The basic idea of this diploma thesis is to look into one the area of financing czech company, which is member of french holding, with aim to introduce to public the important financial tool in the area of cash management including assessment of the accounting, tax and law aspects associated with it.

In my graduation thesis named "Final accounts in a stock corporation" I consider financial accounts process and making annual report that every business entity does periodically every year on the end of accounting period. In common sense accounting is very important tool of communicating financial information about business performance to managers, shareholders and other external users. The communication is generally included in financial form statements. Because users have different needs, the presentation of financial accounts is very structured and is under many more legal rules. The aim of this work is confrontation of actual Czech legal rules as theoretical premise with real state of accountancy in specific join-stock company. I focus on audit too. Auditor{\crq}s procedure and process of verification of final accounts is also very important part of this work. To have highest standard of financial reporting is a nowadays reality and I inspect if process of auditing is in good condition and in accord with audit rules. The basic question in this part of the work is aimed at auditor understanding to our company, identifying the key accounting control and minimization of potential risk.

Introdução: A pressão crítica de fechamento da faringe (PCrit) é a pressão nasal em que há colapso da faringe. Conceitualmente a Pcrit reflete a contribuição anatômica na gênese da apnéia obstrutiva do sono (AOS). No entanto, a relação entre a PCrit e a anatomia das vias aéreas superiores (VAS) tem sido pouco estudada. A PCrit determinada durante o sono requer pesquisadores experientes durante a noite. A indução do sono com midazolam é usada na prática clínica para a realização de procedimentos ambulatoriais e poderia ser uma alternativa mais conveniente para se determinar a Pcrit. Porém, o midazolam pode provocar sedação além de simples indução do sono, reduzir a atividade muscular das VAS e aumentar a colapsabilidade quando comparado com o sono normal. Objetivos: 1. validar a determinação da PCrit durante o dia após a indução do sono com midazolam; 2. comparar a arquitetura do sono induzido com baixa dose de midazolam com o sono natural; 3. correlacionar a PCrit com a anatomia das VAS. Métodos: Homens com graus variados de sintomas sugestivos de AOS foram submetidos a polissonografia completa noturna, determinação da PCrit durante o sono natural e após a indução do sono com midazolam bem como tomografia computadorizada de cabeça e pescoço para avaliação das VAS. Resultados: Foram estudados 15 sujeitos com idade (média±DP) de 54 ± 10 anos, índice de massa corporal de 29,9 ± 3,9 kg/m2 e índice de apnéiahipopnéia (IAH) de 38 ± 22 (variação: 8-66 eventos/h). A indução do sono foi obtida em todos os sujeitos, utilizando doses mínimas de midazolam (mediana [intervalo interquartil]) (2,4 [2,0-4,4] mg). A PCrit durante o sono natural e induzido foram semelhantes (-0,82 ± 3,44 e -0,97 ± 3,21 cmH2O, P = 0,663) e se associaram (coeficiente de correlação intraclasse=0,92 (IC 95% 0,78-0,97 P<0,001). A distribuição das fases do sono durante sono natural e induzido foi similar, com excessão da fase 1 (10,5 ± 5,1% vs. 20,6 ± 8,1, respectivamente; P=0,001). A Pcrit determinada durante o sono natural e induzido se correlacionaram com o IAH (r=0,592, P=0,020 e r=0,576, P=0,025, respectivamente). Além disso tanto a Pcrit determinada por sono natural e induzido se correlacionaram com diversas variáveis tomográficas de VAS, incluindo a posição do osso hióide, ângulo da base do crânio e as áreas seccionais da velofaringe e hipofaringe (r variando de 0,577 a 0,686, P<0,05). A regressão linear múltipla revelou que o IAH foi independentemente associado com a Pcrit durante sono induzido, circunferência da cintura e idade (r2 = 0,785, P = 0,001). Conclusão: A PCrit determinada durante o dia com indução do sono é semelhante à determinada durante o sono natural e é um método alternativo promissor para determinar a PCrit. O sono induzido por doses baixas de midazolan promove um sono similar ao sono natural. A Pcrit determinada tanto durante o sono natural e induzido correlaciona-se com várias características anatômicas das VAS / Introduction: The pharyngeal critical closing pressure (Pcrit) is the nasal pressure at which the airway collapses. Pcrit is thought to reflect the anatomical contribution to the genesis of obstructive sleep apnea (OSA). However, the relationship between Pcrit and upper airway anatomy has been poorly investigated. Pcrit determined during sleep requires experienced investigators at night. Sleep induction with midazolam is frequently used in clinical practice during ambulatory procedure and could be a more convenient alternative to assess Pcrit. On the other hand, midazolam could induce sedation rather than sleep, decrease upper airway muscle activity and increase collapsibility compared with natural sleep. Objectives: 1. validate Pcrit determination during the day after sleep induction with midazolam; 2. compare the sleep architecture of induced sleep after low doses of midazolam with natural sleep; 3.correlate Pcrit with upper airway anatomy. Methods: Men with different severity of OSA symptoms underwent baseline full polysomnography, Pcrit determination during natural sleep and after sleep induction with midazolam and head and neck computed tomography. RESULTS: Fifteen men aged (mean±SD) 54±10ys, body mass index=29.9 ± 3.9 Kg/m2 and apnea hypopnea index=38±22, range: 8-66 events/h were studied. Sleep induction was obtained with minimum doses of midazolam (median[interquartile range] (2.4 [2.0-4.4] mg). Sleep phase distribution during natural and induced sleep was similar, except for stage 1 (10.5 ± 5.1% vs. 20.6 ± 8.1, respectively; P=0.001). Natural and induced sleep Pcrit were similar (-0.82 ± 3.44 and -0.97 ± 3.21 cmH2O, P=0.663) and closely associated (intraclass correlation coefficient=0.92 (95%CI 0.78-0.97, P<0.001). Natural and sleep induced Pcrit correlated with AHI (r=0.592, P=0.020; r=0.576, P=0.025, respectively). Pcrit determined both during natural and induced sleep were significantly associated with several tomographic variables, including hyoid position, cranial base angle and cross sectional areas of the velopharynx and hypopharynx (r range: 0.577 to 0.686, P<0.05). Multiple linear regression revealed that AHI was independently associated with induced sleep Pcrit, waist circumference and age (r2=0.785, P=0.001). Conclusion: Pcrit determined during the day with sleep induction is similar to natural sleep and is a promising alternative method to determine Pcrit. Sleep induction with small doses of midazolam promoted sleep similar to natural sleep. Pcrit determined both during natural and induced sleep correlates with several anatomical characteristics of the upper airway

