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Long-term development strategy for social services for the disabled to 2030 in Písek as a municipality with extended competence
GRÓFOVÁ, Zuzana
I am about to devote this dissertation to the issues of social services planning in Písek as a provincial city with focus on handicapped people. My aim is to find out whether and under what conditions it would be possible to extend a timeframe of elaborated strategies at least to 15 years. Theoretical part is divided into four chapters. Firstly, I follow conception of social politics and social welfare during the time with future outlook. Then, the area of social services is being analysed - describing their evolution, legislative frame, interpretation of quality and ways of funding. Third chapter is dedicated to community planning, its foundations and principles. In last chapter I tend to target group - handicapped people. The aim of practical part is to find out not only under what conditions the timeframe of planning can be widen but also how exactly is social services planning being done and whether this process evolves towards better quality. All this by means of semistructured interviews with seven participants of social services planning in Písek. Respondents have been selected from the side of demand municipality of Písek and supply representants of non-governmental nonprofit organizations, church and region-donated organizations. Their posts varied from higher management to work force, both in current and previous years. Survey refers to demographic analysis of target group, respondents view of current planning timeframe´s sufficiency and whether quality level of that process is rising. Evaluated interviews showed that demographic analysis were professionally set up and last community planning in given area was significantly more successful compared with previous terms. This was achieved through cooperation with non-profit organization, its methodist and outside supervisor. Extension of current social planning timeframe can be possible, according to respondents, only if a long-term state-wide strategy gets formed, being regularly updated with action plans added for up to five years long period. Main obstacles for this are frequent changes in legislative and the issue of turbulent circumstances considering target group like people in crisis. However, for handicapped people and senior citizens extending the timeframe might be more possible considering stable situation and therefore usability of long-term statistical predictions.

Financial Management of Non-Profit Organizations
Perutková, Zuzana ; Kotrbová, Marie (advisor) ; Coufalová, Jitka (referee)
The Bachelor thesis focuses on financial management of non-profit organizations. The theoretical part defines the essence of financial management and non-profit organizations, basic forms and it describes the general development. Legislation containing chapters of establishing, functioning and liquidation of these organizations is introduced first followed by the financial management particular for non-profit organizations (eg. purposes, principles and tools of financial management). The further chapter list possible ways of fundraising with stress on approaching the donators. The remaining chapters introduce the problematics of public relations and manpower management from the point of viex of a non-profit organization. The practical part contains a small survey based on questionnaries targeted at nonprofit organizations. The survey focused on financial management and how the organizations deal with it. The questionnarie show that a great numer of non-profit organizations in the Czech Republic need systematical financial management and more information about this issue. Powered by TCPDF (www.tcpdf.org)

Intedrated orchards
BLAŽEK, Zdeněk
The aim of the thesis is to describe the orchards in integrated production and practical experience to capture fruit growers, who are in this business long term business. The collected information was formulated recommendations for any aspiring individuals and corporations who want to deal with this industry. Monitored areas are located in the Šumava foothills of the Prachatice and Klatovy district. Methodically was chosen case study. There were three interviews with open-ended questions, each containing 9 interview questions focused on the establishment of orchards, their aftercare and economic viability. Visits to individual growers made in the months from April to November 2014. The information gathered was analyzed qualitatively. The obtained results revealed the following recommendations: market research focusing on a specific type of fruit, appropriate selection of land and planting, care orchards in compliance with relevant methodologies, skills and lifelong learning growers. Average costs associated with the management of the orchard growers for all 3 were in the amount of CZK 41 000 / ha, which is 60 %. Average earnings of production and subsidies for all three growers moved in the amount of CZK 27 000 / ha . i.e. 40%. Expenses exceeded revenues by 20 %. The grower was No.1 in the loss of 14 000 CZK / ha, the grower was No.2 in the loss of 11 500 CZK / ha and the grower was No.3 in the loss of 17 500 CZK / ha. Revenues from production and subsidies to cover their costs in 2014 only in part, which is very unprofitable.

