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Financing of a Contributory Organizatin:The Case Study
KAŠPAROVÁ, Lenka
Contributory organizations have specific ways of financing; that is from public funds and public budgets. The most common way of how a contributory organization can be financed is by means of transfers. However, contributory organizations are searching for other, more self-sufficient, ways of how to finance their main activity. The main goal is to identify and to analyze financial resources of a chosen contributory organization. The thesis strives to answer the question whether the financial resources are sufficient enough to cover the implemented expenditure. Since one way of financing is from public funds, it is important that all the economic activities stay transparent and efficient. In this area, the focus is mainly to observe basic principles of financing represented by means of budgets and rules of economic activities. The contributory organization is advised on how to better handle the budgets and how to make a more efficient use of medium-term prospects in its economic activities. In a contributory organization, transfers represent the main means of financing; that is why their accounting procedures are being observed. There is no uniform methodology defined when talking about transfers. It is mainly a question of accrual accounting, accepting the transfers from foreign funds, and the financial claim arising from the transfer. A methodology of accounting is proposed to the contributory organization for certain transfers in a way that it is in a full compliance with accounting standards. In the last part of the thesis, the financial situation of the contributory organization is evaluated using modified indicators of a financial analysis for municipal entities in which the specifics of contributory organizations are taken into account.
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Analysis of Intradepartment directives in Terms of an Allowance Organization
KAŠPAROVÁ, Lenka
Intradepartmental directives are an important instrument of all organizations. They edit methods, deadlines, responsibilities and authorizations for every action in the organization. They serve both for internal and external users (employees, a financial control). Organizations often do not assign importance to the directives and record them as a necessary document. In 2010, a reform of public finance accounting took place, which has brought a number of changes. Changes are also reflected in internal directives directly or indirectly. The thesis analyses intradepartmental directives of the selected contributory organization by defined criteria. Directives are then compared with those created before the reform. Over time, it is possible to assess the impact of the reform on selected directives, as the basis of the accounting. However, it often happens that directives are not being updated and correctly compiled. Based on analyses and impact assessments, incorrect directives are updated or supplemented. New directives which have been absenting in the organization so far are proposed. New internal directives are a result from the reform. The organization has new obligations towards the founder and the state. Some changes concern the accounting methodology or the obligation to create certain documents.
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Immovable Thing
Kašparová, Lenka ; Hendrychová, Michaela (advisor) ; Švestka, Jiří (referee)
The aim of this thesis is to provide a summary of contemporary legislation related to the immovable thing and its position in Czech law. The paper involves legal basis of the term "immovable thing" according to the private law (mainly code of civil law) and partially according to the public law (cadastral and building code). The study focuses on crucial legislation and gives summary of interpretation of this term given by case law and legal theory. The thesis highlights contemporary regulation but there are also parts dedicated to previous legislations effective in 20th century and part related to the bill of a new civil law code. The paper also includes a summary of the public registers of immovables provided by state in 20th and 21st century. The thesis presents the topic chronologically. It consists of chapters divided into subchapters and than to parts and subparts. Each chapter focuses on legal regulation and land register effective and used in particular time period. There are crucial eight chapters including introduction and conclusion and other six chapters concerning administration (addendums, list of abbreviations, abstract, resumé and other). The paper gives transparent outline of legal and historical developement of the term "immovable thing" as well as analysis of the serious interpretative...
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Evaluation of Camp Bítov Financial Standing
Kašparová, Lenka ; Pevná, Jana (advisor) ; Regula, Petr (referee)
The aim of this thesis is to assess the financial situation of Camp Bitov Company in the yers from 2005 to 2009, by analyzing the extensive indicators and financial ratios. The theoretical and methodological part explains the individual concepts of financial analysis, describe what sources of information are necessary for it and what are the methods, the two ofthern are applied in the practical part. The introduction to the practical part describes the company, its history, present economic data, as well as the SWOT analysis and Porter's five forces model. Furthermore, there is a financial analysis for the period from 2005 to 2009. When analyzing extensive indicators horizontal analysis of balance sheet is made, income statement, balance sheet, then the vertical analysis. The analysis examines the viability of financial ratios, liquidity, debt levels and the activites of the company.
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Preparation, financial aspects and realization of EU 7th Framework Programme in ICT
Kašparová, Lenka ; Kačín, Radovan (advisor) ; Němec, Vladislav (referee)
This Thesis analyze organizational administrative steps and impact of integration of extensive EU 7th Framework Programme from Research and Development area into current small-medium company environment with foreign capital in local Czech market. Thesis pointing out to one of many ways of project implementation into intradepartmental structure it`s complexity and possible difficulties. The practical part analyses initial phase of the project, concrete deprivation, mistakes taken during implementation phase and than practical financial, administrative, legal and organizational recommendations.
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Administrative Expreses and local charges
Kašparová, Lenka ; Krbová, Jana (advisor) ; Peková, Jitka (referee)
The aim of this bachelor work is to analyze the administrative costs in the selection of local charges in the town of Vranov nad Dyjí. The theoretical-methodological section explains the various terms relating to local charges, their law, the issue of generally binding regulations of local fees and taxes and administrative fees. It also defines the administrative costs and their measurement, and then describes the methodology used in the research of Krbová, Peková and Krbová, Rousek. In the introduction to the practical part the procedure of the analysis of administrative costs is described. There is the characteristic of a small town and the review of the charges levied in the period 2006 -- 2008 with the profit figure. Furtermore, there in the analysis of administrative costs for local charges carried out according to the method chosen. The result is the findings of charge effectivenessy, ie, whether the income of all charges levied by the town exceeds the administrative costs.
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