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Politika vykrmování na příkladu krajského dotačního programu v Plzeňském kraji
Olšová, Barbora
The goal of the thesis is to detect the prevalence of pork barrel politics in Plzeňský kraj in the context of the chosen regional grant. This paper consists of different definitions of pork barrel politics from both Czech and international authors. The chosen research program is PSOV PK. Research models consider decision criteria for grant allocation. The thesis includes a description of the model's dataset. The model is specified in methodology. Results are presented quantitatively and graphically. The conclusion contains a critical evaluation and comparison of local and international academic literature.
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Abolition of Super-Gross Wage in the Czech Republic through the lens of the Multiple Streams Framework
Kalina, Martin ; Ochrana, František (advisor) ; Kohoutek, Jan (referee)
In general, the changes in the area of taxation do not represent anything exceptional. But sometimes a change comes along that leaves a more significant mark on people's minds as the super-gross wage did. It came into being in 2008, as part of the reform of public finance of that time. Despite numerous attempts and efforts to cancel it, it lasted for 13 years. It was finally cancelled at the end of 2020 amid the COVID-19 epidemic. The final thesis, therefore, focuses on its definitive abolition. The aim of the diploma thesis is to examine the abolition of super-gross wage from the point of view of public policy and to understand the process of the abolition of super-gross wage in the Czech Republic with regard to both the policy stage of agenda setting and the policy stage of decision making. The thesis looks at the research problem through the lens of the multiple streams framework. It is conceived as a qualitative case study, where the data represent media outputs that are analysed using thematic analysis.
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Revenue Autonomy of Municipal Budgets
DVOŘÁKOVÁ, Aneta
The aim of this bachelor's thesis is to determine and to assess the state and development of the level of revenue autonomy of municipalities in the Czech Republic. The topic of the bachelor's thesis is part of the issue of public finances and fiscal decentralization; therefore, the literary research of the thesis is devoted to these terms. With the main goal, this work is devoted to three sub-goals. It concerns the characterization of the revenue, expenditure and balance of the municipalities, the comparison of the autonomous revenue of municipalities Krtov and Pec pod Sněžkou and the preparation of an overview of the autonomous tax revenue of the municipalities in countries, that are members of OECD. For all municipalities in the Czech Republic, rate of revenue decentralization, an indicator of revenue autonomy, an indicator of tax autonomy are calculated, and the development of autonomous revenue of municipalities in the Czech Republic is commented here. For size groups of municipalities, the share of autonomous revenue per inhabitant and the degree of revenue autonomy are compared.
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Economic risks of unfavourable demographic development of the Czech Republic
BLÁHA, Filip
The aim of the thesis is to analyse the forecasts of unfavourable demographic development - the ageing of the population of the Czech Republic and the impact of these demographic changes. With the ageing of the population, the growth of public expenditure, especially the expenditure on old-age pensions and health care, is gaining importance. The paper discusses the possible impacts of population ageing, the sustainability of the existing old-age security system and the economic aspects of the negative impacts of population ageing.
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Hodnocení finančního zdraví podniku z pohledu účetnictví v oblasti dopravy
TELECKÝ, Martin
The dissertation deals with the Evaluation of Transport Company´s Financial Health from the Perspective of Accounts in Area of Transportation. The public transport ranks among the industries demanding major public financial resources. The submitted dissertation analyses the financial health evaluation of a company in public transportation, specifically the public line transport and the municipal bus transport in terms of accounting. The aim of the dissertation is to discuss and design a calculation of the provable compensatory amount in financing the public line transport and municipal bus transport pursuant to Government Decree No. 493/2004 Sb. and Regulation No. 296/2010 Sb. and the methods of reimbursement of subsidies in regional transport. The provable loss (compensatory amount) expresses the "subsidy" which the transport company providing the basic transport services is entitled to. The analysis of this topic explains the financial deviations which may occur in the course of a transport year upon establishing the underlying and real financial models, i.e. on the basis of the structure of economically substantiated costs and revenues. The underlying financial model expects the estimated amounts of cost and revenue items and the reality reflects the methods established in the internal guideline of the transport company. The outcome of the dissertation may be used as a comprehensive picture of the issue and, last but not least, as a possible recommending and control element in the transport company financing. This is related to the classification of cost and revenue items affecting the amount of the subsidy and to the design of effective classification in individual groups of economically substantiated costs on the basis of their explanatory power. The dissertation includes the regression equation which is used both as an indicative preview for calculating the average minimum amount of compensation of the existing transport companies and for the purpose of determining the expected compensation in the framework of the future selection procedure in public line transport and the municipal bus transport. The dissertation also offers a brief methodology that identifies the anticipated operating costs from ensuring transport services, assigning them to the appropriate groups of economically substantiated costs.
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Funding of sport from public budgets in Denmark in comparison with Czech Republic
Štrbíková, Barbara ; Šíma, Jan (advisor) ; Procházka, Jan (referee)
Funding of sport from public budgets in Denmark in comparison with Czech Republic Goal: Main goal of this thesis is to make a complex view of funding of sport from public budgets in Denmark. Other goal is to set out the main differences between Czech and Danish model. Methods: In this thesis was used the analysis of documents to find out how is the sport funded in Denmark. Also was used the descriptive analysis to describe system of financial flows from public budgets to concrete programs, sport clubs and organizations. This system was subsequently compared with the Czech. Results: Main result of this thesis is the specific view of the funding of sport from public budgets in Denmark and setting out the main differences between Czech and Danish model of funding. Key words: public sector, public finance, public economics, document analysis, comparative analysis, sports authorities Czech Republic, sport authorities Denmark, funding of sport in Czech Republic, funding of sport in Denmark
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