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Grants and their inclusion in accounting records kept by business entities
Řihánková, Markéta ; Procházka, David (advisor)
The bachelor thesis investigates issues related to grants and their inclusion in accounting records kept by business entities. The first part of the thesis is concerned with defining terms used when referring to grants. The second part is devoted to inclusion of grants in accounting records in accordance with the legislation of the Czech Republic and International Accounting Standards. The final part describes the step-by-step procedure ranging from acquiring information about grant programs offered to withdrawing grant funds, as well as how the processes are covered in accounting records.
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Education funding - case study
Kabátová, Sylvie ; Urbánek, Václav (advisor) ; Pavel, Jan (referee)
The focus of this bachelor thesis is on the description of educational systems and the characterisation of education funding in the Czech Republic. In the theoretical section, education legislation and its position in the public sector, educational funding, budget and annual statement of the school and the normative method of educational funding is analysed. Major attention is paid to the area of regional education -- primary school. The practical section is comprised of a concrete example of primary school fading of the school Datyňská in Vratimov. The school management in the school years 2006/2007, 2007/2008 and 2008/2009 is also analysed. The results are evaluated and suggestions for savings in the school budget are given. Therewithal is a comparison of the primary school of Datyňská with similar school in Vratimov -- Masarykovo náměstí. At the end of the practical part, there is an illustration of the calculation of financial resources for ZŠ Datyňská from state budget. This calculation is implemented through the republic and regional normative.
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Usage of ecclesiastical monuments in contemporary Czech society
Johnová, Eva ; Kouba, Vojtěch (advisor) ; Kauerová, Vlasta (referee)
The bachelor thesis deals with economic usage of ecclesiastical monuments located in the Olomouc region. The methodological section includes a brief description of the Olomouc region, the historical development of central and north Moravia, and a description of the legislative background of churches and religious societies in the Czech Republic. In the last part of this section the Archdiocese of Olomouc and the Diocese of Ostrava - Opava are mentioned. The practical section deals with positive and negative examples of selected ecclesiastical monuments in the Olomouc region. The conclusion summarizes options of the economisation of ecclesiastical monuments in the Olomouc region, while taking into account the chronic lack of funding of churches and religious societies.
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Funding opportunities for private owners of cultural monuments
Zatloukalová, Edita ; Kadeřábková, Jaroslava (advisor) ; Khendriche Trhlínová, Zuzana (referee)
The diploma work is focused on financing of cultural monuments which are privately owned. The paper defines the notion of cultural monuments and obligations of the owner resulting from the legislation. Included are the general conditions for obtaining grants. Funding of restoration of cultural monuments can be obtained from the state budget, municipal budgets, EU funds and EEA / Norway Financial Mechanism. Another option is to cooperate with socially responsible companies. The findings were applied to the cultural monument Jarošův mlýn and the specific options applicable to this monument are suggested. The biggest obstacles to obtaining the grants are mentioned.
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Evaluation of foundation subsidy allocation requests.
Jiráčková, Veronika ; Nový, Jan (advisor) ; Pacovská, Marie (referee)
The theoretical part of the thesis deals with economic theories relating to the unprofitable sector, definition and segmentation of public sector, and description and classification of unprofitable associations. Next there is detailed information about foundation -- legislative definition of terms, laws and obligations, as well as information about foundational mutual fund and foundation activities in practice -- a description of granting procedure. The practical part deals with analysis of tender procedure to foundation subsidy allocation at five chosen foundations. The way of evaluation of received applications is examined in detail, and then comparison of process is accomplished. The ending contains proposed procedure presenting optimal concept of open and transparent tender.
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Financing of civic associations in the specific conditions of the civic association Elim, Christian society for evangelism and deaneries
Vitujová, Jitka ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
Thesis deals with the issues of financing and operation of non-profit organisations focusing on the most widespread form - i.e. on civic associations. The theoretical part of the thesis includes the definition of non-profit sector, civic associations, including the characteristics of their legislation. Practical part discuss the question of funding in the specific context of the civic association Elim, Christian society for evangelism and deaneries in Písek in the monitored years 2004 - 2008. There are examples of sources of funding the civic association Elim Písek, which is a subsidy from the Ministry of Education, Youth and Sports of the Czech Republic, the Regional Office of South Bohemian Region and grants from European Union funds.
