Ensuring Internal Control System in Manufacturing Company

Import 06/11/2014Obsahem této diplomové práce je charakteristika vnitřního kontrolního systému a jeho analýza ve vybrané společnosti. První část práce je věnována teoretickému vymezení vnitřního kontrolního systému, kde jsou představeny základní prvky kontrolního systému. Jsou zde zahrnuty i základní přístupy k vnitřnímu kontrolnímu systému. Pozornost je zaměřena především na účetnictví jako na základní objekt vnitřního kontrolního systému. Na základě tohoto zaměření je pojednáváno o vedení účetnictví pomocí výpočetní techniky, organizaci účtáren a účetních prací, hmotném majetku a archivaci účetních záznamů. V souvislosti s účetnictvím je problematika doplněna o vnitropodnikové směrnice. K analyzování vnitřního kontrolního systému byla zvolena společnost GANEKO, spol. s r. o. Analyzována byla především oblast účetnictví se zaměřením na vnitropodnikové směrnice, oběh účetních dokladů a inventarizaci majetku. Pozornost byla také zaměřena na interní a externí audit ve společnosti GANEKO, spol. s r. o. Výstupem jsou konkrétní návrhy zlepšujících opatření a doporučení, která vedou k řádnému fungování vnitřního kontrolního systému, a která jsou uskutečnitelná v rámci možností společnosti GANEKO, spol. s r. o.The content of this thesis is characteristic of the internal control system and its analysis in the selected company. The first part is devoted to the theoretical definition of the internal control system. There are presented the basic elements of the control system. This also includes fundamental approaches to internal control system. Attention is focused primarily on accounting as the main object of the internal control system. On the basis of this focus there is made the analysis of the organization of accounting departments and accounting work, tangible assets and archiving of accounting documents. In connection with the accounting is the issue supplemented by internal directives. The analysis of the internal control system was made in the company GANEKO, spol. s r. o. An analysis was focused mainly on accounting area, particularly on internal directives, circulation of accounting documents and inventory of asset. Attention was also focused on internal and external audit in the company GANEKO, spol. s r. o. The outputs are concrete proposals of measures and recommendations, which leads to the proper functioning of the internal control system and which are realizable in possibilities of the company GANEKO, spol. s r. o.117 - Katedra účetnictvídobř

Evaluation of the Financial Health of the Selected Company in Base of Accounting Reports

Import 11/07/2012Cílem bakalářské práce „Zhodnocení finančního zdraví vybraného podniku na základě účetních výkazů“ je posouzení finanční situace reálně exitujícího podniku na základě vybraných metod finanční analýzy. První část práce zahrnuje teoretický základ dané problematiky, především obecný výklad finanční analýzy, vymezení základních zdrojů finančních informací, uživatelů finanční analýzy a jejích metod. V druhé části jsou pak získané teoretické poznatky aplikovány v rámci finanční analýzy společnosti GANEKO, spol. s r. o.The aim of the bachelor´s thesis called “Evaluation of the Financial Health of the Selected Company in Terms of Accounting Reports” is to estimate the financial situation of the real company based on selected methods of the financial analysis. The first part of the thesis is focused on the theoretical problem, mainly a description of the information sources, users and methods of the analysis. The second part of the thesis is concentrated on the application of the theoretical knowledge to the financial analysis of the company GANEKO, spol. s r. o.117 - Katedra účetnictvívýborn

GEOCHEMISTRY OF EUROPEAN BOTTLED WATER

In Europe, ca. 1900 "mineral water" brands are officially registered and bottled for drinking. Bottled waters is groundwater and is in large parts of the continent rapidly developing into the main supply of drinking water for the general population. This book is the first state of the art overview of the chemistry of groundwaters from 40 European countries from Portugal to Russia, measured on 1785 bottled water samples, equivalent to 1189 distinct bottled water brands from 1247 wells in 884 locations plus an additional 500 tap water samples acquired in 2008 by the network of EuroGeoSurveys experts all across Europe. In contrast to previously available compilations, all chemical data (contained on the enclosed CD) were measured in a single laboratory, under strict quality control with high internal and external reproducibility, affording a single high quality, internally consistent dataset. More than 70 parameters were determined on every sample using state of the art analytical ..

Post-anaesthesia pulmonary complications after use of muscle relaxants (POPULAR): a multicentre, prospective observational study

Background Results from retrospective studies suggest that use of neuromuscular blocking agents during general anaesthesia might be linked to postoperative pulmonary complications. We therefore aimed to assess whether the use of neuromuscular blocking agents is associated with postoperative pulmonary complications. Methods We did a multicentre, prospective observational cohort study. Patients were recruited from 211 hospitals in 28 European countries. We included patients (aged ≥18 years) who received general anaesthesia for any in-hospital procedure except cardiac surgery. Patient characteristics, surgical and anaesthetic details, and chart review at discharge were prospectively collected over 2 weeks. Additionally, each patient underwent postoperative physical examination within 3 days of surgery to check for adverse pulmonary events. The study outcome was the incidence of postoperative pulmonary complications from the end of surgery up to postoperative day 28. Logistic regression analyses were adjusted for surgical factors and patients’ preoperative physical status, providing adjusted odds ratios (ORadj) and adjusted absolute risk reduction (ARRadj). This study is registered with ClinicalTrials.gov, number NCT01865513. Findings Between June 16, 2014, and April 29, 2015, data from 22803 patients were collected. The use of neuromuscular blocking agents was associated with an increased incidence of postoperative pulmonary complications in patients who had undergone general anaesthesia (1658 [7·6%] of 21694); ORadj 1·86, 95% CI 1·53–2·26; ARRadj –4·4%, 95% CI –5·5 to –3·2). Only 2·3% of high-risk surgical patients and those with adverse respiratory profiles were anaesthetised without neuromuscular blocking agents. The use of neuromuscular monitoring (ORadj 1·31, 95% CI 1·15–1·49; ARRadj –2·6%, 95% CI –3·9 to –1·4) and the administration of reversal agents (1·23, 1·07–1·41; –1·9%, –3·2 to –0·7) were not associated with a decreased risk of postoperative pulmonary complications. Neither the choice of sugammadex instead of neostigmine for reversal (ORadj 1·03, 95% CI 0·85–1·25; ARRadj –0·3%, 95% CI –2·4 to 1·5) nor extubation at a train-of-four ratio of 0·9 or more (1·03, 0·82–1·31; –0·4%, –3·5 to 2·2) was associated with better pulmonary outcomes. Interpretation We showed that the use of neuromuscular blocking drugs in general anaesthesia is associated with an increased risk of postoperative pulmonary complications. Anaesthetists must balance the potential benefits of neuromuscular blockade against the increased risk of postoperative pulmonary complications