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Analyses of public higher education funding in Czech Republic- implementation of changes
Vašková, Alexandra ; Veselý, Arnošt (advisor) ; Vlk, Aleš (referee)
Diploma thesis "Analyses of public higher education funding in Czech Republic- implementation of changes" deals with setting the rules and principles of higher education institutions funding in Czech Republic and analyzes the situation in funding after year 2006. The thesis outlines its view on the universities budget and its function by clarifying the function of public budgets and it clarifies the constitution of higher education as a mixed good with externalities. Funding of higher institutions is a tool in the hands of the state, which helps to influence the higher education politics.For better understanding the current situation, the thesis is using the description of evolution in higher education funding after year 1989. Another important aspect is the international context, therefore , the thesis peeks into the setting up the system of higher education funding in chosen states and implements detected knowledge into the wider context. Using case study research design the thesis makes clear the evolution in funding after year 2006 and formulates the implication for public policy.
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Kindergartens as a public service
Heringová, Magdalena ; Havlová, Jana (advisor) ; Kropáčková, Jana (referee)
The thesis is focused on providing pre-kindergarten education as a public service. The theoretical part deals with the characteristics of the parent school as educational institutions, legislative pre-school education and the role of the state as a public service provider of preschool education, the means of financing and providing services based on the founder's position of pre-school, the family as a partner in the educational impact. The practical part is based on research in two kindergartens. The portion of research findings confirmed that the parents understand the provision of preschool education in kindergartens as a public service, and consider state funding of preschool education for granted. The survey showed that what is provided the extra by kindergarten, parents understand the guaranteed services, without realizing that these services at kindergarten are beyond the educational work in kindergartens. Nursery school wants to draw attention to themselves, to get more students in the competition. According to the Framework Educational Programme for the provision of preschool education school activities is not a public service.
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Economic and Financial Impacts of Investment Project on Public Investor
Plecová, Veronika ; Mrňa, Daniel (referee) ; Hromádka, Vít (advisor)
The aim of the master‘s thesis is to evaluate the economic and financial impacts of the investment project on the public sector. It is defined the financial management of the investor – the village Ludkovice – for the assessing of the impacts. Selected project is the construction of a sports complex in Ludkovice. Outputs are determined by using eCBA application that uses method of Cost Benefit Analysis. The thesis connects together theoretical knowledge of evaluation economic indicators such as Net Present Value, Internal Rate of Return and Profitability Index and use this calculations to evaluate the overall effectiveness of investment and the possibility of financing in practice.
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Financial Evaluation of Construction Project from Aspect of Investor
Růžička, Jan ; Adlofová, Petra (referee) ; Hromádka, Vít (advisor)
The aim of this paper is to approach possibility of financing investment construction project from perspective of smaller public investor – the village. As part of this work will be evaluated and assessed the possibility of financial acquisition of project Complex revitalization of center Cechy pod Kosirem in specific ways of financing and also demonstrates advantages of implementation of co-financing mainly from grants of the European Union. Further focuses on the proposed acquisition of subsidies from structural funds as an external source of financing of construction project.
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Financial Assurance of Investment Project in Public Sector
Martiniová, Blanka ; Liláková, Jitka (referee) ; Hromádka, Vít (advisor)
The aim of this bachelor's thesis is to grasp a financial assurance of projects in the public sector. In its theoretical part the possibilities of financial assurance in the case of building contract in the public sector are described. This part also defines key terms used in this subject. The second part of the bachelor's thesis, the practical one, shows the financial assurance of the particular public investment project, which already has been realized; the practical case serves as an instance of application of theoretical opportunities described above in the practical realization.
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The analysis of the current transformation of Prague theaters as step to liberalization market of theater
Gerneš, David ; Prachař, Ondřej (advisor) ; Doležalová, Antonie (referee)
Bachelor thesis aims to defend the transformation of Prague's theaters established as a contributory organizations into another legal form and proposes appropriate measures to improve the current system of financing theaters. The paper analyzes the system of financing culture in the Czech Republic, as well as the system itself financing theaters in Prague. Following are analyzed performance in Prague theaters established as contributory organizations and other five operating theaters in Prague are analyzed subsequently. For completeness, the context is devoted to the promotion of theaters in Vienna, Berlin and London. Based on the findings, the paper suggests suitable measures to improve the financing of theaters in Prague.
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The property tax and local taxes in selected municipality
Jakabovičová, Kristína ; Sedmihradská, Lucie (advisor) ; Špinerová, Zuzana (referee)
The thesis aims to cover the topics of real estate tax and local fees in the municipality of Ústí in Přerov district, analyze their development during the defined period, and suggest actions to improve their collection. Czech tax system is described with special focus on tax revenues and real estate tax which is often marked as the factor increasing the autonomy of municipalities. The thesis explains the nature of local estate coefficients and their importance for municipalities since 2009. If the municipality refuses to set their value independently, these coefficients are based on the number of residents. Further in its course, the thesis deals with local fees applied by the municipality in its area based on a binding public notice, according to Act no. 565/1990 Sb. on local fees. These fees, as opposed to taxes, represent a counter value for services provided and they are not intended to be the source for public budget. In conclusion, all covered issues are demonstrated on a specific municipality chosen as an example, thus providing a comprehensive overview of the topic of real estate tax and local fees.
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Comparison of inheritance tax in the Czech Republic and the Great Britain
BEDNÁŘOVÁ, Eliška
Main goal of my bachelor?s degree paper was comparative study of contemporary adjustment of inheritance tax in Great Britain and Czech Republic and herewith connec-ted prepared plans of Treasury for adjustment of the inheritance tax in CR. Firstly in my paper I aimed for classification of inheritance tax to the fiscal system. From this chapter arose that inheritance tax is according to general rules categorized as property taxes. In the next part I quoted authors dealing with meaning of inheritance tax. While studying this topic I concluded that even though inheritance tax contributes with smaller profit to public budget, it represents very important field in tax systems. In this paper is present description of historical and contemporary form of inheri-tance tax in which I tried to compare their present modifications and development. From these acquired information arise certain general characteristics of the modificati-ons. Contemporary form of inheritance tax in the Czech Republic is aimed at liberation of inheritance tax for kinsmen, whilst the inheritance tax in Great Britain is aimed at taxing of citizens with vast possessions. In next chapter I concentrate on newly arising modifications of inheritance tax in Czech Republic. One of the suggestions includes for example determination of unified tariff. Next suggestion that is debated by the Treasury is of categorizing the inheritance tax to corporate taxes which will be followed by termination of the law 357/1992.Sb., whilst liberation of I. and II. Group and unified inheritance tax rate remains.
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