Bibliografický záznam WINZBERGEROVÁ, Alžběta. 2015. Odborný a osobnostní profil manažerů kvality fakultních nemocnic v České republice. Praha: Univerzita Karlova, Fakulta humanitních studií, Katedra řízení a supervize v sociálních a zdravotnických organizacích. 85 stran. Vedoucí diplomové práce Mgr. Petr Vrzáček. Abstract The thesis is focused on the quality management in the healthcare organizations. Quality management is perceived as a process or a set of processes, which are coordinated by a responsible person - a quality manager. The thesis summarizes the expert theoretical knowledge about the historical development of the quality requirements, about the quality management systems in healthcare and it introduces the institutional framework of quality and safety in healthcare organizations in the Czech Republic. The emphasis is especially given to the profile and job description of quality managers. The objective of this thesis is to create a professional and personal profile of quality managers working at the Czech university hospitals. The method of data collection used is semi structured interview. The results from the analysis show that quality managers were educated in different fields, but still they have similar personal characteristics. They perceive their job as exhausting, but they keep being...

Since 2005, publicly traded European companies are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This is the result of the so-called “IAS-Regulation” of the European Parliament and of the European Council (Regulation (EC) No. 1606/2002) which formulates two objectives directly related to financial reporting: (higher) comparability and transparency of financial statements. With regard to transparency, researchers often rely on proxies to measure the quality of financial statements. In this dissertation, I follow this approach and examine the quality of IFRS financial statements relying on different proxies, such as value relevance, the degree of earnings management, and disclosure quality. The four papers in this dissertation cover research questions related to the determinants and consequences of managerial discretion in the three most important components of financial statements: the balance sheet, the income statement, and the notes. In summary, this dissertation answers important questions concerning the quality of accounting under IFRS which have remained unanswered – and in some cases even unasked – until now. Therefore, this dissertation has a material impact on the understanding of accounting quality under IFRS.:1 Accounting Quality under IFRS – Essays on Value Relevance, Earnings Management and Disclosure Quality: An Overview … 1 1.1 Introduction … 2 1.2 Overview of the Manuscripts … 4 1.3 Principal Research Contributions … 13 References … 16 2 Discretion in the Accounting for Defined Benefit Obligations - An Empirical Analysis of German IFRS Statements … 19 2.1 Introduction … 21 2.2 Literature Review … 25 2.3 Research Approach … 29 2.4 Results … 38 2.5 Conclusion … 45 References … 54 3 The Association between Corporate Social Responsibility (CSR) and Earnings Quality - Evidence from European Blue Chips … 59 3.1 Introduction … 61 3.2 Literature Review and Hypothesis Development … 63 3.3 Research Design … 70 3.4 Results … 79 3.5 Conclusion … 88 References … 101 4 Reexamining OCI Pricing - Empirical Analysis of Reporting Location Changes due to IAS 1 (rev. 2007) … 105 4.1 Introduction and Background … 107 4.2 Literature Review … 111 4.3 Research Approach and Hypotheses Development ...114 4.4 Results … 121 4.5 Conclusion … 130 References … 150 5 Short-term and Long-term Effects of IFRS Adoption on Disclosure Quality and Earnings Management … 155 5.1 Introduction … 157 5.2 Institutional Background: The Development of the German Accounting Environment … 161 5.3 Related Literature and Hypotheses Development … 164 5.4 Research Design … 175 5.5 Results … 186 5.6 Conclusion … 195 References … 209

This diploma thesis deals with the issues related to the quality management system in the field of secondary education, specifically in relation to the provision of education with an apprenticeship certificate. The quality management system is mostly associated with the private sector as a production process. However, the quality of services is as important as the quality of products. Quality management has also been known to the public sector for several years. Also state administration organizations, local authorities, universities, etc. deal with the quality management system. Secondary schools should certainly not be excluded from this sphere, as it is a necessary part of the school education system. The quality of the education provided, its course and results should undoubtedly be systematically managed. The first part of the thesis contains the definition of basic concepts focused on education and the school education system, defining quality, quality management methods (ISO, TQM, EFQM, CAF) and the principles of quality management in education. The definition of terms and related principles is based on the study of scientific literature, valid legal regulations and other documents focused on the quality management system. The empirical part of the diploma thesis is focused on the analysis...

