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The analysis of the state budget of the Czechoslovak Republic between the years 1919 and 1936
Gajdošová, Eva ; Maaytová, Alena (advisor) ; Daněk, Tomáš (referee)
This bachelor thesis deals with state budgets of the interwar Czechoslovak Republic between the years 1919 and 1936. The preamble presents historical and economic context. The second part analyses the budgetary process and presents the most important ideas of the then economists associated with the state budget. Great attention is additionally paid to spendings and revenues of the state budget. The third part contains an analysis of the revenues and spendings of the budget in the specific years 1919, 1920, 1923, 1928, 1933 and 1936. These years were chosen with regard to the economic cycle of the Czechoslovak Republic. This thesis uses available information about national income to create ratios and their annual comparison.
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Scientific monitoring of geomechanical stability and seismic load of national cultural monument Jeroným Mine, Karlovy Vary Region
Žůrek, P. ; Kořínek, R. ; Michalčík, P. ; Daněk, T. ; Hudeček, V. ; Kaláb, Zdeněk ; Knejzlík, Jaromír ; Kukutsch, Radovan ; Lednická, Markéta
The research report presents the results of the seismic load of mining work through station JER1, description of the experimental measurements and seismological report briefly on the results of continuous measurement of selected parameters using distributed measurement systems, presents the results of monitoring of geological and geomechanical monitoring.
Fulltext: content.csg -  DOC
Plný tet: UGN_0391085 - DOC
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Transparency of municipal budgets
Bastlová, Irena ; Sedmihradská, Lucie (advisor) ; Daněk, Tomáš (referee)
The municipal budget is a very important document providing the public information on the management of the municipality. This thesis deals with the analysis of the transparency of municipal budgets. The aim is to analyse and compare the transparency of the budget documents in twenty selected cities. On the basis of the created questionnaire is evaluated by the accessibility and clarity of the budget documentation published on the websites of municipalities. In addition, the thesis contains recommendations that can contribute to the publication of the budget documents in the form accessible to the citizen without a specific accounting or economic knowledge. It was recommended, in particular, to describe in detail the individual budget items, to supplement the budgetary documents on the summary tables and charts, and attach the summary and comments to budget documents.
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Czech national fund for granting and supporting cinematography - analysis of donating
Jirásek, Martin ; Slintáková, Barbora (advisor) ; Daněk, Tomáš (referee)
The goal of my bachelor thesis is to analyse Czech national fund granting and supporting of cinematography. It supports film projects - creation, production, distribution, promotion and technological modernization. The main section is an analysis of subsidized films. The aim is to analyze the subsidies allocated to individual movies from 2002 - 2011. The work offers arguments in favor of public support for cinema economic and cultural sites. It also deals with the management, economy and structure of the Fund.
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Efficiency evaluation of investment incentives in film industry in Czech republic
Boroš, Marek ; Slintáková, Barbora (advisor) ; Daněk, Tomáš (referee)
The goal of my bachelor's thesis is the evaluation of efficiency of investment incentives in the czech film industry. I am presenting description of mechanisms and sources of financing for audiovisual productions, mostly from public sources. The main part of this thesis focuses on the process and efficiency of the "Film Industry Support Programme" which was launched in 2010. This programme was mainly launched because of significant decay of abroad film productions which were shooting in Czech republic and also this programme is handy financing tool for both czech and abroad productions. Furthermore I am presenting a cost - benefit analysis combined with tax - estimating methods to calculate the approximate financial benefits flowing back as public earnings. This analysis is being applied on a tangible pre-budget of an audio-visual project that was supposed to be produced in czech republic and would probably gain a legal right to acquire the programmes incentive.
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Budgets of Chosen Regions During Years 2003 and 2010
Hanzal, Jaroslav ; Maaytová, Alena (advisor) ; Daněk, Tomáš (referee)
This thesis deals with budgets of regions and their connections to regional indicators. In the first part of the thesis there is described the fiscal federalism, fiscal decentralisation and general discussion about regions, their origin, funding and more. In the second part there are described chosen regions, which were used in the analysis. The main part of this thesis concerns the analysis of the relation between regional budget and chosen regional indicators by the usage of method of correlation coefficient.
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The use of maps to depict real estate tax coefficient
Eretová, Veronika ; Sedmihradská, Lucie (advisor) ; Daněk, Tomáš (referee)
The thesis "The use of maps to depict real estate tax coefficient" deals with maps as an alternative instrument of depicting data and information. Its objective is to demonstrate maps as a possible and appropriate tool to present information on management of municipalities. At first, the thesis is focused on creation of maps and their advantages of the depiction of information. The second part of the thesis deals with the importance of decentralization of government and the sense of municipalities. The thesis also debates income of municipalities, especially the real estate tax and its local coefficient, which is an important component of financial independence of municipalities. The thesis also examines the influence of depicting information in maps on the transparency of public finance. Finally, the use of maps is presented on two examples -- depiction of municipalities applying local real estate tax coefficient and testing the theory of yard stick competition by depicting information of neighbouring municipalities applying local real estate tax coefficient.
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Property tax in The Czech Republic and Italy
Borovička, Tomáš ; Sedmihradská, Lucie (advisor) ; Daněk, Tomáš (referee)
The subject of this thesis is to compare two specific methods of the determination of the tax base; the "specific" method and the "ad valorem" method. Generally, the specific method uses the acrage of a real estate for the determination of the tax base. On the other hand the ad valorem method uses the market value of the real estate for the determination of the tax base. Using various sources I have analyzed the tax systems in two countries using the above mentioned methods: the Czech Republic representing the specific method and Italy representing the "ad valorem" method. The thesis is focused on the differences between the two taxation methods thereof. It demonstrates the differences by the practical application of the methods to the taxation of two real estates in each country.
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Impact of legislative changes on income of small municipalities
Puchýřová, Helena ; Sedmihradská, Lucie (advisor) ; Daněk, Tomáš (referee)
The objective of the thesis is the analysis of legislative changes which influence income of the municipalities from shared taxes and Real-Estate tax. The Act on Budgetary Allocation of Taxes and the Real-Estate Tax Act, valid until the end of 2007, are analysed in the theoretical part of the thesis. The thesis also includes the amendments thereof, valid as of January 1st 2008, January 1st 2009 and January 1st 2010 and their objectives. The practical part of the thesis includes the analysis of the impact of the amendments of the said acts on tax revenues and also the analysis of to what extent have been the objectives of the amendments met. The final part of the thesis summarises the most important findings and evaluates dialogues with representatives of the municipalities. The analysis of legislative changes indicates important rise in the shared tax income from 2008, specifically in municipalities with high density and gradual rise in the real-estate tax income in all municipalities.
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