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Tax support for research and development
Zábrodský, Jan ; Slintáková, Barbora (advisor) ; Slintáková, Barbora (referee)
The bachelor's thesis deals with the issue of public support, and in particular with the fiscal aid towards research and development. It describes the current framework of the tax support with a focus on the deduction from the income tax to the expenditure on research and development projects. In order to make the best knowledge about the deduction, the paper examines in more detail and explains the legislation related to the deduction. The goal of this paper is to evaluate the total of private funds to finance research and development with regard to the introduction of deduction. The result of the paper is the interpretation of primary data from which to reveal the impact of incentive deduction to support the implementation of research and development, but only as a supplement to direct aid.
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Subvention of renewable resources of energy in the Czech republic
Plačková, Andrea ; Šauer, Petr (advisor) ; Lejnarová, Šárka (referee)
The worldwide growing consumption of energy forces us to think about how to avoid a possible energetic crisis and its economic and social impacts. One way to avoid the threat is a higher use of energy from renewable resources along with rational consumption of energy. The goal of my diploma work is to evaluate whether the State should support the development in technologies gaining energy from renewable resources and also to evaluate the efficiency of public funds (financial resources) invested in this way. In the first part of my diploma work, I will focus on individual renewable resources in general, clarify their advantages, disadvantages and compare the use of renewable resources in the Czech Republic with the States of the European Union. I will also introduce the legislative structure, out of which the state support of renewable resources results and following on, will make an analysis of the efficiency of this support. The main contribution of my diploma work is the evaluation of State support to the renewable resources of energy.
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"Kangaroo" and the system of care of childern requiring immediate assistance
Strnadová, Hana ; Pazlarová, Hana (advisor) ; Kubínová, Marie (referee)
Subject of this bachelor work are children in difficult situations and in demand of direct help or if you like fund threatend children Kangaroo, witch offer immediate family care solution. Purpose of this work was to find out, who are children who need immediate help. Than evaluate what kind of service kangaroo specify, and what kind of service provide in reality. The children who fall into kangaroo have in most cases syndrome CAN. In this case we talking about abuse and neglected children. In next case are children witch for some reason there parents can't take care of them. The legislative framework of this issue is stipulated in section 42 of act 359/1999 collection, on the social protection of children as amended. In particular therein before skilled description segments. I draw from technical literature. In valuation given services I gather mostly from my own experiences in specific kangaroo and materials FOD. In comparison I find out a difference between kangaroo and other foster care institution. Kangaroo is special in offering fast family care. Children being in a group mostly in four have constantly two ,,aunts" taking care of them switching by week witch should simulate family care. However taking into account the capacity of building, kids similar as in other institutions live in band of about 40...
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The issue of public procurement financed by means of grants provided by the European Union
Kokulová, Lucie ; Civínová, Denisa (advisor) ; Klára, Klára (referee)
The thesis deals with the issue of public procurement co-financed through EU subsidies. The theoretical part in the first part focuses on the law of public procurement, its presentation in the Czech Republic and explanation of important terms that are related to public procurement. Another part is devoted to EU legislation and methodological guidelines regulating the area of public procurement co-financed by the EU. In the analytical part they are identified and evaluated the most common errors that occur in public procurement co-financed by the EU in the period 2009 - 2016 according to the Managing Authorities and intermediate bodies, which are complemented by national and European practices of the courts and decisional practice of the Office for the Protection of Competition. Another section contains an overview and analysis of the errors made by contract owners according to the Office and misconduct in public procurement under the Rural Development Programme and Operational Programme for Fisheries in the Ministry of Agriculture and the State Agricultural Intervention Fund in the years 2014 - 2016 according to the Supreme Audit Office. At the end there is an analysis of public procurement in the RDP 2014 - 2020. In conclusion, recommendations are made to eliminate errors and summarized results of the work.
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