Préalablement, une synthèse de l’aliskiren, un inhibiteur de la rénine développé pour le traitement de l’hypertension, a été réalisée auprès du groupe Hanessian. Durant cette synthèse, une réaction clé de cyclisation par métathèse, menant à la formation de lactone à neuf membres, a été réalisée. Durant cette réaction, nous avons observé une différence de réactivité entre les diastéréomères, menant à la formation de monolactones et de dilactones, générant ainsi de l’intérêt pour l’étude des facteurs en cause. Le présent mémoire rapporte et détaille les résultats de cette analyse quant à la formation de monomères versus celle de dimères par cyclisation à l’aide de catalyseurs de Grubbs et l’impact de différentes conditions réactionnelles et la diastéréochimie relative sur la réaction. Un intérêt pour la formation de liens benzyliques nous a incité à approfondir notre compréhension d’une méthodologie de substitution nucléophile diastéréosélective catalysée par des acides. Le rationnel mit de l’avant par les groupes Bach et Olah a procuré une compréhension du mécanisme réactionnel sur lequel nous avons basé nos observations subséquentes. Nous avons porté notre attention sur l’alkylation d’arènes, de phénols et de sulfonamides. Diverses régiosélectivités et diastéréosélectivités ont pu être observées en présence de substrats dérivés de la synthèse de l’aliskiren, de nitroalcools ainsi que de azidoalcools en utilisant plusieurs acides de Lewis et de Brønsted. / Previously, a synthesis of aliskiren, a renin inhibitor developed for the treatment of hypertension, was developed in the Hanessian group. As part of that synthesis, they used a ring-closing metathesis which led to the formation of a nine-membered lactone, a key intermediate of the synthesis. During the reaction, we observed a difference in reactivity between the various diastereoisomers leading to the formation of mono- and dilactones, inciting us to study the various factors involved. The present master’s thesis reports and details the results of the study of monomers versus dimers formation by cyclization using Grubbs’s catalysts and the effect of various reaction conditions and relative configuration on the reaction. An interest for the formation of benzylic bonds drove us to deepen our comprehension of a methodology of diastereselective nucleophilic substitution catalysed by acids. The rational brought forth by the Bach and Olah groups served as a basis for our understanding of the mechanism involved upon which we based our following observations. We focused our attention on the alkylation of arenes, phenols and sulfonamides. Various regioselectivities and diastereoselectivities were observed on substrates derived from the aliskiren’s synthesis, nitroaocohols and azidoalcohols while using various Lewis and Brønsted acids.

