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Multi-source funding of nonprofit organizations, the impact on the financial statements
Jára, Václav ; Zouhar, Tomáš (advisor) ; Ištvánfyová, Jana (referee)
The thesis deals with the structure of Czech tertiary sector and its financing methods. It defines a nonprofit organization, introduces various types of organization, particularly in non-governmental sector, characterizes their properties and describes the legal framework within which they are established, and cease to exist operate. It deals with the issue of multi-source funding of nonprofit organizations with an emphasis on financing the operation of foundations. It provides important information about the Via Foundation, its activities, administration, and assets management. It analyzes the Via Foundation revenue to cover costs associated with administration of the foundation in terms of their origin and destination.
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NGO Performance Measurement
Stránský, Jakub ; Fibírová, Jana (advisor) ; Král, Bohumil (referee) ; Dohnalová, Marie (referee)
Dissertation thesis aims to analyse prerequisites for performance measurement and to classify, define and evaluate techniques of performance measurement. It discusses information potential of financial reporting for NGO performance evaluation and conducts a survey on current situation in foundation transparency and performance measurement. Solutions to most important problems are suggested.
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A Foundation's Assets and other Property of the Foundation
Šťastný, Jaromír ; Nový, Jan (advisor) ; Kalousová, Pavlína (referee)
The thesis is focused on the problem of endowment and its importance to the Foundation. The thesis examines the endowment as one of the essential characteristics of the Foundation of Law and Economics. Legal perspective focuses on legislative action endowment today, and the previous legislation. Investigates conditions for increasing the endowment, the possibility of using the endowment to create the Foundation ond proceeds to establish the conditions for the foundation. The thesis describes the procedure for increasing the endowment. The economic part is evaluated by a set of economi indicators that were identified from the results of operations of the Foundation. The resulting set of economic indicators is processed into graphs. Individual graphs show the specific economic indicators examined in relation to a set of foundations surveyed. The results are used to process the graphical analysis of the relationship of main economic indicators, the comparison can be concluded about the importance of the endowment for the comparison subjects.
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Accounting and Auditing of non-profit organizations in specific conditions of Foundation Charta 77
Toušková, Lucie ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
Nonprofit organization - the organization that is becoming increasingly important not only in the eyes of the public. However, it has its indispensable role in the economy of each country. The specifics of nonprofit organizations can be found in accounting, auditing, finance, taxation and many other areas. The thesis is mainly focused on the foundation, because they have a special status among the non-profit organizations. The practical part is devoted to the Foundation Charta 77 and the analysis of its balance sheet, income statement and projects.
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Analysis of Gift-giving in Czech Society after 1989
Duchoslavová, Romana ; Doležalová, Antonie (advisor) ; Hrdinová, Ivana (referee)
The objective of this theses is to explore the development of gift-giving in Czech Republic after the velvet revolution in 1989. First part of the theses deals with the theoretical basis of altruism and philanthropy. The gift-giving explored in the theses is viewed as a specific case when the beneficient does not know the beneficiary. This specific case is then discussed with the theoretical aspect of altruism and philanthropy. Further on the civil society and its connection to the gift-giving is observed and the role of the foundations in czech society reflected. The analysis of the gift-giving is provided in the second part of the theses, based on the financial history of four czech foundations. A clear cut trend is not obvious, thus some other aspects coming out of the analysis are accented.
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The Spiritual Administration of Provostship in Jindřichův Hradec between 1840 - 1918
ŠIMKOVÁ, Lucie
The work deals with the spiritual administration of provostship in Jindřichův Hradec in the years 1840 - 1918. It briefly describes the history of the city Jindřichův Hradec, the origin of provostship and the church administration until 1840. It is followed by an insight into the context of church history at that time. The most extensive part of the thesis consists of chronologically ordered curricula vitae of incumbent provosts between the years 1840 - 1918. The aim is to show and describe the church administration and life of parish community in Jindřichův Hradec. The view of leading figures of provosts demonstrates the importance of the office, important events and the general profile of administrators of the parish. It is confirmed that the importance of Jindřichův Hradec provosts surpassed by far the status of the mere administrators of common parishes.
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Annual report of non-profit organization - accounts of foundation
Mikeš, Martin ; Zouhar, Tomáš (advisor)
Foundation is a type of nonprofit organization which is established for aiming the general welfare. This thesis introduces the legal form of foundations and specifications of their accounting. Principal aim is to show composition of an annual report and a general purpose of its creation and publication. On two examples is shown differences in management of foundations, diversity of financial resources and statements.
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The financing and accounting of voluntary nonprofit organization in the organization Nadace Mezinárodní potřeby
Ptáčková, Kateřina ; Takáčová, Hana (advisor)
This thesis deal with the concept of voluntary nonprofit organizations, especially foundantions. It describes the role and the function these organization in national economy. The thesis defines the finance management, the legal form of the accounting and the funding of foundantions. In the second part of the thesis there are applied the procured finding in the real-life situations. The existing organization, Nadace MEZINÁRODNÍ POTŘEBY, is introduced. One part of the revenue is mentioned as "Nadační investiční fond". The biggest attention is paid the analysis of finance management of charity.
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Financing and development of an open club for children and young people in the year 2009
Kirchnerová, Eliška ; Sedláková, Jaroslava (advisor) ; Novotná, Eva (referee)
This thesis concerns financing and development of the non-profit organization Jahoda. This organization was created as a civil association and it's main purpose is to help and protect by the social exclusion threatened children and young people. The first part of this thesis, called as a theoretical part, is formed by an analysis of specialized literature and related resources and findings. The second part of the thesis, called as a practical part, is focused on the analysis of non-profit organization's past financing and development. This chapter is devided into two periods (1999 -- 2003 and 2004 -- 2008). The special chapter is formed by an analysis of organization's fund-raising in the year 2009. The main purpose of all analyses is to research organizations's previous funding (e. g. finances from the public budget, philantropy of the companies, individual donators, foundation's allowances). This information is considered to be a backgroud for indicating some of foresighted changes and occasions in the future. The final part of the thesis is formed by the current fund-raising activities which are related to the particular projects. Some of actual project's application forms are described in this part of the thesis and completed applications forms are enclosed to the thesis.
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