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Financing of a Contributory Organizatin:The Case Study
KAŠPAROVÁ, Lenka
Contributory organizations have specific ways of financing; that is from public funds and public budgets. The most common way of how a contributory organization can be financed is by means of transfers. However, contributory organizations are searching for other, more self-sufficient, ways of how to finance their main activity. The main goal is to identify and to analyze financial resources of a chosen contributory organization. The thesis strives to answer the question whether the financial resources are sufficient enough to cover the implemented expenditure. Since one way of financing is from public funds, it is important that all the economic activities stay transparent and efficient. In this area, the focus is mainly to observe basic principles of financing represented by means of budgets and rules of economic activities. The contributory organization is advised on how to better handle the budgets and how to make a more efficient use of medium-term prospects in its economic activities. In a contributory organization, transfers represent the main means of financing; that is why their accounting procedures are being observed. There is no uniform methodology defined when talking about transfers. It is mainly a question of accrual accounting, accepting the transfers from foreign funds, and the financial claim arising from the transfer. A methodology of accounting is proposed to the contributory organization for certain transfers in a way that it is in a full compliance with accounting standards. In the last part of the thesis, the financial situation of the contributory organization is evaluated using modified indicators of a financial analysis for municipal entities in which the specifics of contributory organizations are taken into account.
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Non-profit organizations and their position in the Czech formal and informal Education
Dvořák, David ; Lorenzová, Jitka (advisor) ; Vincejová, Eva (referee)
Topic of the diploma thesis is the position of nonprofit and contributory organizations in czech formal and informal education. The theoretical part describes the position of nonprofit organizations in formal and informal education. Attention is paid to definition of the terms non-profit and contributory organization, the concepts of formal and informal education and the laws regulating the action of non-profit and contributory organizations in the field of education in the Czech Republic. In the practical part, the qualitative survey is realized, focused on the position of nonprofit and contributory organizations in the field of formal and informal education from the perspective of their directors. The research based of semi- structured interviews with directors of the nonprofit organizations finds what positive an negative effects influences activities of the stated organizations in formal and informal education and how is the cooperation with state authorities. Among the most important findings is, that the nonprofit sector is fully established in both formal and informal education in the Czech Republic, the availibility of grants is good, although the administrative burden is very high. Another important finding is, that the directors are mostly satisfied with the state of nonprofit sector in...
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Consolidated view of the indebtedness of regions in the Czech Republic
MAŇHALOVÁ, Michaela
The aim of the thesis is to assess the state and development of indebtedness of territorial self-governing units in the Czech Republic with regard to the sustainability of public finances. The first part of this work is focused on the definition of basic terms related to this issue. The methodology contains the methods and procedures that will be used in the results section. In the result section was calculated the annual growth rate of debt of regions, the ratio of debt to average revenues or debt per capita The result section is divided into 3 parts. The first part deals with the development of debt of the regions of the Czech Republic, including contributory organizations established by them in the years 2003 - 2017. The debt of all regions of the Czech Republic is assessed together, which gives an overall view of the state and dynamics of the debt. The second part analyzes the debt of individual regions in the Czech Republic. The monitored period is 2010 - 2017. In the last part, debt consolidation occurs. Consolidated debt consists of the debt of individual regions of the Czech Republic and the debt of contributory organizations that establish the regions, as well as the debts of commercial corporations that the regions set up. Consolidated debt is assessed for 2013-2017.
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