The European Water Framework Directive 2000 established a new emphasis for the management of freshwaters by setting ecologically-based water quality targets that are to be achieved through holistic, catchment-scale, ecosystem management. However, significant knowledge gaps exist in the understanding of the cumulative effectiveness of multiple mitigation measures on a number of pollutants at a catchment scale. This research contributes to improved understanding of the effectiveness of an ecosystem management approach to deliver catchment-scale water quality improvements on the National Trust Holnicote Estate on Exmoor, UK. This research is part of a larger multi-objective project funded by the UK Department for Environment, Food and Rural Affairs (Defra), to demonstrate the benefits of land use interventions for the management of flood risk. This thesis evaluates the effects of upland ditch blocking on physico-chemical and biological parameters of water quality in an upland Horner Water catchment one year after habitat restoration, and establishes a solid baseline for the monitoring of the effects of current and future land management changes in a lowland, intensively managed, agricultural Aller catchment. The spatial variability of soil physical and chemical properties (bulk density, total carbon (TN), nitrogen (TN), C:N ratio, δ15N, total phosphorus (TP), inorganic phosphorus (IP), organic phosphorus (OP)) and water quality determinands (suspended sediment (SS), dissolved organic carbon (DOC), total particulate carbon (TPC), total oxidised nitrogen (TON) and dissolved reactive phosphorus (DRP)) in the two study catchments with contrasting land use has been characterised and linked to the prevailing land use. Agricultural land use resulted in extensive homogenisation of soil properties. The spatial dependence of all soil properties, except for bulk density and δ15N, was stronger in the agricultural than the semi-natural catchment (nugget:sill ratio 0.10-0.42 in the Aller and 0.15-0.94 in Horner Water), while bulk density, TP, inorganic phosphorus (IP), organic phosphorus (OP), C:N ratio, δ15N and carbon storage showed a longer range of spatial auto-correlation in the agricultural catchment (2,807-3,191 m in the Aller and 545-2,599 m Horner Water). The central tendency (mean, median) of all soil properties, except for IP and δ15N, also differed significantly between the two catchments (P < 0.01). The observed extensive alteration of soil physical and chemical properties in the agricultural catchment is likely to have long-term implications for the restoration of ecosystem functioning and water quality management. The intensive land use seems to have resulted in an altered ‘catchment metabolism’, manifested in a proportionally greater total fluvial carbon (dissolved and particulate) export from the agricultural than the semi-natural catchment. The agricultural catchment supported significantly higher DOC concentrations (P < 0.05) and the quality of DOC differed markedly between the two study catchments. The prevalence of more humic, higher molecular weight compounds in the agricultural catchment and simpler, lower molecular weight compounds in the semi-natural catchment, indicated enhanced microbial turnover of fluvial DOC in the agricultural catchment as well as additional allochtonous terrestrial sources. During an eight month period for which a comparable continuous turbidity record was available, the estimated SS yields from the agricultural catchment (25.5-116.2 t km2) were higher than from the semi-natural catchment (21.7-57.8 t km2). Further, the agricultural catchment exported proportionally more TPC (0.51-2.59 kg mm-1) than the semi-natural catchment (0.36-0.97 kg mm-1) and a similar amount of DOC (0.26-0.52 kg mm-1 in the Aller and 0.24-0.32 kg mm-1 in Horner Water), when normalised by catchment area and total discharge, despite the lower total soil carbon pool, thus indicating an enhanced fluvial loss of sediment and carbon from the intensively managed catchment. Whilst detection of catchment-scale effects of mitigation measures typically requires high resolution, resource-intensive, long term data sets, this research has found that simple approaches can be effective in bridging the gap between fine scale ecosystem functioning and catchment-scale processes. Here, the new macro-invertebrate index PSI (Proportion of Sediment-sensitive Invertebrates) has been shown to be more closely related to a physical measure of sedimentation (% fine bed sediment cover) (P = 0.002) than existing non-pressure specific macro-invertebrate metrics such as the Lotic Index for Flow Evaluation (LIFE) and % Ephemeroptera, Plecoptera & Trichoptera abundance (% EPT) (P = 0.014). Further testing of PSI along a pronounced environmental gradient is recommended as PSI and % fine bed sediment cover have the potential to become a sensitive tool for the setting and monitoring of twin sedimentation targets. Upland ditch management has not had any discernible effect on water quality in the semi-natural upland catchment one year after restoration, which may be due to the short-term post-restoration monitoring period but may also reflect benign effects of large-scale earth moving works on this high quality environment. The conceptual understanding of catchment processes developed in this thesis suggests that cumulatively, the recently completed mitigation works in the lowland agricultural catchment will likely result in reduced sediment and nutrient input into the aquatic environment. However, further research is needed to build on this detailed baseline characterisation and inform the understanding of the effectiveness of combined mitigation measures to reduce the flux of multiple contaminants at the catchment scale.

