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The Tax Assignation and Theater
Gerneš, David ; POKORNÝ, Jiří (advisor) ; VÁVROVÁ, Hana (referee)
Bachelor thesis aims based on an analysis support system theaters in the Czech Republic, the analysis of the tax system in the Czech Republic and analysis of tax assignations in the Slovak Republic, to investigate whether for the Czech theater network, this measure was beneficial and whether it would be worth it to deal with its introduction into practice. The thesis also examines the impact of the introduction of the assignation of income tax on Czech public budgets and polls. Within the survey sent to 120 respondents who were asked about their relationship to culture and whether they would be introducing a possibility for assignations and what area non-profit sector would contribute. On the basis of these steps is then designed a system of assignations suitable for Czech Republic.
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Analysis of Resources of the Cultural Institution
Nováková, Marie ; Vávrová, Hana (advisor) ; Boukal, Petr (referee)
This bachelor thesis is focused on analyzing the financial, tangible, intangible and human resources of the cultural institution Museum Kampa -- the Jan and Meda Mládek Foundation for the period 2003 - 2012. The theoretical part is focused on the non-profit organizations' approach and the environment of cultural institutions to which category Museum Kampa -- the Jan and Meda Mládek Foundation belongs. The theoretical part describes the legal status of non-profit organizations in the Czech Republic and focuses on the description of the possible resources of the organization and especially on the acquisition of these resources by them. The theoretical part also deals with methods of analysis of the organization's resources, which are then used in the practical part. The practical part is focused on describing the specific financial, tangible, intangible and human resources of the museum and it is also performed in the horizontal and vertical analysis of resources and summary analysis using models BAMF and KAMF *. The work also compares trends in the field of action and contains recommendations for further development of the organization.
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Introduction to US GAAP for non-governmental not-for-profit sector
Baláčková, Hana ; Poutník, Lukáš (advisor) ; Takáčová, Hana (referee)
The bachelor thesis deals with American accounting standards US GAAP for non-governmental not-for-profit organizations. The first part is focused on characteristics of nongovernmental not-for-profit sector in general and it presents non-governmental not-for-profit organizations in the environment of United States of America. Second part is focused on standards num. 116 Accounting of contributions received and contributions made and num. 117 Financial statements of not-for-profits organizations. Finally, it evaluates benefits of these standards and considers the possibility of their implementation in conditions of the Czech Republic and other countries.
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Marketing Communication of Commercial and Non-profitable Theatres
Taberyová, Terezie ; Riedlbauch, Václav (advisor) ; Černá, Jitka (referee)
Bachelor's thesis titled "Marketing Communication of Commercial and Non-profitable Theatres" investigates the influence of theatrical production in regard to the legal form of the theatre operator and also the influence of its founder on the usage of various marketing tools and techniques. The way how theatres communicate with the public and present their current and future production significantly affects the attendance and the economic results of operators. As the conclusion implies, it is not only the legal form which influences the marketing communication. More importantly, it is the professional knowledge and personnel interest of the marketing team.
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Design of Experiment for Non-Stationary Processes of Production
Jadrná, Monika ; Macák, Tomáš (advisor)
The doctoral thesis is concerned with the services sector and the area of mass production. Particularly, the optimization of the product portfolio of the travel agency and the optimization of production rounds of ammunition.
The theoretical part deals with the current overview of discussed topic. Further, the terminology and methods of the decision-making process are defined to support decision making. The theoretical basis of research focused on the choice of appropriate input variables in the area of services, and on the choice of a particular material option in the production area and appropriate equipment for the production. The theoretical part forms the basis for the practical part of the thesis.
For the doctoral thesis was chosen an enterprise operating in the defined sector. Product portfolio for the services sector is optimised using Fuzzy logic and Fuzzy sets so that the enterprise can maintain its competitiveness in todays highly ambitious market. Product portfolio for manufacture is optimised for achieving desired properties of the product.
The main aim of the thesis is to propose a new methodological approach for the management of selected business processes in their nonstationary time course. The aim of the practical implementation is to verify the functionality of the proposed methodological approach, both in the area of services and in the field of mass production.
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Audit of public benefit corporation
Koblížková, Martina ; Králíček, Vladimír (advisor) ; Nováková, Štěpánka (referee)
The thesis is focused on non-profit organizations auditing, especially on public benefit corporations. Thesis is divided into theoretical and practical part. Theoretical part is dedicated to general definition of non-profit sector and specification of public benefit corporations. This is followed by the definition of auditing and auditing procedures. In the practical part of thesis these auditing procedures are applied to the selected public benefit corporation. The main aim of the thesis is to acquaint the reader with the specifics of auditing in non-profit sector
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Variety of Organizations in a chosen Locality (a sociological study)
Rybová, Kateřina ; Novotná, Eliška (advisor) ; Musil, Martin (referee)
The aim of the Diploma Thesis is to analyze non-profitable organizations according to the organizational characteristics in a chosen locality and to judge this type of organizations regarding their possible common or different characteristics. Some selected non-profitable organizations in the town of Chrudim are the aggregate research. Each organization is analyzed according to its organizational characteristics, these are the instrumentality, formality, structure and culture. The data have been found mainly in publicly accessible databases like the register of public administration and web pages of these organizations. In conclusion I compare the organizational characteristics of each single organization and assess the potential accordance of these characteristics and I also consider some pattern for non-profitable organizations to work and to be structured.
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Management analysis of the state-owned enterprise Forest of the Czech republic and his impact on the private sector
Prášková, Jarmila ; Vokoun, Marek (advisor) ; Šlajs, Jan (referee)
In my thesis I focus on the public ownership of forests with emphasis on state-owned enterprise LCR. The aim is to analyze the forestry-wood sector and determine whether publicly owned enterprises of the sector affect, or specify how. The theoretical part deals with the historical development of forest ownership, political aspects of their property, non-productive functions of forest management. Furthermore you examine the status of forestry in the national economy and analyze financial LCR, s.p. in the period 1998-2010. The practical part is then trying to use regression analysis to prove or disprove the impact of public ownership of the sector. In the examined sectors we have observed increasing returns of capital and declining income from work. Applied models revealed a large heterogeneity of the data, the influence of public ownership is therefore proved.
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Legal policy of genetically modified organisms and Consumer Protection
Skálová, Petra ; Neděla, Radek (advisor) ; Bačina, Jan (referee)
This Bachelor thesis is focused on genetic engineering and its results. The aim is to familiarize the reader with the issue of biotechnology and its products, which are genetically modified organisms. The introduction of the work explains the basic concepts and describes the history of the biotechnology and genetic modifications in general. In this part are also listed examples of genetic modifications including information about testing and practical application in the Czech Republic. This scientific branch is in the very beginning and there are still ongoing series of programs and research in order to create new plants and animals. The second chapter briefly summarizes the positive and negative aspects of the use of genetic modification. The third chapter is focused on the legal regulation of this issue. The first subsection summarizes the Czech legislation, the second one summarizes European legislative shared by member states of the EU. Fundamental international organisations which are dealing with genetic engineering are not omitted in following subsection. Some international agreements are also mentioned. The last, it means fourth, chapter focuses on the consumers, not only as an object of the protection by government and international organisations, but also in terms of their attitude to genetically modified organisms used in the production process of food intended for the market. Subsections describe the issues of labelling GM-products and lack of awareness of people, they mention movements and non-profit organisations fighting against using GMOs in the products intended for human consumption and their use in general. This issue is connected with many risks including possible side-effects on human health. This section also describes general attitude of the consumers themselves to GM-products.
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