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Accounting issues relating to the establishment of a new state organization unit.
RAJNOVÁ, Renata
This thesis was focused on the accountancy of an organizational unit of a state. First, it provides an overall view of the specifics of accountancy, property and financing of the organizational units of a state. Its main aim was to describe the accounting issues relating to the establishment of an accounting unit of a state and based on the discovered facts to propose a solution of the related problems. The issues were illustrated on the establishment of a newly created accounting unit - the General Financial Directorate. To achieve the aim of the thesis, it was essential to discover the way that the accounting unit was established, what preceded the establishment and the way that the establishment affected the accountancy of the new accounting unit. The conclusion proposes measures based on the discovered facts that are to simplify individual activities and increase the efficiency of the current system of processing the accounting sources. The proposed measures concern the improvement of the state of the accounting information system and the information network, simplifying of processing of the selected administration, and the creation of a control bond of the administration of property to accountancy.
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Supreme Audit Office -- the status and organization
Přidalová, Barbora ; Matula, Miloš (advisor) ; Topinka, Lukáš (referee)
This thesis focuses on the status and organization of the Supreme Audit Office (SAO), which carries out the external audit of public administration in the Czech Republic. For easier orientation in the area offers this work in the first part the theoretical foundation of control in public administration. At the beginning of the analysis is presented the historical development of the highest accounting controls in the territory of today's Czech Republic. In three analytic blocks are listed the findings, which were based on research resources, particularly in the area of constitutional, administrative and financial law and on the study of the legislation and professional publications. SAO status as an independent supervisory authority in the Czech legal system is examined in terms of its inclusion in the Constitution and further discussed is the scope SAO and its relation to local government. Linked to this is especially the current proposed change of the Constitution and the Law on the Supreme Audit Office, which is also reflected in the work. This work also introduces the issue of the status of the SAO in the system of public power. The relation of the Supreme Audit Office to other public authorities is partially analysed. Investigated are also the position and competences of authorities within the SAO. In a separate chapter, based on the analysis presented and evaluated, there are the conclusions and suggestions for possible modifications of the law de lege ferenda.
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Privatization of State Property
Fišerová, Anita ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
This bachelor's thesis describes specific method of the privatization of state property, direct transfer of Czech republic property right onto a non-state legal entity, via the particular case. The goal of this thesis is to sum up and clearly define not quite usual issue. In the first part are defined basic terms such as state property, possibilities of the state property transfer etc. The second part introduces the issue of the specific case, housing property trasfer from government department onto a housing co-operative. The third part describes this certain development of privatization.
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