In this thesis certain elements of the Japanese management model are examined in the context of Euro-Atlantic management model. As a single integral model of Japanese management does not exist, firstly, two groups of selected elements of Japanese management are explained in the theoretical part. The aim of this thesis is to analyze whether selected approaches of Japanese management have been applied at Mitsubishi Electric Automotive Czech s. r. o., and or how they have been modified in the Czech Republic. The first group of selected elements includes approaches in which active employees allow the organization to achieve high quality products and services - the strategy of kaizen, the activities of quality control circles and total quality management. Japanese management features that are included in the second group lead to the organization cost minimization. Particularly, this paper describes the just-in-time production, total productive maintenance concept, the technique of 5S, the technique of systematic elimination of wasting and the phenomenon of employee loyalty. Having realized a qualitative survey with seven respondents, the analysis showed that the chosen approaches in the organization have been applied, except for the quality control circles. The kaizen strategy has been narrowed down...

Thesis (Ph. D.)--University of Hong Kong, 1999. / Includes bibliographical references.

Este trabalho tem como objetivo verificar se a adoção dos conceitos do BSC (Balanced Scorecard) na avaliação da gestão das unidades de negócio da Caixa Econômica Federal está contribuindo para que ocorra o alinhamento do pensamento estratégico nos diversos níveis gerenciais da organização. Com tal finalidade, foi realizada uma pesquisa junto a três grupos de profissionais com atuação na gestão das unidades de negócio da empresa na região da Superintendência Regional da Serra Gaúcha. Este trabalho apresenta o resultado da pesquisa que desenvolveu o instrumento de coleta de dados, seguindo o método de escalas multiitens. A escala foi construída a partir da realidade da organização selecionada como campo de estudo e, para tanto, fundamentou-se nos sete desafios estratégicos para o período 2005-2015. Após a revisão de literatura, a aplicação da pesquisa e a análise dos dados discutiram-se o alinhamento estratégico a partir da adoção do BSC, bem como a sua influência nos resultados da Caixa Econômica Federal. Verificou-se que, sob todos os aspectos analisados, a adoção do BSC está contribuindo para que ocorra o alinhamento do pensamento estratégico dos gestores da Caixa Econômica Federal que atuam em níveis hierárquicos e funcionais diferentes dentro da organização. Além disso, constatou-se que o resultado líquido da empresa estudada evolui acima da média dos seus maiores concorrentes. / Submitted by Marcelo Teixeira (mvteixeira@ucs.br) on 2014-05-19T18:02:14Z No. of bitstreams: 1 Dissertacao Edson Luiz Flores.pdf: 2534910 bytes, checksum: c96a1a39ab8877a4baa4c8daf56da3c1 (MD5) / Made available in DSpace on 2014-05-19T18:02:14Z (GMT). No. of bitstreams: 1 Dissertacao Edson Luiz Flores.pdf: 2534910 bytes, checksum: c96a1a39ab8877a4baa4c8daf56da3c1 (MD5) / This work has as its objective to verify if the adoption of the concepts of BSC (Balanced Scorecard) in the management evaluation of the business units of Caixa Econômica Federal is contributing to standardize the strategic thought in the several management levels of the organization. With such purpose, a research was carried out with three groups of professionals that act in the administration of the business units of the company, in the Superintendency Area of Serra Gaucha. The current work presents the research result that developed an instrument of data collection following the method of scales multiitens. The scale was built starting from the reality of the organization selected as study field and it was based in the seven strategic challenges for the period 2005-2015. After the literature revision, the application of the research and the data, the strategic standardization starting from the adoption of BSC is discussed, as well as its influence in the results of Caixa Econômica Federal. It was checked that, under all analyzed aspects, the adoption of BSC is contributing for the alignment of the bank strategic thought of the managers` of Caixa Econômica Federal that act in different hierarchical and functional levels inside the organization. Besides, it was checked that the net income of the studied company grows above the average of its largest competitors.

