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Current issues related to government debt financing
Kuneš, Jakub ; Tuláček, Michal (advisor) ; Vybíral, Roman (referee)
The topic of the thesis are issues related to the government debt financing. Nowadays, the issue of the state debt is becoming more and more topical, especially as a result of the hundreds of billions of Czech budget deficits. Moreover, it is an area that affects directly or indirectly every person in the Czechia. It is therefore desirable to address the subject thoroughly, because it is an issue that has a multi-generational dimension and the consequences of today's budget negotiations may cause very unpleasant consequences for future generations. Although the level of Czech debt is relatively low compared with the countries of the European Union, in the fourth quarter of 2022, the Czech Republic became, by a wide margin, the fastest-debting country in the European Union. The thesis is divided into three parts.The first part introduces the reader to the issues and describes the key mechanisms of the functioning of the state budget.It describes what the national debt is, what its causes are and why the national debt has been growing steadily by orders of magnitude higher in recent years than it has been in the past decade. Mandatory and quasi-mandatory expenditures are identified as a major problem for public finances in the Czechia and is given special attention, including a model example that highlights...
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Dopady ekonomické krize na míru nezaměstnanosti v okrese Třebíč
Urbanová, Petra
Urbanová, P. Impact of the economic crisis on the unemployment rate in the dis-trict of Třebíč. Bachelor thesis. Brno: Mendel University in Brno, 2016. This bachelor thesis deals with the development of unemployment in the district of Třebíč and in the Czech Republic during the years 2005 and 2015. In the first part there is characterized unemployment, types of unemployment and problems related with it. It also deals with economic crisis and state budget in relation with unemployment. Next part of the work characterizes district of Třebíč, describes and analyses development of unemployment in the district of Třebíč and in the Czech Republic and predicts development of it for the following period. In the final part there is compared development of unemployment of these two sites.
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Consequences of traffic accidents - economic view
BROMOVÁ, Michaela
The main goal of the diploma thesis is the analysis of traffic accidents from an economic point of view. The first part deals with the theoretical basis of traffic accidents followed by an examination of the traffic accidents causes, the most common sources of traffic accidents and the definition of traffic externalities. The theoretical part also provides an overview of the issues addressed and the methods for calculating negative externalities from traffic accidents. The theoretical part of the work continues with the practical part in which the analysisis of accident rate from 2020 till 2021 is already included. Within this work, negative externalities were calculated according to the updated methodology for the period 2009-2021. The detailed procedure is presented at the sample year 2020. The partial goal of the diploma thesis was to propose measures from the obtained data that should help to improve the current situation. In the end, all the results of the work are summarized and the proposed measures are evaluated.
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Transport in České Budějovice with a Focus on Financing Urban Mass Transportation
KOUDELKOVÁ, Eva
The thesis explores the theme of financing urban mass transportation in České Budějovice. The main goal is an appraisal of financing resources for public mass transportation in České Budějovice. To appraisal is used effectiveness. To calculate effectiveness is used the Malquist Index. The Malquist index was created by Swedish economist Sten Malquist. The main sources of information are publicly available sources. In particular, it is the specialised literature and annual report of the transport companies from 2015 to 2019. The work should serve as a possible manual for the transport company to streamline the finance spent on urban mass transportation in České Budějovice.
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Comparison of sport financing system from public budgets in Czechia in the years 2019 and 2021
Hulec, Lukáš ; Šíma, Jan (advisor) ; Opelík, Daniel (referee)
Title: Comparison of sport financing system from public budgets in Czechia in the years 2019 and 2021 Objectives: The main objective of the thesis is to compare the systems of financing sports from public budgets in the Czechia for the years 2019 and 2021 and to obtain the views of subsidy recipients on the current system. Methods: There are qualitative methods of data collection used in the thesis. First of them is a comparative analysis carried out in four areas. Legislative documents, methodology of applications, methodology of subsidy allocation and distribution of subsidies. The second method used is questioning. The chosen type of this method is a semi-structured interview. The respondents are two representatives of sports associations and four representatives of sports clubs. Results: The comparative analysis together with the conducted semi-structured interviews identify pros and cons of the sport financing systems in both years 2019 and 2021. The 2019 system has higher quality in the methodology of applications area, because applying was easier for sports organisations that year. However, the 2021 year is better in the legislative documents area thanks to the amendment to the Act on the Support of Sport. Furthermore, in the methodology of subsidy allocation area thanks to the automatic...
