|
|
Economic analysis of a specific non-profit organization
Volek, Petr ; Čermák, Jiří (advisor) ; Řezbová, Helena (referee)
The main subject of this thesis is the economic analysis of a specific non-profit organization. Firstly, the thesis aims to analyze the management of a specific NGO and evaluate the results of individual indicators. The second objective of the study is to leverage the findings of the analysis and to propose recommendations how to improve the management of the NGO. The thesis is structured in two parts; theoretical and analytical. The theoretical part defines the nonprofit sector as part of the national economy, NGOs, their history and their funding. Furthermore,this section outlines different concepts of financial analysis. The analytical section applies principles of horizontal and vertical analysis and utilizes the calculation of indicators to evaluate the organization Letní dům, z.ú. in the period 2008 till 2014. The conclusion discussesthe results of the analysis and provides recommendations and suggestions for the improvement of the economic situation of the NGO.
|
|
|
Outsourcované (externí) evaluace veřejných výdajových programů
Volek, Petr
The dissertation thesis deals with evaluation of non-investment public expenditure programs. The main aim of the thesis is to draw a set of relevant recommendations for proper construc-tion of public tender specifications, which are used to tender external evaluations. The author performed a research with the usage of empirical and statistical methods on a sample of tender documentations and evaluation reports, which were carried out for ESF operational programs 2004--6 and 2007--13 in the Czech Republic. Author also used a case study of an evaluation performed on Objective 3 Single Programming Document (Prague), co-financed by the ESF in the period 2004--6. In addition to the main objective stated above, the thesis includes data on real public tender documentations and evaluation reports. The output is represented by data on estimated prices of external evaluation, tender documentation contents and also on methods and techniques, which were used in the evaluations examined. Such set of empirical data has been scarcely found in recent studies, which adds to usability of this thesis for expert audience. External evaluation is an expert project financed with public resources, carried out through public procurement. Based on the model process of such evaluation, the author searches for preconditions of realizing an efficient external evaluation. Efficiency and its factors then become main subject of research. As a key factor of performing an efficient evaluation through public procurement, the author identifies the tender documentation and its qualities. This thesis contains a research performed on a sample of evaluations of five programs co-financed by the ESF in the Czech Republic. Examined tender documentations contained serious drawbacks, namely incomplete and inexact definitions of expected outputs, missing list of required methods for the evaluation and also missing scale of statistical samples for the research. Quantitative tests also did not prove any dependence of estimated price of the evaluation stated by the tenderers on pre-defined cost-effective factor. The thesis ends with summative conclusions of the drawbacks and, in accordance with research findings, brings a set of methodical recommendations for proper construction of public tender specifications of an evaluation, which may lead to increase in efficiency of tendering external evaluations.
|
guest ::
