinal fluid (CSF), we examine the presence of WNT5A in the CSF and find that it is associated with lipoprotein particles rather than exosomes. Moreover, since the CSF flows along the apical surface of hindbrain progenitors not expressing Wnt5a, we examined whether deletion of Wnt5a in the ChP controls their function and find that cerebellar morphogenesis is impaired. Our study thus identifies the CSF as a route and lipoprotein particles as a vehicle for long-range transport of biologically active WNT in the central nervous system.We thank Nadia Wänn for maintenance of mice colonies; the members of Bryja and Arenas lab for their help and suggestions; Martin Häring for help with in situ analysis; Johnny Söderlund and Alessandra Nanni for their technical and secretarial assistance; and the CLICK imaging facility at Karolinska Institutet for technical support. We thank MEYS CR for support to the following core facilities: Proteomics (CIISB research infrastructure project LM2015043), cellular imaging at CEITEC institution at Masaryk University (LM2015062 Czech-BioImaging) Czech Centre for Phenogenomics (LM2015040), Higher quality and capacity of transgenic model breeding (by MEYS and ERDF, OP RDI CZ.1.05/2.1.00/19.0395), Czech Centre for Phenogenomics: developing towards translation research (by MEYS and ESIF, OP RDE CZ.02.1.01/0.0/0.0/16_013/0001789). The collaboration between Masaryk University and Karolinska Institutet (KI-MU program), was co-financed by the European Social Fund and the state budget of the Czech Republic (CZ.1.07/2.3.00/20.0180). Funding to the VB lab was obtained from Neuron Fund for Support of Science (23/2016), and Czech Science Foundation (GA17-16680S). Work in the EA lab was supported by the Swedish Research Council (VR projects: DBRM, 2011-3116, 2011-3318 and 2016-01526), Swedish Foundation for Strategic Research (SRL program and SLA SB16-0065), European Commission (NeuroStemcellRepair), Karolinska Institutet (SFO Strat Regen, Senior grant 2018), Hjärnfonden (FO2015:0202 and FO2017-0059) and Cancerfonden (CAN 2016/572). Research in the JCV lab was supported by Karolinska Institutet Foundations. KK was supported by Masaryk University (MUNI/E/0965/2016). DP and ZZ were supported by the CEITEC 2020 (LQ1601) project from MEYS CR

Stability evaluation of cosmetic dispersions using centrifugal analyser

V této bakalářské práci byla hodnocena stabilita laboratorně vytvořených kosmetických emulzí z běžně dostupných surovin, a byla srovnávána se stabilitou komerčních tělových mlék. Teoretická část práce je zaměřena na popis kosmetických emulzí a metody hodnocení jejich stability. Experimentální část práce se na začátku zaměřuje na přípravu emulzí. Následně byl na porovnání jejich stabilit s komerčně dostupnými emulzemi použit odstředivý analyzátor LUMiSizer. Testováním za pomocí tohoto analyzátoru bylo zjištěno, že komerční vzorky a dva laboratorně připravené vzorky nejevily žádné známky nestability.This bachelor thesis is focused on the evaluation of stability of cosmetics emulsions prepared from ingredients commonly available in laboratory and compared to the stability of commercially available body lotions. In the theoretical part cosmetics emulsion and methods used to stability measurements were described. Experimental part of this work at first describes the preparation of the emulsions. Furthermore, the stability of prepared emulsion was compared to commercially available ones using the centrifugal analyser LUMiSizer. In conclusion, the test results obtained from analyser LUMiSizer have showed the stability of the commercial emulsions and two prepared samples.

Riboswitch as a versatile gene control element

Background research of riboswitch issue was made. This thesis is focused on nine basic groups of riboswitch regulatory system and two groups of synthetic aptamers