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Guidelines for accepting gifts in czech nonprofit organizations of climate movement
Vondrová, Jana ; Pospíšilová, Tereza (advisor) ; Muhič Dizdarevič, Selma (referee)
The thesis deals with the boundaries for accepting donations in the Czech non-profit organizations of the climate movement. Czech leaders, unlike the European ones, are rather inattentive to the climate crisis. In recent years this is reflected in immergence of new organizations which creates pressure to address this situation. In order for organizations to advance their agenda, they need a network of donors to support them. The aim of this thesis is to understand what values and practices in these organizations regulate the acceptance of gifts, as well as to understand the motivations of their approach in specific situations.
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Fraud Issues Focusing on Fraudulent Financial Reporting
Vondrová, Jana ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
This presented thesis entitled Fraud Issues Focusing on Fraudulent Financial Reporting deals fraudulent accounting in the Czech Republic and the world. The first part aims to introduce the reader to the cornerstone of accounting, specifically basic accounting principles and regulation. An important starting point of this thesis is also an internal control system and an internal directives. These consist of a set of interconnected controls contributing to the protection of entity's property. After that follows a general description of fraudulent conduct with a partition of misappropriation asset handling, corruption and misstatement of financial statements. The last part consists of an analysis of fraudulent behaviour and selected accounting cases. Specifically, these are the frauds of insurance company M. P. a. s. (which continues to work despite these issues), the Tesco scandal with effects on shares and the case of Skanska
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Internal regulations (directives) for public sector entities
Vondrová, Jana ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
This bachelor thesis deals with the themes of internal regulations in the area of accounting in the public sector. The first part looks in detail at clarification of the public sector and cooperation with the private sector. The second part gives an explanation of the analyses of legal regulations of accounting that the public sector entities are obliged to conform. The next part first explains internal regulations generally, then it is with focus on accounting. There are 14 sections which should be a part of internal regulations. It is possible to find the evaluation of questionnaire survey which is completed by primary schools in Prague 4. The questionnaire survey is focused on formation, use and content of internal regulations.
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