This master thesis deals with legal and ethical aspects of financial audit. The aim of this thesis is to assess whether the financial audit fulfils its main goal in these days. This aim should be reached by answering questions emerged from author's research connected with the thesis theme. Except for technical literature and rules relevant for audit profession, the significant sources of information are interviews with auditors, consultants and academics. Another important information source is author's personal experience with working for the large audit firm. Considering the growing economical globalization, the thesis deals with questions of audit in the Czech Republic as well as contemporary regulation development on the European Union level. Furthermore, there will be an analysis of the fall of the international audit firm Arthur Andersen and some linked accounting scandals, too.

Main goal of this dissertation is to analyze and evaluate corporate governance of DEK Company. Dissertation is composed of two parts -- theoretical part and practical part. The theoretical part will summarize the issue of corporate governance, which will result primarily from literature and relevant legislations. The practical part is the theoretical part applied to the selected company. To meet the targets will be used primarily analysis of ratios and cooperation with the member of the Board. At the conclusion will be compared to theoretical solutions with real results and propose recommendations for the company.

Title: ​Proportionality of a four-year ineligibility for the first intentional anti-doping rule violations and its impact on professional athletes' careers Objectives: ​The aim of this thesis is to ascertain whether the four-year ineligibility for the first intentional anti-doping rule violations has liquidation impact on professional athletes' careers. Methods: ​For quantitative research, I have used the electronic interrogation method and for qualitative research the in-depth semi-structured interview. Results: ​I have found that most athletes really do perceive a four-year ineligibility for the first intentional anti-doping rule violations as disproportionate. Only 24 % of surveyed athletes said that a four-year ineligibility is an appropriate punishment. 82 % of surveyed athletes would end their careers after receiving a four-year ineligibility, and just 30 % of them think that It's realistic to go back to an active career after a four-year break. Moreover, athletes have consistently said that the most crucial obstacles to their return are financial distress, loss of motivation and lack of racing mode. On the basis of these results, I have also developed my own solution to ineligibility for the first intentional anti-doping rule violations. Keywords: ​proportionality, sanction, ineligibility,...

This thesis is focused on application of business ethics in business organizations. Theoretical part is concentrate on basic concepts related to business ethics and also to social responsibility of companies. In the empirical part I used questionnaire to determine how examined companies implement this business ethics and in the end of my thesis I suggested recommendation how they could improve it.

This thesis deals with motivation and ethics in the construction industry. The goal of this thesis is to determine the level and potential specifics of motivation and ethics in the construction company. The theoretical part is focused on explanation of basic terms related to the topic. In the practical part of the thesis hypotheses are set, and their correctness is verified through a questionnaire survey and supplemented by a directed interview. Questionnaires are destined for construction companies and direct interviews are conducted in the form of semi-structured interviews with the staff of construction companies. Based on this the hypotheses are then confirmed or disproved. Furthermore, based on these surveys, conclusions and recommendations that would help to improve the situation in construction companies are deduced.

The thesis is focuse on professional ethics and ethical dilemmas in the work of a social worker in public administration / probation officer for adults. The main object was to find out what social workers consider as ethical dilemmas, how they are experiencing these situations, which strategies they choose to cope with these and what sources of support do they have. The overview part of the thesis is focused on a topic of values of social work and values of social workers. Overview part gives more attention to conception of justice and social justice, with which, among other documents, the codes of ethics work as one of the fundamental values of social work. It examines the professional values of social work by analyzing ethical documents - ethical codes. Research part of the thesis is based on qualitative research carried out through in-depth interviews with social workers in public administration. The objection of the research was to find out what professional situations social workers consider as ethical dilemmas, how they experience them, what strategies they choose to manage these situations and what sources of support do they have. The main findings of the research point out that social workers as ethical dilemmas perceive mainly situations when it is difficult for them to make decisions in...

The Diploma Thesis "Corporate Hospitality Policy in the Light of Christian Ethics" deals with the question whether there is a fair form and degree of rationalized corporate hospitality compatible with the bases of both general and Christian ethics. The thesis presents a comprehensive view of a wide range of approaches to corporate hospitality from selfless, over rationalized, up to binding, manipulating and corrupt. Corporate hospitality is a very current, widely used management tool. It can be a gratitude for cooperation, expression of regard and respect for a business partner, or demonstration of openness to future cooperation. However, corporate hospitality need not always be a step toward the other's unsecured space, but on the contrary, the effort to pre-ensure that space, and gain an advantage. Such hospitality can bind or even manipulate a business partner, with the goal of getting a job, insuring co-operation, or facilitating a way to profit. Such hospitality is already on the brink of corruption. An important part of the work is therefore to define corporate hospitality in relation to corruption and a deeper assessment of individual approaches to corporate hospitality. The thesis presents criteria of morally justifiable corporate hospitality and its limits elaborated for a particular...

1 ABSTRACT This analytical-empiric study presents ethical aspects of the intercultural phenomenon in inbound tourism of Czech Republic focused on Russian tourists mapping topic which hasn't been covered in such a wide scope yet. The multicultural and intercultural definition of the words is described in great depth in the theoretical part of the of this study as the terminology is strongly ambiguous. The special attention is not only paid to the interests and preferences of the tourists but also to the history especially aimed to so-called "Russian soul" and delimitation of the position "we" and "they" and "they" and "we". The data, collected by quantitative and qualitative author's research, complete and penetrate the whole theoretical frame of the study. The research part contains quantitative (24 subjects) and qualitative (2 respondents) research. It detects ethic dilemma and presents the specifics of the Russian tourists in inbound tourism of Czech Republic. We present the result as a substantiated constatation that the category "they" has a lot of prejudice from both sides and it causes unpleasant conflicts which can be prevented when the knowledge of when and how the prejudice was created is in place. The ethical problems as the consequence of existing prejudice connected to concrete expressions of...

The presented dissertation is concerned with the ethic features of the quality of the social services inspectors professional behaviour in the residental facilities. This dissertation is divided into two main parts. The first part comprises theoretical bases related to given problems with the analysis of the relevant professional literature. The other part comprises with the actual research, the aim of which was finding ethical contexts of the inspection performance, inspector's education in the ethics, ethic code of the inspectors, the inspector profession and the value preferences of the inspectors. The main target is to analyze the ethical connections during the ispection performance in chosen residential facilities of the social services. In the research the quantitative and qualitative methods, the questionnaire survey and structural interviews were used. Based on the synthesis of the acquired knowledge the dissertation presents a view of the ethics application in professional activities of the inspectors. Key words: social services, quailty standards, quality inspections, values, ethics, the ethic code, career of the inspector, residential social services.

The thesis deals with the boundaries for accepting donations in the Czech non-profit organizations of the climate movement. Czech leaders, unlike the European ones, are rather inattentive to the climate crisis. In recent years this is reflected in immergence of new organizations which creates pressure to address this situation. In order for organizations to advance their agenda, they need a network of donors to support them. The aim of this thesis is to understand what values and practices in these organizations regulate the acceptance of gifts, as well as to understand the motivations of their approach in specific situations.