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Legal regulation of auditing of the Supreme Audit Office
Kyral, Roman ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Právní úprava kontroly Nejvyššího kontrolního úřadu Abstrakt Tato diplomová práce pojednává o právní úpravě kontroly Nejvyššího kontrolního úřadu České republiky. Součástí práce je také stručný popis historického vývoje kontrolních institucí na území České republiky, mezinárodní rozměr kontroly ve veřejné správě. Postavení Nejvyššího kontrolního úřadu a úprava jím prováděné kontroly je upravena zejména v Ústavě České republiky v její páté hlavě v článku 97. Podrobnější úprava je pak zakotvena v zákoně č. 166/1993 Sb. o Nejvyšším kontrolním úřadu. Nejvyšší kontrolní úřad je nezávislý orgán vykonávající kontrolu hospodaření se státním majetkem a kontrolu plnění státního rozpočtu. Organizační struktura Úřadu je tvořena prezidentem, viceprezidentem a členy Úřadu, kteří dohromady tvoří Kolegium Úřadu. Dále pak kárná komora, senáty Úřadu a kontroloři. Nejvyšší kontrolní úřad je navenek řízen jeho prezidentem, který současně předseda kolegiu Úřadu. Vzhledem k tomu, že Nejvyšší kontrolní úřad je koncipován jako úřad kolegiální, je kolegium Úřadu stěžejním orgánem, který schvaluje mimo jiné plán kontrolní činnosti Úřadu, zpracované kontrolní závěry, ze kterých vycházejí stanoviska ke státnímu závěrečnému účtu, výroční zprávu Úřadu a kárný řád. Faktickou kontrolu hospodaření se státním majetkem a plnění státního...
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Financing primary and secondary schools in the Czech Republic
Zeithamová, Markéta ; Tichá, Milena (advisor) ; Dvořáková, Michaela (referee)
The theme of this thesis is the financing of the elementary and the secondary schools in the Czech Republic. I introduce the process of the educational system's financing as an integrated unit, that is consists of revenue and expenditure. This process is determinated not only by the educational system in the Czech Republic, but also by the public service and the local administrative, that managed schools and the other educational organizations. I focused on the development of the financing of schools in years 2001 - 2009, with the help of graphes, to show and describe also the today's face of the whole process. I use the international comparison. In the end of this thesis I mentioned the basic problems of this financing.
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Electronic Evidence of Sales
Posoldová, Kateřina ; Bohůnová, Lucie (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on issues related to electronic evidence of sales in the Czech Republic. The first part defines the basic concepts, theoretical background and the very essence of this system. The analytical part is devoted to the pros and cons of EET in the Czech Republic, followed by a presentation of sales registration systems in selected EU countries. The thesis also includes the author's own evaluation.
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Chování spotřebitelů na trhu s alkoholickými nápoji a tabákem a důsledky jejich spotřeby na státní rozpočet
Vlková, Radka
Diploma thesis deals with consumer behaviour on alcohol beverages and tobacco products market. Literature review contains opinions of authors on consumer behaviour and instruments of government policy used for reduction of alcohol and tobacco consumption. Within own work analysis of secondary data related to consumption of alcohol beverages and tobacco is performed, moreover state incomes and expenditures related to alcohol and tobacco consumption are calculated. Based on comparison of state incomes and expenditures are subsenquently formulated drafts of recommendations leading to consumption reduction.
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Vliv stárnutí populace na velikost deficitu státního rozpočtu České republiky
Kotek, Jan
Kotek, J. Influence of population ageing on the state budget deficit of the Czech Re-public. Bachelor thesis. Brno: Mendel University in Brno, 2017. Bachelor thesis is focused on the influence of population ageing on the state budget deficit of the Czech Republic. The aim of the bachelor thesis is to demonstrate the impact of the demographic development of the Czech Republic on the changes of the state budget deficit. Bachelor thesis is divided into three parts. The first part is theoretical. In the theoretical part is defined state budget, its functions, and the structure. The first part also includes explanation of demography. In the second practical part by regression model is demonstrated dependence between demo-graphic changes of the population and the size of the state budget deficit in the Czech Republic for the period 2000-2015. The last, final part, is focused on forecast of the future development of the examined phenomenon and its possible affecting.
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