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Režimy zdanění nestátních nevýdělečných organizací v ČR a na Slovensku
Valentová, Zuzana
Valentová, Z. Taxation regimes of non-profit organizations in the Czech Republic and the Slovakia. Bachelor thesis. Brno: Mendel University, 2015. This bachelor thesis deals with taxation of non-profit organizations in the Czech Republic and Slovakia. The thesis is focused particularly on two types of similar legal forms of these organizations. They are societies in the Czech Republic and civic associations in the Slovakia. The goal is to determine in which country is the effect of non-profit organizations more favourable in the field of income tax. To achieve this goal it is used an analysis of tax regimes of non-profit organizations in these followed up countries. Comparison of both regimes is based on the analysis and the results are confirmed by a model example. At the end are discussed possible changes to the taxation of non-profit organizations in the Czech Republic.
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Dotační politika sportovních klubů ve městě Brně
Doležalová, Iveta
This thesis deals with the grant policy of sports clubs in Brno. The objective of this thesis is to characterize and evaluate the possibility of financial support of sports clubs in Brno, focusing on subsidies and then suggesting improvements for financing these sports clubs. Component goals include analysing the current state of financial support for sports clubs located in Brno and implementation of marketing research.
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Dopady změn občanského zákoníku účinného od 1. 1. 2014 na občanská sdružení
Zandlerová, Jana
This dissertation is focused on the impacts of new legal regulations concerning non-profit making organizations on citizen associations. The introductory part gives the old and the new legal regulations of non-profit making organizations. The next chapter describes the transformation method of citizen associations(now societies) to other legal forms. This is followed by the suggestion of criteria when the organizations decide on the change of legal form a part of which is a case study showing the differences in taxation of individual legal forms. The final part describes results of research of transparency of non-profit making sector. Discussion contains recommendations how to solve the problems connected with the new legal regulation.
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Možnosti financování občanského sdružení s ohledem na účetní a daňové dopady
Vinklárová, Jaroslava
This diploma thesis deals with the possibilities of financing civic associations and their accounting and tax implications. The theoretical part deals with the general characteristics of non-profit organizations then thesis deals with civic associations, their taxation and accounting. The following chapter deals with the sources of financing of civic associations and their capture in accounting and also there is mentioned the issue of fundraising. Own work is mainly devoted to the analysis of a funding specific civic association and subsequently evaluating the current funding with recommendations to raise additional funds. On model example is calculated the tax liability and are demonstrated impacts of the recommended changes in funding the civic association. The work also includes a short survey on the financing of civic associations.
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Association of Czechoslovak Eagle from the beginning of the 20th century until the Second World War, in particular in South bohemian Třeboň and Jindřichův Hradec.
PFEIFEROVÁ, Mária
The thesis deals with investigation of activities of Catholic sports association Czechoslovak Eagle from the beginning of the century to the Second World War. It describes its history and explains its most important activity with reference to the activities in South Bohemia, in particular in Jindřichův Hradec and Třeboň. It explains the aims of its work as well as the historical value with reference to particular examples. Its how is the main meaning in connection of spirituality and materialism. The first part describes the history of Czechoslovak Eagle, its foundation, organization, and, its most interesting historical moments. The second part describes its activities in the region of South Bohemia. The third part sets the Eagle's work in Třeboň into the historical context. The fourth does the same with the Eagle's work in Jindřichův Hradec.
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Club´s life in Telč 1918-1938
SOCHOROVÁ, Šárka
This thesis for a bachelor´s degree is dealing with various clubs and associations in Telč between 1918 and 1938. The research is focused on The Club of Czechoslovak Tourists in Telč and The Museum Association Telč which are both related to the personality of their chairman PhMr. Karel Paclík senior. The analysis of membership wants to highlight the role of local elite, other local men and women who participated in those clubs and associations and in the town public life as well. Last chapter is focused on the life of provincial town during three festivities and refers to a positive contribution of those clubs and associations to the preparation and realization of those events.
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Cultural and federal life in Pacov between 1859-1914 (1918)
DAVID, Josef
The thesis deals with the entry of A cultural and federal life in Pacov between 1859-1914 (1918). The work is diveded into five chapters. In introduction I´m speaking about used lterature, archival headwaters and contemporary newspaper. First two chapters present described town Pacov. Earliest its general characterization from of the different perspective, after its architectural scheme and everyday life. The third chapter, constititues shortly terms, which are using in this work. Next chapters, that create core of this work, are dealing the origins of the clubs (federals), federal structure, a development of the federal laws. Other I describes chosen federals, which are Jednota divadelních ochotníků, Zpěvácký spolek Čech a Zpěvácký spolek Slavík. I´ve tried to explain their history and development, methods of their work, the interconnections of the local elite and the members. At the end this bachelorship work contains list of town federals that have been working in Pacov between 1859-1914 (1918).
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Association for the construction of a bridge across the river Malše in Doudleby
ZÍKA, Rudolf
The Bachelor`s thesis activities of the same name association, which was founded in 1905 and its operation extends to the end of 1937. The thesis is divided up into eight chapters. The first chapter presents the literature and sources used in this thesis. The second deals with the development of activities and federal law in the Czech lands. Third informs about the history of the village since its inception, up to the First Republic. The fourth shows the reasons why the association was founded. The fifth chapter describes the activities of the association since its creation to termination. The sixth provides information on the funding of the association. Found in the seventh division association members and two medallions of the most important of them. The final section deals with a summary of the thesis. There is a list ofliterature used sources and supplements at the end of the thesis. The supplements are composed by tables, graphs and photographs.
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Analysis of selected processes of student society
Petrásek, Matěj ; Trčka, Adam (advisor) ; Molnár, Zdeněk (referee)
The thesis is aimed on the analysis of the selected processes of the student society -- Všehrd. The introductory theoretical part in second chapter is substantial. It compiles the basic institutions and it gives the opportunity to understand the topic even to nonqualified reader. The general principles and the modeling concept, modified for the lack of background for the current process model, are the essential part of this introduction. The third chapter is dedicated to analysis of the present and future of Všehrd. The process models are based on this analysis. The process models -- basic, hierarchy and selected key process -- are fourth chapter of the thesis. In the fifth chapter SW tools for the support of designed process models are discussed. The sixth chapter is dedicated to verification of the process analysis results based on the interview with Všehrd's members. And the designed process models are confronted with the similar student organization AIESEC ČZU in the seventh chapter of the thesis. The purpose of the thesis is to introduce the possibilities of the process modeling to the student organizations and to set the fundamentals for the implementation of designed process models and for the future complex analysis of Všehrd.
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