In summary of literature is definition of concept like quality, her history, and the management of quality and the cost of quality. The theses defines the concern of Bosch, production plant of Robert Bosch of České Budějovice, company history and secondly strategy and politics of quality system and the point and a results of quality system on assembly line DA {--} Daimler, on which are producing in-tank cars pumping devise. It is defined monitored product {--} the in-tank pumping device, the management of quality in the procedure of production and in all processes on workstations and than their specific quality control. Every single error in production process is analysed and results interpreted and a precaution is taken.

Este trabalho tem como objetivo verificar se a adoção dos conceitos do BSC (Balanced Scorecard) na avaliação da gestão das unidades de negócio da Caixa Econômica Federal está contribuindo para que ocorra o alinhamento do pensamento estratégico nos diversos níveis gerenciais da organização. Com tal finalidade, foi realizada uma pesquisa junto a três grupos de profissionais com atuação na gestão das unidades de negócio da empresa na região da Superintendência Regional da Serra Gaúcha. Este trabalho apresenta o resultado da pesquisa que desenvolveu o instrumento de coleta de dados, seguindo o método de escalas multiitens. A escala foi construída a partir da realidade da organização selecionada como campo de estudo e, para tanto, fundamentou-se nos sete desafios estratégicos para o período 2005-2015. Após a revisão de literatura, a aplicação da pesquisa e a análise dos dados discutiram-se o alinhamento estratégico a partir da adoção do BSC, bem como a sua influência nos resultados da Caixa Econômica Federal. Verificou-se que, sob todos os aspectos analisados, a adoção do BSC está contribuindo para que ocorra o alinhamento do pensamento estratégico dos gestores da Caixa Econômica Federal que atuam em níveis hierárquicos e funcionais diferentes dentro da organização. Além disso, constatou-se que o resultado líquido da empresa estudada evolui acima da média dos seus maiores concorrentes. / This work has as its objective to verify if the adoption of the concepts of BSC (Balanced Scorecard) in the management evaluation of the business units of Caixa Econômica Federal is contributing to standardize the strategic thought in the several management levels of the organization. With such purpose, a research was carried out with three groups of professionals that act in the administration of the business units of the company, in the Superintendency Area of Serra Gaucha. The current work presents the research result that developed an instrument of data collection following the method of scales multiitens. The scale was built starting from the reality of the organization selected as study field and it was based in the seven strategic challenges for the period 2005-2015. After the literature revision, the application of the research and the data, the strategic standardization starting from the adoption of BSC is discussed, as well as its influence in the results of Caixa Econômica Federal. It was checked that, under all analyzed aspects, the adoption of BSC is contributing for the alignment of the bank strategic thought of the managers` of Caixa Econômica Federal that act in different hierarchical and functional levels inside the organization. Besides, it was checked that the net income of the studied company grows above the average of its largest competitors.

This thesis deals with the topic of school authorities support of schools and educational facilities quality management. The thesis describes roles and responsibilities of headmasters and school authorities, and their mutual relationship. It summarizes the findings concerning school management, education quality, and highlights the importance of education, including the support headmasters receive from the municipality. Questionnaires, structured interviews, document analysis and observation were used to describe the state of the support by school authorities and the satisfaction of the headmasters with the support provided. The dependence of the support scope on the type of municipality, the type and size of the school or education facility, the term of office, and gender was also tracked. Despite the fact that certain tendencies and partial matches were perceived, it was stated that providing and receiving support is considerably individual. The thesis can be used as a basis for further research with the aim of designing better support mechanisms in order to improve the quality of work of headmasters and school authorities. It could help them realize their possibilities and needs, as well as better understanding their own roles.