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Evaluation of the Municipality Management in Jindřichův Hradec
Krejcar, Miloš ; Makovičková, Marie (referee) ; Lajtkepová, Eva (advisor)
This diploma work deals with the financial situation of town Jindřichův Hradec in years 2006 - 2009 using selected methods of the financial analysis. Its theoretical part sums sup of the most important pieces of knowledge concerning municipality functioning and money management . The practical part comprises the analyst of the statue incomes and costs and in the field of money management of municipal property. The results of this work are the proposal for possible solutions and should lead to the improvement of financial situation of the village future years.
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The Proposal for Economy Improvement of Municipality of Vacenovice
Čiráková, Alexandra ; Glaser, Lukáš (referee) ; Kocmanová, Alena (advisor)
The master’s thesis is focused on general improvement of Vacenovice municipality’s budget in relation to overall management of the municipality, its position and competence. The thesis is divided into several parts, including the theoretical background, basic characterization of the municipality Vacenovice, analysis of income and expenditures of the municipality budget in recent years, and in the last part, proposals to improve management of the municipality.
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Financing of the municipality´s investment activities
Dáňa, Tomáš ; Dohnálek,, Pavel (referee) ; Kocourková, Gabriela (advisor)
The bachelor thesis is concerning with the financing of the investment activities of municipalities. In thesis are described the possible sources of financing including the grant programs of the European Union and Czech Republic. Also there is presented the specific construction contract of the municipality and its financing. The aim of the thesis is to analyze this concrete project and its ways of financing.
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Veřejné rozpočty
Cermanová, Iveta
Cermanová, I. Public budgets. Bachelor work. Brno, 2015. This bachelor thesis deals with a budget of Bůbrůvka village, its income and expenses, financing reconstruction work turning local school to an apartment block and subsidies that the village could apply for. The theoretical part describes the budgetary system of the Czech Republic, individual budgets, income and expenses. The practical part is focused on income and expenses of the budget of the Bobrůvka village in 2014. This part includes subsidies that village can get to reconstruction work turning local school to an apartment block. At the end of thesis I recapitulated findings.
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The budgetary process in the Czech Republic and OECD countries: Control and audit
Fuková, Markéta ; Sedmihradská, Lucie (advisor) ; Kučerová, Zuzana (referee)
This thesis deals with the control and audit of the state budget. The main objective is to evaluate the control and audit of state budget in the Czech Republic and provide recommendations. To achieve this objective, content analysis of literature and laws is done. Then based on the database of Budget Practices and Procedures Database, analysis of the responses of OECD countries is made. According to responses from the database, tables that compare the internal audit, external audit and performance audit carried out by the supreme audit institutions are compiled. From obtained knowledge and appreciation of the situation in the Czech Republic recommendations are proposed. In the area of internal audit is strictly necessary to separate the internal auditing function and increase the number of performance audits. In the area of external audit is essential to strengthen the powers of the Supreme Audit Office and legislatively adjust the annual audit of state budget. For the implementation of a performance audit carried out by the supreme audit institutions is necessary to eliminate the mistake in the law on the Supreme Audit Office, where it is not requirement of control effectiveness. It is necessary that the Supreme Audit Office began to conduct a performance audit. In the whole control system is necessary to increase the enforceability of the audit conclusions and ensure prosecution of those responsible for the shortcomings.
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Fiscal policy of the Ukraine
Tomashevskyy, Volodymyr ; Soukup, Jindřich (advisor) ; Rusmichová, Lada (referee)
The subject of the diploma paper/dissertation "Fiscal policy of Ukraine" is the analysis of the development of fiscal policy of Ukraine and its influence on the economical situation of the state. At the beginning, in the first part, we briefly define fiscal policy, its goals, functions, forms and tools. The diploma paper then characterizes the budgetary scale of Ukraine focusing on the separate items of the state budget. In the last part, the experiental one, we analyse the periods of the development of fiscal policy in Ukraine from the year 1991 and the influence of the main measures of the Ukrainian government on the macroeconomical indices.
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Budget system and budget process
BOHDALOVÁ, Jitka
The bachelor thesis describes current budget system and budget process in conditions of the Czech Republic. The thesis deals with the characteristic of the budget system, its structure and process on the central and local level. It also deals with principles and rules. The attention is focused on budget of local government in whole thesis. The thesis uses the analysis that compiles in the practical part concrete data of financing of public domains on the regional level. The budget of the South Bohemia region and other incidental budgets are analyzed. For this purpose are monitored budget years 2007, 2008 and 2009 from the data of the South Bohemian Regional Authority. The classes of revenues and expenses of budgets are compared for these years. The purpose of using of financial instruments and assessment of the management of South Bohemia region is also analyzed. The topic of the bachelor thesis solves the issue of public budgets that is - not for the first look - touching each of us. Each citizen pays taxes, administrative charges or local taxes, etc., that are revenues of local budgets. It is important to understand how significant the principal of the fiscal decentralization is and when competences are delegated from the central level to the level of regions and municipalities - on this level, they are closer to the citizen. This stands even for local budgets that the citizen can control, influence by elected representatives or he can go to meetings of the representative board on the regional and even on the municipal (local) level because of the decentralization.
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Analýza státních fondů v České republice
Holečková, Eva ; Ježková, Alena (advisor) ; Dufková, Eva (referee)
Diplomová práce analyzuje postavení státních fondů ve veřejné rozpočtové soustavě. První kapitola obsahuje vysvětlení pojmu fond, obecnou charakteristiku státních fondů, vymezení jejich výhod a nevýhod. Další kapitoly se věnují jednotlivým fondům, které existují v současné době (1. polovina roku 2007) v České republice. Je dodržena stejná struktura: charakteristika fondu, podporované programy a pravidla pro čerpání prostředků, hospodaření fondu. Cílem je rovněž nastínění budoucího vývoje daného fondu a zvýšení informovanosti o této problematice u širší veřejnosti.
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Plnění rozpočtu v konkrétních podmínkách města Lanškroun
Mačátová, Lenka ; Řezáčová, Štěpánka (advisor) ; Rutová, Hana (referee)
Teoretický popis postavení a působnosti obce, rozpočtové soustavy, veřejných rozpočtů, mimorozpočtových fondů a rozpočtu obce. Historie a současnost města Lanškroun. Analýza vývoje a složení výdajů města Lanškroun v letech 2003 ? 2005, účelu vynakládaných prostředků. Analýza vývoje a složení příjmů města Lanškroun v letech 2003 ? 2005, zdrojů, ze kterých příjmy pro město plynou. Hospodářská činnost města a Fond rozvoje bydlení.
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