The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due as well as deferred tax. Subsequently, it describes the actual closing of the accounts followed by the description of the financial statements. Theoretical part is completed by description of all related subsequent events such as audit, declaration of taxes, preparation of annual report and publication duties of the corporation. Practical part of the thesis focused on application of the theoretical findings on the process of the 2008 financial statements preparation of Planet A Corporation and evaluation of the financial statements and accounting as a true presentation of the company. Discrepancies and potential mistakes were commented with recommendation of possible solutions presented to the company management. Finally, the financial statements were considered as representing the true financial situation of the company.

The Master’s thesis deals with the area of conducting process audits in a large multinational corporation focused on manufacturing and distribution of medical devices, which has a subsidiary in the Czech Republic. The thesis discusses the analysis of the current set up of the internal audits‘ system in the corporation and there are changes of the quality system being proposed on the basis of the analysis, whose aim is to achieve a full compliance with the requirements of the US administration FDA, the standard ISO 13485 as well as the recent requirements on performing process audits. The emphasis is also put on the setting of the system such that it provides the highest possible added value for its users, can be easily implemented in practice and is flexible as well.

Předložená disertační práce se zabývá vývojem algoritmů pro detekci stresu z řečového signálu. Inovativnost této práce se vyznačuje dvěma typy analýzy řečového signálu, a to za použití samohláskových polygonů a analýzy hlasivkových pulsů. Obě tyto základní analýzy mohou sloužit k detekci stresu v řečovém signálu, což bylo dokázáno sérií provedených experimentů. Nejlepších výsledků bylo dosaženo pomocí tzv. Closing-To-Opening phase ratio příznaku v Top-To-Bottom kritériu v kombinaci s vhodným klasifikátorem. Detekce stresu založená na této analýze může být definována jako jazykově i fonémově nezávislá, což bylo rovněž dokázáno získanými výsledky, které dosahují v některých případech až 95% úspěšnosti. Všechny experimenty byly provedeny na vytvořené české databázi obsahující reálný stres, a některé experimenty byly také provedeny pro anglickou stresovou databázi SUSAS.