Professionalization in Context of Strategic Planning (Case Study - Maternity Centre)
Raušová, Petra ; Pospíšilová, Tereza (advisor) ; Vávra, Martin (referee)
Synopsis Professionalization of non-profit organizations means basically hiring of paid staff . Maternity centre is social space especially for mothers and their children, that rely mainly on mothers' voluntary work and is based on non-professional rather than professional principle. This case study reflects situation in which non-professional, amateur work is being replaced by hiring of paid staff and paid attention especially to an impact on internal organization's atmosphere and position of the main participants of maternity centre - mothers. The situational analysis is a partial goal of this thesis, served as a basic step not only for strategic planning but mostly for considering of accessing to professionalized organization.

Business Plan
Elčknerová, Lenka ; Kocichová, Jana (referee) ; Polák, Michal (advisor)
This bachelor thesis is describing business plan process to develop a company that concerns whole sale and retail sale of footwear. This work focuses on a particular goal of the project which is a change to a different type of leading a business (such as law rules, tax evidence, accounting and taxation), in this particular case from a sole trader, who is producing tax evidence, to a law body trader - public limited company, which is producing main accounting. The first part of the project brings us into the theoretical introduction of the issue. The second part explains the business plan, analyzes the present situation of the company and indicates the difference in books. The implementation of the business plan is described in the third part and it also propose a way of leading the business.

Public access to information about the salaries of senior officials in selected countries: Study 5.324
Beranová, Marie ; Syllová, Jindřiška
Práce se zabývá otázkou přístupu veřejnosti k platům vysokých úředníků. Jedná se o komparativní studii, která porovnává míru přístupu veřejnosti k platům vysokých úředníků ve vybraných státech. Cílem práce je zjistit jednotlivé právní úpravy a přístupy a vybraných zemí k poskytování údajů o platech vysokých státních úředníků třetím osobám. Jak z komparace vyplývá, většina států dosud považuje údaj o výši vypláceného individuálního platu úředníka (s výjimkou platů ústavních činitelů, které nekolísají, například platů poslanců, ministrů, soudců apod., tedy platů, jejichž celá výše je dána předpisem) za osobní údaj, který je takového charakteru, že je chráněn před povinností poskytovat ho podle zákona o poskytování informací ve veřejné správě. Ze zkoumaných států umožňují získat informaci o specifickém platu včetně jména úředníka především severské země jako Švédsko a Finsko. V žádném z těchto států však nejsou tyto individuální platy souhrnně uveřejňovány ani nejsou souhrnně veřejně přístupné. Nově se k této skupině států připojilo Slovensko. V Itálii byly platy vysokých úředníků uveřejněny v důsledku reformy veřejné správy, která proběhla v roce 2009 a jejímž cílem bylo zvýšení transparentnosti italské veřejné správy. Specifickou právní úpravu má Litva, kde jsou na internetu publikovány průměrné platy zaměstnanců na stejné pracovní pozici v určitém úřadě nebo organizaci. V případě, že na této pozici pracuje v dané organizaci pouze jedna osoba, je vyžadován její souhlas s uveřejněním takovéto informace. Další přístup k této problematice se momentálně vytváří ve Velké Británii, kde se uveřejňují nikoliv vyplacené přesné platy, ale vyplacené roční platy v intervalu 5000 liber. V Nizozemsku jsou úřady a právnické osoby, které jsou z větší části financovány státem, povinny sdělovat výši platů, pokud převyšují hranici odvozenou od průměrného ministerského platu.V některých státech, jako například v Norsku, se uveřejňují jen platy manažerů institucí a firem, navázaných na stát, pokud to vyžadují obchodně právní předpisy upravující transparentnost hospodaření. Práce dále obsahuje shrnutí rozhodnutí Nejvyššího správního soudu ze dne 27. 5. 2011 s komentářem A. Furka k rozsudku a na evropské úrovni shrnutí právního případu řešeného Evropským soudním dvorem ze dne 20. 5. 2003.
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Business Plan - Change of Business Entity Form
Holíková, Lucie ; Kovács,, Jan (referee) ; Bayerová, Vladimíra (advisor)
This thesis is focused on development of small company by elaboration of business plan for the future development of the company. The thesis will be used as a guide for succesfull conversion from sole proprietorship to corporation business. The company Zdeněk Kázmér works in area of wiring systems and locksmithery. Whole strategy was build on the concept of real situation of the company. It reacts on found deficiencies and opportunities of future development.

