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The aim of the master thesis is to analyze the accountancy of the selected business entity in order to evaluate the risk of accounting errors and frauds in individual accounting areas and to determine the possible impact on financial statements. Head Sport s. r. o. is a chosen company for this master thesis and this company is based in České Budějovice. The analysis is based on real data and knowledge of the entity. The financial statements according to Czech Accountancy Standards will be analysed for 7 accounting periods (2011-2017). At the same time, the model will be applied to the consolidated and individual financial statements (2010-2014) of the parent company Head N.V. based in the Netherlands. The most significant and most problematic areas are leasing, receivables from controlled and managed entities, payables to controlled and managed persons and the area of sales which relates to leasing. At the same time, the very limited reporting capacity of financial statements according to Czech Accountancy Standards has been confirmed for users of these data.

This diploma work analyses technology documentation, material manipulation, machines and manipulation devices in its first part. Aim of this analyse is detection present entire lacks of manipulation state. Diploma work suggests options of solution to determinate entire lacks of manipulation in its second part and elaboration of chosen option.

The process analysis provides a good way for identification (stock-taking) of the weak points in the firms in these days, when the waste is restricted, continual improvement is required and the crisis is one of the most frequent word in use. If such point was already found it is necessary to apply efficient remedial measure to provide against financial or information leakage. This master’s thesis is about Materials handling risk analysis.

This master’s thesis deals about equipment for manipulation with passenger car. It represents a summary of present equipment and engineering design of such devices. The purpose of this thesis is to make more efficient work with passenger cars for the ÚADI needs.

The topic of this diploma thesis was chosen by Valeo Compressor Europe Company. The aim is to propose an automation of the production line for grinding of a compressor part. The part is internally termed “Cylinder,” and it is an integral part of a new type of a rotational compressor for air-conditioning units of automobiles. The diploma thesis includes a complete proposal for the automation of workplace. The current state, the proposal of the concept, technical specification of the project, and the choice of a suitable supplier and economical assessment are included. The data were provided by Valeo Compressor Europe Company.

The main objective of this work is to design and calculation of handling means for transporting the Bell helicopter between landing area and the storage place. The first part is a literature search with a general overview of producers who are preoccupied with producing the same or similar equipment. Below is an analysis of the applicable mechanisms for handling the helicopter in terms of structure and a summary of some manufacturers. In the second part the design, calculations, technical and design documentation.

The diploma thesis describes the topic of manipulation in connection with education. Theoretical part analyzes the concept and related essential phenomena and approaches the links between manipulation and education. Mainly, it draws from pedagogical literature, in its social and philosophical context. Qualitative research is based on interviews with primary school teachers. The aim of the survey was to bring closer how educators perceive manipulation in the school environment based on their experience. The results show that manipulation itself manifests, with a few exceptions, as normal part of the educational process. Teachers manipulate pupils directly during teaching. Some of them consider it present at the moment when they apply coercion to pupils, others as more hidden procedures. They perceive manipulation mainly as harmful, which is why some teachers try to avoid it. At the same time, it is partly viewed as a necessary part of normal teaching. Therefore,the phenomenon of manipulation appears to be variously understood. The unifying sign of manipulation is the perception of its realization from a position of power. It is mainly used with the aim of facilitating the education process. KEYWORDS Manipulation, enforcement, objectification, intencionality, education

Diploma thesis deals with the manipulation of the photography, especially journalism. To bring the reader into context work starts with the first creation and the history of photography, early examples of manipulation of analog photography and its techniques. The main part focuses on the specifics and characteristics of the digital era in relation to the photographs, handling technology in digital photography and the possibilities of detection. Thesis reflects manipulation of photographs on social networks and the prestigious photographic competitions and the question of objectivity. Considering how it is in the background handling adjustments with confidence in the photo and that picture can be adjusted to detect and effectively to defend against them. Due to the nature of the digital society and a number of factors that the creation and publishing of photographs accompanying the photo we have to think critically and understand its truth value as intersubjective.

This thesis deals with the manipulation of a photograph. The first part is the theoretical framework, which is used in subsequent chapters by analyzing selected examples primarily reflecting concepts such as authenticity, objectivity, truth value or manipulation. Outside the theoretical framework is mentioned in the introductory parts of the historical evolution of analogue photography which flows into the history of digital photography. In the analytical part of the study we work with selected manipulative techniques (arrangements, retouching, photomontage, digital cloning, exchange heads, manipulation accompanying text or photos without referents) which are applied to individual examples using the theoretical framework from the first part. The study answers to our research questions, namely is it still possible to understand photography as an objective and trustworthy visual medium and is it possible to defend against the visual manipulation? The analysis shows that in the context of industrial practices in the photo and their availability has truth value of photographs as its objective quality not by its nature possible, while research and methods in detecting manipulation are crucial, but the amount of video material is still essential defense against manipulation of critical thinking. Key...