[pt] Superado está o paradigma metodológico positivista, que chegava à norma tomando como pressuposto tão só o Direito posto validamente, segundo a lógica de cima para baixo. Face às plúrimas, e cada vez mais complexas, demandas suscitadas pelas sociedades nacionais, e pelo próprio Direito, e também em atenção aos impactos dos fatos e forças regionais, supranacionais e internacionais, surge no âmbito do pensamento jurídico o movimento denominado póspositivismo, o qual incorpora outros elementos ao Direito, como, v. g., valores, princípios, políticas, diretrizes, procedimentos e argumentos. Concebidos assim o Direito Constitucional e o Direito da Constituição (formal e conteudisticamente), impõe-se uma sua material interpretação - i. é., uma interpretação comprometida com a realização de valores -; uma leitura também de baixo para cima, uma leitura que enxerga o Direito Constitucional não só na perspectiva ab intra, mas também, naquela outra: ab extra. Isto se justifica no fato de a Constituição ser concebida como ordem de valores. Nesta platéia ocupam um assento de destaque as Cortes Constitucionais, às quais cabe, por último, decidir sobre a constitucionalidade das leis e atos outros dos poderes públicos; se tais atos são assimiladores das aspirações e valores individuais e compartilhados intersubjetivamente. No que especificamente toca aos Direitos Fundamentais, impende reconhecer que o princípio da dignidade da Pessoa Humana, com todo o seu vigor deôntico nos articulados 1°, III, da Constituição da Rep. Fed. do Brasil de 1988, e 1°, da Constituição da Rep. Portuguesa de 1976, além da dicção do artigo 1° da Declaração Universal dos Direitos Humanos de 1948, tornou-se o epicentro do extenso catálogo de direitos com status de fundamentalidade, na sua dualidade: direitos, liberdades e garantias, e direitos sociais, econômicos e culturais; e, também, outros conceitos constitucionais de conteúdo aberto ou 0 indeterminado, os quais irradiam seus efeitos para toda ordem jurídica subconstitucional. Mesmo em situações de colisão ou conflito de interesses e pretensões nas quais se impõe a aplicação do catálogo tópico dos princípios de interpretação constitucional, máxime a proporcionalidade, o princípio dos princípios, é um imperativo ético e de consciência impor àquele que sofre limitação ou restrição quanto ao gozo e exercício dos direitos o menor sacrifício humano possível. / [en] The positivist methodological paradigm is overcome. It used to get to the norm taking as a presupposition solely the Law validly observed, according to the logics of head to bottom. Since we have many, and each time more complex, discussions demanded by national societies, and by the Law science itself, and also with attention to the impact of facts and regional powers, supra and international, arises related to the juridical thought the movement called postpositivism, which incorporates other elements to the Law science, such as, e.g., values, principles, politics, directions, procedures and arguments. Conceived like that, the Constitutional Law and the Law of the Constitution (both in form and content), impose a material interpretation - that is, an interpretation concerned with values accomplishment -; a reading which is also done from head tobottom, a reading which sees the Constitutional Law not only from the ad intra perspective, but also from the ab extra one. This is justified by the fact that the Constitution is conceived as an order of values. In this audience, a distinguished seat is held by the Constitutional Courts, which are supposed, at last, to decide about the constitutionality of laws and other acts related to public powers, and if such acts assimilate individual longings and values and are shared intersubjectively. Concerning Fundamental Rights, it is important to realize that the human dignity principle, with all its deonthic values in the articles 1st, III of the Brazilian Federative Constitution of 1988, and 1st of the Constitution of the Portuguese Republic of 1976, together with the article 1st of the Human Rights Universal Declaration, became the epicentre of the large catalogue of rights with fundamentality status, in its duality: rights, liberties and warranties, and social, economical and cultural rights; and, also, other open or indeterminate contents constitutional concepts, which irradiate their effects to every sub-constitutional juridical order. Even in collision situations or interest conflicts and pretensions in which the application of the topic catalogue of the constitutional interpretation principles, mainly the proportionality, the principle of principles, is an ethic imperative and of consciousness to impose to the one who suffers limitation and restriction concerning freedom and exercise of rights with the lesser possible human sacrifice.

Mathematical morphology stems from set theory and it makes use of properties of point sets. The first point set is an origin image and the second one (usually smaller) is a structuring element. Morphological image transformations are image to image transformations based on a few elementary set operators. Fundamental morphologic operations are dilation, erosion and hit or miss. Next operations described in this work are opening and closing. Originally morphological operators were used for binary images only, later they were generalized for grey tone and color ones. This work describes the basic morphological image processing methods including their practical usage in image filtering and segmentation.

Evaluation determines the impact of social services as well as job performance and assures communities that social workers render effective services. Post audits are done as part of performance management at the Christian Social Councils in the Highveld Synodal Region. The purpose of this research is to look at the experiences of social workers that had a post audit to determine whether adjustments to improve the audit system are needed. A qualitative approach with an exploratory, descriptive and contextual research design was followed. Participants were identified according to the purposive sampling method. Data was collected during semi-structured interviews. The data was analysed and verified according to the models of Tesch (in Creswell, 2003) and Guba (in Krefting, 1991), respectively, and processed in the research report. / Social Work / M. A. (Social Science)