Duty od Care of Members of Statutory Bodies in Capital Business Companies and its Relation to Internal Compliance Programs
Andreisová, Lucie ; Dědič, Jan (advisor) ; Boháček, Martin (referee) ; Lasák, Jan (referee)
The purpose of this dissertation is to provide its readers with a detailed and comprehensive look at the institute of duty of care, business judgment rule and related civil and partly also criminal liability of members of (not only) statutory bodies of capital business companies, and in this respect also to introduce an internal compliance program as one of the main instruments of good and effective corporate governance. The main objective of this dissertation is therefore to verify or refute the hypothesis whether, and if so in what particular form, can an internal compliance program be seen as an institute helping members of statutory bodies of capital business companies in fulfilling specific requirements and obligations of their duty to carry out the statutory function with due (managerial) care. The existence (implementation) of an internal compliance program is quite commonly connected with so called regulated markets and also with individual business corporations whose ownership structure extends the boundaries of the Czech Republic (typically British or American business corporations seated in the Czech Republic). But what about a wide neutral zone of Czech business corporations, i.e. especially small and medium-sized capital business companies? Shall these implement an internal compliance program as well? And, if so, on what grounds and with what benefits?

Discharge of a debtor as an expression of modern trends in insolvency law
Hercegová, Katarína ; Smolík, Petr (advisor) ; Zoulík, František (referee)
68 Závěr Po dlouholeté platnosti ZKV představuje novelizace insolvenčního práva v ČR důležitý krok vpřed. Oddlužení, jako úplně nový způsob řešení úpadku, je sice jen malou kapkou v množství reformovaných ustanovení, ale za to velmi důležitou součástí reformy. Jde zejména o společenské změny, které si vyžádaly nové způsoby řešení úpadku, a to i podle toho, jestli je dlužníkem právnická nebo fyzická osoba. Jak říká název této práce, jde o moderní trend insolvenčního práva. Zákonodárce v ČR dal tomuto institutu svou vlastní podobu, přičemž se nechal inspirovat i některými zahraničními úpravami. Od původního vládního návrhu se institut oddlužení cestou početných změn ustálil do dnešní podoby. Svou koncepcí zapadá do nového InsZ jako prostředek vhodný pro řešení úpadku nepodnikatelů a jako alternativa ke konkursu. Přesto již dnes dopadá na některé části zákona kritika, která je dle mého názoru, například co se osobní působnosti oddlužení týče, celkem oprávněná. Jedná se zejména o znevýhodnění fyzických osob - menších podnikatelů, pro které v InsZ není k dispozici žádné alternativní řízení ke konkursu. Navíc jsou do působnosti oddlužení zařazeny právnické osoby, což je krokem neobvyklým. Tomuto problému jsem se ve své práci blíže věnovala v bodu 3.1.2. Problematika osobní působnosti není jedinou, která v zákoně...

The Cohesion of accounting in the Czech republic with the corporate income tax
Adamírová, Soňa ; Marhounová, Jaroslava (advisor)
The bachelor thesis describes basic process by the correction of trading income on corporate income tax base. The particular corrections of trading income are in detail specified with look on their incidence on accounting. It is especially separation of incomes and costs on tax-operative and tax-inoperative and method of their accounting in analytical accounts.