|
|
Corporate Income Tax Optimization
Šebelová, Anežka ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The work deals with the taxation of income of non-governmental non-profit organizations. The theoretical part describes the general procedure for determining the tax liability of these organizations, including overlap in bookkeeping. The practical part of the work analyzes the determination of the tax liability of a specific non-profit organization. The output of the work is a point out to untapped opportunities leading to tax optimization and a proposal for analytical records that could make it easier for the entity to transform acoounting profit or loss on a tax base.
|
|
|
Evaluation of Economy of a Selected Association
Jamrichová, Adela ; Snášelová, Janka (referee) ; Lajtkepová, Eva (advisor)
This bachelor thesis is focused on the overall evaluation of economy activities of selected non-governmental non-profit organization, which is Bulharský spolek. The first part, which is theoretical, describes the non-profit sector in the national economy and the issue of fundraising. The second, analytical, part of the work deals with the classification of incomes and expenditures of the association during the years 2017 – 2021 and based on the results of the analysis, an evaluation of the organization´s economy is done. The final part of the bachelor thesis deals with own solutions to improve the financial situation and economy of the association.
|
|
|
Evaluation of Economy and Fundraising of Selected Endowment Fund
Buťáková, Kristýna ; MBA, Petr Jarchovský, (referee) ; Lajtkepová, Eva (advisor)
The bachelor thesis deals with the evaluation of the economy of selected non-governmental non-profit organization, Endowment fund Modrý hroch. The theoretical part of the thesis descriptions the issues of the non-profit sector and endowment fund. In the analytical part of the thesis, there is a cost-revenue analysis and modified financal analysis. According to results from analysis, there is a summary of development of the economy and fundraising. In conclusion, there are presented own solutions of organization s weaknesses.
|
|
|
Evaluation of Economy and Fundraising of Selected Non Profit Organization
Brázdová, Michaela ; Žižlavský, Ondřej (referee) ; Lajtkepová, Eva (advisor)
The bachelor thesis focuses on the evaluation on the economy and fundraising activities of selected non-governmental non-profit organization, Oblastní charita Břeclav. The theoretical part of the thesis contains a description of the issues of the non-profit sector and fundraising. In the analytical part of the thesis, there is a cost-revenue analysis and modified financal analysis. According to results from analysis, there is a summary of development of the economy and fundraising. In conclusion, there are presented own solutions of organization´s weaknesses.
|
|
|
Evaluation of Economy of a Selected Non Profit Organization
Dořáková, Veronika ; Pěta, Jan (referee) ; Lajtkepová, Eva (advisor)
The bachelor's thesis is focused on the evaluation of economy of a selected non-profit organization, Azylový dům pro ženy a matky s dětmi o.p.s. At the beginning of the thesis there are determined the goals, applied methodical approaches and processing procedures. The next part includes theoretical approaches required for the processing of the analytical part. The analytical part contains the analysis of costs and revenue and selected indicators of modified financial analysis. Based on the performer analysis I followed the evaluation of organization´s economy. Due to this evaluation, there are based new solutions.
|
|
|
Evaluation of Economy and Fundraising of Selected Non Profit Organization
Opletalová, Kristýna ; Šejnoha, Pavel (referee) ; Lajtkepová, Eva (advisor)
The bachelor thesis is focused on the evaluation of the economic and fundraising activities of a selected non-governmental non-profit organization, Charita Moravská Třebová. At the beginning of the thesis are determined the goals and applied methodical approaches. The next part includes theoretical approaches required for the processing of the analytical part. This part is followed by the summarization of the development of the economic and fundraising activities and on the grounds of performed analysis are drawed up alternative options for raising funds.
|
|
|
The assurance of personal stability in accompanying organizations (in non-profit substitute family care organizations)
Rubešová, Lenka ; Vrzáček, Petr (advisor) ; Procházková, Martina (referee)
Substitute family care is a frequently mentioned topic in the Czech Republic, especially in connection with the high number of children placed in institutional facilities. Foster care, as a one of the forms of substitute family care, was registered within the amendment to the Act on Social and Legal Protection of Children No. 359/1999 Coll. It was in January 2013 and a new concept of support and definition of foster parents' rights and obligations was defined. One of these obligations is to conclude a foster care agreement either with the municipal authority of the municipality with extended powers or with a non-governmental non-profit organization which is entrusted with the exercise of social and legal protection of children and with foster care agreements. This diploma thesis focuses on the personnel activities of non-governmental non-profit organizations that accompany foster families and on the key accompanying workers themselves as well. The theoretical part defines an area of social and legal protection of children, the system of substitute family care, the activities of non-governmental non-profit organizations and personnel processes in the organization. In the qualitative research, I map out an area of human resources management in the accompanying organizations in the form of...
|
|
|
Fundraising of Selected Non-profit Organization
Košvicová, Hana ; Nečadová, Věra (referee) ; Lajtkepová, Eva (advisor)
The bachelor thesis deals with the non-profit organizations and focuses on non governmental non-profit organizations. In the theoretical part of the thesis, there is described the issue of non-profit organizations and fundraising. In the practical part of the thesis, there is carried out an analysis of the current economy and fundraising activities of selected non-profit organization – Diakonie Českobratrské církve evangelické – středisko Betlém, which provides social services to people with severe disabilities. Subsequently, the findings are evaluated. In conclusion, on the basis of these findings, there are proposed new possibilities for obtaining financial resources, the implementation of which would be beneficial for the organization.
|
|
|
Fundraising of Selected Non-profit Organization
Pallascha, Zuzana ; Nečadová, Věra (referee) ; Lajtkepová, Eva (advisor)
The bachelor thesis focuses on non-governmental non-profit organizations, their classification and financing. The practical part deals with the analysis of costs, revenues and fundraising activities of a selected non-profit organization. At the end of the thesis there are proposed new sources of financing, which the organization has not used so far.
|
|
|
Closing Accounts and Finantial Statements of a Nongovernmental Non-profit Organization
ULRYCHOVÁ, Michaela
This work is focused on non-governmental non-profit organizations in the Czech Republic and it solves issues of closing accounts and financial statements of the public benefit organization SIRIRI. The main goal is analysis of accounting methods and techniques which are used by the organization in closing accounts and financial statements. Accounting records, which were obtained from external accountant, were used for the analysis. Further information was provided by conversation with accountant and internal employee of organization. During this analysis was discovered that some of the accounting records were booked incorrectly. As a result, it was recommended how to remove the errors. A special modified profit and loss statement was compiled for the organization. It includes this recommended booking and at the same time, it suggests more accurate allocation of costs and revenues between the main and supplementary activity using so called keying. After that the work solves impact of recommended allocation on profit and loss and income tax. Conclusion of the work summarizes all these recommendations and it suggests how to improve the methods and techniques or how to prevent the accounting errors which the organization has made.
|
guest ::
