|
|
Evaluation and Financial Feasibility of Investment Project Realized by Municipality
Feichtinger, Patrik ; Adlofová, Petra (referee) ; Hromádka, Vít (advisor)
The bachelor thesis deals with valuation of financial feasibility of investment project realized by municipality. In the theoretical part of thesis there are simply described possibilities ensuring of needed financial resources for realization of construction order realized by municipality and alongside there are briefly characterized basic terms from this issue. Practical part of the project is focused on analysis of budget the municipality, proposal of financial ensuring the project and assessment if its financial feasibility.
|
|
|
Comparation of development of public budgets at particular political cycles in Czech Republic since 1993 to 2015
Křeček, Štěpán ; Ševčík, Miroslav (advisor) ; Chalupecký, Petr (referee)
The paper provides a comprehensive overview of public budgets in the Czech Republic, focusing on government budgets. The thesis compares the development of fiscal policies in distinct political cycles in the modern era of the Czech Republic. This allows for the analysis of the influence of the fiscal policies on the development of distinct macroeconomic indicators which then makes possible the evaluation of the success of different approaches to budget making. The preparation of public budgets is a periodical activity which happens at all levels of public governance. Therefore, the paper thoroughly analyzes preceding budgets and attempts to reveal the errors make by our governments. A deductive method is used with these analyses and their comparisons to make the foundation for general principles which can be used for the improvement of the budget planning in the Czech Republic.
|
|
|
Analysis of sports funding from public funds in the Pardubice region
Zemanová, Martina ; Mitwallyová, Helena (advisor) ; Vláčil, Jan (referee)
The aim is to analyze the sports funding from public funds in the Pardubice region. Decide whether this support is sufficient and justified. The analysis focuses in more detail on the various grant programs and the method of evaluating the applications. Funds flowing into the sport in the 2007-2016 are demonstrating graphically and over these years are declining. Partial analysis also shows the success of grant applicants. The number of unsupported applications exceeds the number of supported applications. Based on the analysis it shows that support is justified but insufficient. Support is unsystematic and unstable and coordination between policies in sport, at the state, country and municipal level is missing.
|
|
|
Development of the Czech pension system after 1989 and its future direction
Langrová, Hana ; Krebs, Vojtěch (advisor) ; Brabec, Petr (referee)
The purpose of this thesis is an analysis of the development of the pension system in the Czech Republic since 1989. The emphasis is placed on reform provisions and on their impact on public budgets. Future direction is discussed next. The demographic development raises concerns about the financial sustainability of pension systems. The changes in the structure of the system were made after several years of discussions and a number of parametric adjustments. The question of sustainability is not closed yet. Recent changes are canceled and the system returned to the previous state. The reason was a lack of political and general agreement about this type of reform. The theoretical part deals with the definition of public budgets with a focus on social security. The importance and the function of pension systems are characterized in the next section. Pension systems are classified by the operator, by the method of calculating pension benefits and by the type of funding. Each pension system is based on tradition and is influenced by the development of society in the political, economic and social fields. In the practical part is performed the analysis of the pension system structured according to the periods. The impact of the reform provisions is illustrated on the state of public budgets. The thesis concludes that the initial efforts to change the system fundamentally will be replaced by attempts to implement minor adjustments. In the case of structural reform in the future it could be considered the application of modern pension theory, which recommends Pan-European pension system.
|
|
|
The analysis of the current situation of sport funding from public budget in Czech Republic and possibilities for development
Gerneš, David ; Ševčíková, Michaela (advisor) ; Sunega, Petr (referee)
This thesis aims to evaluate the current concepts of sports funding in the Czech Republic and proposes partial measures that would lead to its improvement. These measures are proposed on the basis of an analysis of the current system of support sport in the Czech Republic, Slovak Republic, Austria and France. Furthermore, when designing appropriate measures are taken into account the views of fifteen representatives of the sports community, with which were conducted structured interviews and opinions of Czech citizens, which were identified in the questionnaire survey on a sample of 150 people. The result of the investigation is the proposal to the possibility of a one percent tax assignation, the establishment of a central register of sports and athletes, stabilize the structure of grant programs and customize the system using revenues from the taxation of gambling for municipalities.
