Trabajo de suficiencia profesional

This study examines injury in competitive bodychecking and non-body checking youth ice hockey in male and female leagues in Ontario and Quebec. This study consisted of three parts: (1) quantifying the amount of injuries; (2) document situational factors in which hockey injuries occur; (3) observe play and interview parents to understand deeper subjective feelings towards injury and bodychecking. The research utilized a mixed method approach consisting of game observation, postgame injury assessments and semi-structured interviewing with parents. For this thesis, 56 games total were attended and only parents from the bodychecking team were interviewed. All games were video recorded through a dual camera video system. Game footage was then analyzed frame by frame to pinpoint injury locations, points of impact and situational factors surrounding the injury. Field-notes and interviews with parents allowed for a comprehensive look into the feelings and emotions surrounding injury and bodychecking. Results from the research revealed; 1) a disproportionately higher rate of injury in bodychecking hockey comparared to non-bodychecking male and female hockey; 2) an overwhelming percentage of injuries were the result of player and board contact; 3) majority of injuries occurred on legal play; and 4) parents support the concept of delaying bodychecking till later ages.

Background: Adverse events are poor health outcomes caused by medical care rather than the underlying disease process. Voluntary reporting is a key component to adverse event reduction; however, incident reporting systems contain many limitations. The Patient Safety Learning System (PSLS) is an electronic incident reporting system with several unique features that were designed to address the weaknesses of previous systems, including a process for physician assessment of reported events to determine their significance. The primary objectives for this study were to determine the positive predictive value of the PSLS for identifying adverse events. Secondary objectives were to identify event, patient, and system-level factors associated with true events, and to assess event rates over time. Methods: I performed a retrospective cohort study using electronic health care data collected data from the Ottawa Hospital, between April 1 2010 and September 30, 2011. We Included all reported patient safety events if they occurred in adults aged 18 and older, admitted to an inpatient ward at the Civic, General, or Heart Institute campus. Events that occurred on Psychiatry, Rehabilitation services, were excluded due to data restrictions. A Clinical Reviewer manually reviewed each event to distinguish true events from non-events. For each hospital program, we used a generalized linear mixed model (GLIMMIX) to predict true events, using the role of the reporter as a random effect. Results: Over the study period, there were 2,569 events reported by hospital staff and physicians. Of these, 660 were rated as adverse events and 1,909 were rated as near misses. This yielded an overall positive predictive value of the PSLS system of 63% (95% CI 62-65%). The variance between reporters was not significant for Critical Care, Heart Institute, Nephrology, Obstetrics and Gynecology, Surgery and Periops, therefore I used a traditional logistic regression model with a common intercept. Number of months the PSLS was available was the only significant covariate found in all programs; the direction of the relationship was the same across all programs, and showed a decrease in true events reported over time. Other common covariates included: time from admission to event, severity of illness, and admission type. All models achieved a good calibration, yet discrimination was poor (c <0.70) in all models except Heart Institute. Discrimination ranged from 65% in Critical Care to 77% in the Heart Institute. Overall, the rate of patient safety events reported for inpatients was 6.39 per 1000 patient days. After an initial learning period, from April 2010-January 2011, in which rates were low, reporting rates increased and stabilized; remaining constant from month to month. The rate of true patient safety event reporting fluctuated greatly from April 2010-January 2011, after which they began to steadily decline. Trends in reporting were similar across hospital campus, reporter, and program. The majority of patient safety events were reported by nurses (44%), and laboratory staff (42%). The remaining 14% of events were reported by the classification ‘Other,’ which included all other hospital staff, such as technicians, physicians, and administrative staff. Only 7 physicians reported events to the PSLS during my study period, therefore, they were categorized under ‘Other’. Conclusions: Despite the many unique advantages of the PSLS, the proportion of true events reported has remained low. The overall utility of statistical models to predict patient safety events is limited. The traditional patient and system-level covariates, which are used to predict risk of adverse outcomes with high accuracy, did not help us discriminate between true patient safety events from non events. It is possible that many different individual and institutional barriers are influencing reporting and perhaps reviewing behavior, which in turn leads to non-clinical variability in what gets reported and classified as a patient safety event.

Práce pojímá controlling jako nástroj řízení, jenž podporuje podnikové rozhodování. Zabývá se činnostmi controllingu, které jsou realizovány v rámci firmy Stavby silnic a železnic, a. s. Diplomová práce shrnuje teoretické poznatky o controllingu, ukazuje provádění controllingu na praktickém příkladu firmy Stavby silnic a železnic, a. s. a navrhuje doporučení či možností rozvoje systému controllingu na úrovni závodu.

This diploma thesis focuses on key questions of bookkeeping, presenting financial data and reporting of selected accounting transactions of tangible and intangible fixed assets in line with IFRS x CAS requirements and in context with requirements on information systems within selected international company. The whole thesis gives a fair picture of relevant processes, related procedures and principles used in the particular company as well as accounting and representation of the data in financial statements addressed to parent company. In addition to the fixed assets acquisition process, the thesis further concentrates on interpretation of accounting for and reporting of assets held for sale and disposal of fixed assets.

The aim of my thesis is the analysis of a reporting system for a business service and a leading the business service in ING Životní pojišťovna N.V., pobočka pro Českou republiku and an outlining the recommendations for a change of the present reporting system. The thesis is divided into two main parts. The first one is theoretical and deals mainly with a project and process management. Since the reports include mostly the numbers, data, which have higher or smaller predicative ability, the data and pieces of information of the company are listed in this part as well. The second part of the thesis includes a practical analysis in ING Životní pojišťovna N.V., pobočka pro Českou republiku. As this has been planned in the company as the project, I regard it the same way in the thesis. This part is divided into three parts: a list of the reports, an analysis of the reports and an outline of the recommendations for improving a current reporting system. The contribution of my thesis lies in showing the compact view of reporting system, concerning the leading of the business service and in presenting the proposal for the change of the current reporting system.

The thesis on the topic of "Reporting and controlling in a multinational company" deals with the role reporting and controlling play in the decision-making of the company's management and in the evaluation of business performance. The aim is to describe the reporting and controlling methods as applied in practice of a multinational group of companies, to analyze the categories and the indicators used and to assess their information value with regards to the management decision-making process. Once the concept and function of reporting and controlling theoretically defined, the reporting process and its outcomes are described with the company Alcatel-Lucent as an example. Furthermore, the thesis focuses on the structure of a profit and loss statement as used for management purposes in Alcatel-Lucent and the content and information value of all P&L accounts. Finally, a few examples of reports provided on demand to the top management are presented.

Práce se zaměřuje na reportingový systém v nebankovní hypotéční instituci. Důraz je kladen na klíčové ukazatelé výkonnosti, které se používají ve firmách daného typu.

The aim of this work is to introduce reader to the concept of goodwill. First focuses on understanding the meaning and content of the concept and then describes the development of reporting goodwill as an accounting item. The work also includes an outline of future development of goodwill in IFRS and U.S. GAAP. Some chapters are supplemented with examples that explain the theoretical knowledge and help reader better understand the issue.

This paper examines and summarizes the data standard XBRL. The paper explains taxonomies and describes the most important institutions involved in the development and adoption of XBRL as a format for reporting financial and non-financial information in the world. Most attention is devoted to the implementation of XBRL in various parts of the world and in the Czech Republic. The practical part is focused on the possibilities of using XBRL in the Czech Republic and the evaluation of readiness of the Czech environment for the adoption of XBRL in comparison with other countries in the world.