Introduction to the issue and the importance of the topic: Emergency Department (ED) is a new type of the health care service and these departments are organized in a different way in the Czech Republic so far. However, ED is an integral part of the acute care system, and the Emergency Deaprtment is capable to ensure the continuity of care between the field and the hospital despite of the increasing atomization of medical disciplines. In recent years, it is a model that is able to deal with all acute conditions of all severity, 24 hours a day, with an adequate level of safety for patients, because they can be briefly observed at the observation unit of the ED. Goal of the thesis and methodology: The main goal of the diploma thesis is a comprehensive analysis of the existing Emergency Departments in the Czech Republic. The first partial goal was to find out the disposition and organization of Emergency Departments in details, how many acute beds for emergency care are available and how is the work regime organized. The second partial goal was to find out staffing of the Emergency Departments. Whether a specialised emergency physician is continually present and whether there ais enough qualified non-medical medical staff. The third partial goal was the intention to find out how are Emergency...

Актуальность темы выпускной работы в современных условиях для любого предприятия и для данного предприятия, в частности. В процессе развития любого предприятия, рано или поздно, возникает необходимость в оптимизации внутренних процессов, это особенно актуально, когда предприятие выполняет государственный оборонный заказ (далее ГОЗ) по новым условиям. С 2020 года сдача изделия по ГОЗ должно происходить в соответствии с Приказом от 26.08.2019 г.N 1138/19 [1]. В котором по форме N 4 – статья сырьё и материалы должны расшифровываться попозиционно в полном объёме, и норматив материала должен полностью соответствовать материалу списания, а отклонение от норматива должно обосновываться легитимными документами. Предметом исследования в данной выпускной квалификационной работе является процесс списание материалов в производство и отнесение затрат на заказы. / The relevance of the topic of graduation work in modern conditions for any enterprise and for this enterprise, in particular. In the process of development of any enterprise, sooner or later, there is a need to optimize internal processes, this is especially relevant when the enterprise fulfills the state defense order (hereinafter referred to as the GOZ) under new conditions. From 2020, the delivery of the product according to the GOZ should take place in accordance with the Order of 26.08.2019 N 1138/19 [1]. In which, in form N 4, the article of raw materials and materials should be decrypted in full by position, and the material standard should fully correspond to the write-off material, and the deviation from the standard should be justified by legitimate documents. The subject of research in this graduation qualification work is the process of scrapping materials into production and assigning costs to orders.