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Comparison of the accounting rules for subsidies in public sector of the Czech Republic and the Russian Federation
Stoianova, Irina ; Svoboda, Michal (advisor) ; Purina, Marina (referee)
The aim of this thesis is to compare the rules of accounting of subsidies for public sector entities of the Czech Republic and the Russian Federation. The thesis contains theoretical part and examples of accounting treatment of subsidies for each of the countries. The theoretical part is focused on the definition of the public sector in general and its organization within the country, methods of financing both of the countries emphasizing subsidies in territorial budgets and an overview of selected accounting rules enshrined in the legislation of the Russian Federation and the Czech Republic, together with the accounting practices in selected accounting operations.
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Evaluation of the Economy of Selected Municipality
Jurásek, Jiří ; Mrkvová, Eva (referee) ; Lajtkepová, Eva (advisor)
The bachelor thesis deals with the issue of evaluating management in the city of Kunovice. The first part is focused on the theoretical knowledge on communities, budgetary system and municipal budget. The second part deals with the basic characteristics on the city of Kunovice, next it deals with the budget analysis of the city and comparisons of income and expenditure for the last four years economy. The third part contains my own proposed solutions to improve the management of the above city.
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Financing of Cadastral Office for the region Olomouc
Sádecká, Šárka ; Šrédl, Karel (advisor) ; Hana, Hana (referee)
This thesis is focused on the topic of financing the organizational division
of the state. The topic of this thesis is an analysis and an evaluation of the economy
of the Cadastral office for the region of Olomouc in years 2011-2015. The evaluation
of the economy is based on a detailed analysis of incomes and expenses in the monitored period. Based on the outcome of this analysis the author will then propose precautions
to improve the economy of the Cadastral office for the region of Olomouc. The thesis contains an analysis of collecting the administrative charges depending on the maintnance expenses and a proposal of an optimalization of the height of these charges with respect
to the overall effectivity of using the state funds.
The first part of the thesis is focused on a research from specialised literature, where there is an explanation of the problems linked with financing the public sector, public funds or the economy of the organizational divisions of the state. In the second, empirical part there are the chracteristics of the author subject of choice and
the information gathered is compared with practical application in the chosen subject of
the administration, with the goal of proposing an optimalization to improve the economy.
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Development of public debt in Czech republic
Dvořáková, Eva ; Maitah, Mansoor (advisor) ; Anna, Anna (referee)
The subject of this diploma thesis is to analyse the development of public debt in the Czech Republic between years 1993 and 2014. The text is divided into two main parts, the section about theoretical basis of this topic and the section which contains practical knowledge about specific aspects of the Czech public sector. The theoretical part briefly defines basic terms and facts of the public debt, such as public sector, budgetary system and public debt classification. The second part focuses on real-life functioning of the Czech public sector, so there are introduced Czech budgetary system and budget process and various methodological frameworks for debt analyses. The final and most significant part of the thesis deals with the real values of state, municipality and government indebtedness, emphasis is placed on the development trends.
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National debt of the Czech republic in comparison with selected EU countries
Škvrnová, Lucie ; Severová, Lucie (advisor) ; Svoboda, Roman (referee)
This Bachelor thesis is about national debt of the Czech Republic and its comparison with debt of chosen states of the European Union. In the theoretical part the thesis describe national debt and themes close to national debt, like budgetary system, public and national budget and fiscal imbalance. There is also some basic information about the European Union. State debt of the Czech Republic is compared with state debt of six chosen states of the European Union. In this part is also compared the insolvency of the Czech Republic and chosen states of the European Union. Main part, the practical part, deals with Czech Republic's inhabitants' awareness about the national debt. The result, given by questionnaire, is also a part of the practical part.
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Central government debt of the CR in comparison with selected EU countries
Hlaváčová, Monika ; Severová, Lucie (advisor) ; Jitka, Jitka (referee)
This thesis explains concepts related to the topic such as central government debt, government debt, public debt, budget system and more. The analytical part is focused on the development of central government debt of the Czech Republic and its structure in the years 2000-2014. The central government debt from the point of view of the holders is divided into domestic and foreign debt. Its development and the development of individual components of these debts are described. In the thesis are also mentioned factors, which influenced the decline in central government debt in 2014. The next section compares the evolution of central government debt in CR and selected EU countries, namely Estonia, France, Italy, Germany, Spain and Greece. The structure of central government debt of selected countries for the period 2000-2010 is also analyzed, especially the marketable state debt that dominates. Its main parts are treasury bills, short, medium and long-term bonds. The thesis also describes the development of the government debt of individual countries and explains its difference from the central government debt. Evolution of government debt, such as percentage of GDP for next year, for the years 2015-2017 is estimated in STATISTICA programme. The causes of the sovereign debt reported by some authors as well as some suggestions for their solution are discussed.
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Evaluation of the Economy of the Town Mistrovice
Dvořáček, Michal ; Mařík,, Petr (referee) ; Pernica, Martin (advisor)
The bachelor thesis deals with the evaluation of economy of the municipality Mistrovice. The aim of this work is to evaluate her economic by analyzing the municipal budget, then comparing the municipal incomes and expenditures in the certain period of time and to formulate such proposals for measures which should lead to improvement of her total economic situation. The first part contains theoretical knowledge from the area of public corporations especially the position of municipalities in the Czech Republic and their budget structures. The second part focuses on the presentation of municipality and further is engaged her budget. At the conclusion of the work are solved proposals and recommendations to improvement use of funds and economic of selected municipality.
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Evaluation of the Economy of the Village
Burda, Lukáš ; Baksová, Markéta (referee) ; Pernica, Martin (advisor)
The bachelor thesis deals with evaluation of the economy of the village Holasice. The thesis in theoretical part focuses on defining theoretical fundamentals such as village and its characteristics, village authority, budgetary policy of the village when creating budgetary system etc. Analytical part of bachelor thesis analyzes incomes and expenses of village Holasice. Main goal of this bachelor thesis is evaluation of the economy of the town and preparation of proposals to improve budgetary system. Evaluation of analysis and proposed improvements of municipal budget, are located in the ending of this bachelor thesis.
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Evaluation of the Economy of Self-governing Territorial Units
Beránková, Iveta ; Burdová, Eliška (referee) ; Pernica, Martin (advisor)
The bachelor thesis deals with the economy of the village Rebešovice. The first part deals with the theoretical knowledge about public administration in the Czech Republic, especially municipal governments, as well as the budgetary system, including the municipal budget and its income and expenditure. The second part introduces village Rebešovice, its history and service offer, and based of data obtained from the municipal assembly assesses its economy in the years 2011 - 2014. The third part deals with suggestions to improve the economic situation of the municipality, including investment appreciation of municipal financial reserves of village.
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Evaluation of the Economy of the Town Rychnov nad Kněžnou
Nosková, Michala ; Drejslová, Jana (referee) ; Pernica, Martin (advisor)
The Bachelor thesis deals with the evaluation of economy in the town of Rychnov nad Kněžnou within the years 2011-2014. The thesis is divided into three parts: a theoretical, an analytical and a practical part. The first part focuses on an explanation of terms associated with public administration, municipalities, budgetary system and a municipal budget. The second part of the thesis focuses on the description of basic information about the town. Subsequently, the thesis analyses incomes and expenses from different perspectives, and the entire economy of the town. The last part of the Bachelor thesis proposes solutions concerning the progress of the economy of Rychnov nad Kněžnou.
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