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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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Financing of a Primary School as a Contributory Organization
JAKUBCOVÁ, Barbora
The goal of this bachelor thesis is to analye the financial sources of the selected contributory organization, to evaluate the current situation of the school and to suggest possible improvements.The thesis starts with literary research, to clarify basic concepts and processes, which are related to financing non-profit organisations. Then the selected contributory organization, the primary school Chrášťany, is introduced. In the next part the incomes and expenses of the organization from the years 2014-2018 are analysed in detail. The bachelor thesis is mainly focused on the analysis of the financial sources, so the individual incomes of the organization are analysed in detail. The incomes were assessed according to their providers as well as the share of the individual incomes in the relation to the whole. The main activity as well as the complementary activity was described and evaluated. Individual expenses of the school's budget and their share in the total expenditure were also analysed. Subsequently, the outcomes of the management of the chosen contributory organization from the individual years were evaluated and the cause of those outcomes was analysed. Lastly, the SWOT analysis, which evaluates strenghts and weaknesses at the same time mentions opportunities and threats, was used to evaluate the current situation of the school.Improvements of the current situation and their closer specifications are suggested in the discussion.
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