|
|
|
Institutional and economic analysis of development of the National Theatre in Prague after 1989
Žilová, Šárka ; Doležalová, Antonie (advisor) ; Riedlbauch, Václav (referee)
The diploma thesis deals with the issue of proprietorial and institutional connection of five stages and four ensembles of the National Theatre in Prague, which is a contributory organization of the Ministry of Culture Czech Republic. The thesis introduces a cultural policy in general terms and explains development of the National Theatre until 1989. The main point of the thesis is the institutional and financial analysis, the thesis aims to evaluate the consequences of changes in the methods of administration of each stage of the National Theatre, especially merging and splitting stages and ensembles after 1989. The analysis focuses on the founder's contribution, thus demands on public means, but also takes into account visit rate, percentage of self-sufficiency, number of performances, development of revenues, etc. Finally, the thesis presents a model of functioning of national theaters and opera houses in France and in the United Kingdom, and their comparison with situation in the Czech Republic, focusing on the method of financing.
|
|
| |
|
|
Analysis of the evolution of retirement system in the Czech Republic since 1993
Hromková, Šárka ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The purpose of this thesis is an analysis of the evolution of the retirement and pension system in the Czech Republic since 1993 up to the present time, with focus on law reform provisions and associated financing methods, applied legislative and institutional framework and encumbrance of public budgets. Many European countries have already performed reformation of their pension systems, the reason mostly being demographic changes and unsustainability of pension financing solely from public budgets. This topic is becoming relevant also in the Czech Republic in view of the II. pillar pension savings introduced in the beginning of the previous year. Nevertheless, this will apparently not be the last step in the context of pension reforms given the unexpectedly low number of participants in the pillar. Overburdening of the public budgets and insufficient provisioning of elder population thus still remain some of the capital problems of the Czech Republic. In the theoretical part we first characterize the theory of public budgets and sketch the significance of the cash flow itself. Next we will define the meaning of retirement and pension systems, their classification according to the type of financing and operation and their respective advantages and disadvantages. We will also determine the main factors influencing the form of these systems. In the practical part we carry out the analysis of the retirement and pension system in the Czech Republic, structured into several time intervals delimited by the effected reform provisions since 1993 until the present. We investigate each of these stages separately, focusing mainly on financing methods and the impact on the public budgets; and further from the point of view of the legislative and institutional frameworks. Finally we will assess the effectiveness of the reform provisions and their impact on the provisioning of elders and the public budgets.
|
|
|
Tax Revenue Predictions of Regions
Plocková, Monika ; Sedmihradská, Lucie (advisor) ; Bayer, Ondřej (referee)
Diploma thesis is focused on regions' tax revenue predictions. Emphasis is placed on determining whether these predictions could be deliberately distorted by their creators. The thesis evaluates prediction of all regions with the exception region Prague City which is subject to different rules of tax revenue assignment. Besides quantifying deviations in real tax revenue collection and prediction of individual regions, evaluation and exploration of susceptibility to systematic distortion thesis also deals with the comparison regions 'errors in predictions and errors made by Ministry of Finance of the Czech Republic. Theses of deliberate misrepresentation tax revenues volume is not confirmed as result of statistical analysis performed. The idea that regions compile their predictions according to the Ministry of Finance forecasts, which are known before creating their own predictions, is also refused.
|
|
|
Extra-budgetary funds in the public finance system
Valtr, Jan ; Izák, Vratislav (advisor) ; Blažek, Petr (referee)
The presented diploma thesis discusses the framework of public extra-budgetary funds as an element of the system of public finance. Extra-budgetary funds inclusion to the system of public budgets and to the system of relations among them, as well as extra-budgetary funds institutional arrangement, the overview of their activities, the extra-budgetary funds economic results and especially impacts and consequences of all above appointed are extremely relevant topic in the period when increased attention to the stability and sustainability of public budget system is paid.
|
guest ::
