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Accounting of allowance organizations since 1.1.2010 on example of primary school
Pavlasová, Barbora ; Svoboda, Michal (advisor)
This work deals with accounting of allowance organizations and analysis influences of reform of public finance on our country. There after in work are evaluated targets og reform and its readiness within legal regulations ( laws, ministerial regulations, accounting standards). In second practical part were described particular accounting changes (as forms of financial statements, duties of accounting entity or change of individual accounting methods.) As reuslt of the work were shown changes that are applicable to accounting and management of primary school.
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Accounting of self-governing territorial units since 2010
Novotná, Kateřina ; Svoboda, Michal (advisor)
This bachelor thesis deals with accounting of self-governing territorial units from 2010 onwards, after the start of the accounting reform of public finances. There is characterized non-profit sector in the work and the role of self-governing territorial units in it. A separate chapter is devoted to accounting reform, because an accounting of self-governing territorial units is built on it from 2010. The reform completely changes the view on public accounting. The last part focuses on examples of bookkeeping of selected areas, particularly those that have changed the most compared to previous years. These are transfers, reserves, depreciation of fixed assets, adjustments and closing the books.
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Accounting of municipalities after 1. 1. 2010 on the example of Sobotka
Bažant, Jakub ; Svoboda, Michal (advisor)
The goal of this bachelor thesis is to describe an individual reform steps. This thesis cannot take down the entire process of the accounting reform because of the fact, that this reform was being in progress in a few steps and is concerned with the whole public sector. On this account there are mentioned the most important reform steps in this thesis in conjunction with the impact on employees and municipal council.
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Management of allowance organizations on the example of primary school
Moravcová, Štěpánka ; Svoboda, Michal (advisor)
The bachelor thesis deals with management and accounting of allowance organizations. In the theoretical part is defined non-profit sector and characteristics of allowance organizations, their management, accounting and specifics of forming funds. The next part is focused on the non-profit sector of Slovakia. The practical part includes the analysis of management of specific allowance organization, which is a primary school.
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The accounting of local governments on the example of municipal district Praha-Petrovice
Stehlíková, Simona ; Svoboda, Michal (advisor)
This bachelor thesis deals with budget management and accounting of local governments, particularly in terms of municipal districts of the capital city of Prague. The position of local governments and municipal districts within the public sector in the Czech Republic is defined in this thesis. The main goal is to define accounting of local governments after the start of the accounting reform of public finances. The thesis also deals with the municipality`s economic review and financial analysis of municipalities. Selected parts of thesis are specified in particular terms of the municipal district Praha-Petrovice.
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The financing, accounting and information systems of public administration in terms of the City District within the public sector
Fišerová, Pavla ; Svoboda, Michal (advisor)
The Subject of the thesis "The financing, accounting and information systems of public administration in terms of the City District within the public sector" describes the position of individual city jurisdictions within the City of Prague, their characteristics and method of financing. Furthermore, the thesis includes the development of accounting process and its current solutions. Another section of the thesis focuses on the integration of information and its link to the control systems. In particular, the essay in its final part describes, and more importantly measures the implementation of PROXIO by SWOT analysis. The individual parts of the thesis also include a general solution applicable to the district of the City Prague, which is then further concretized in terms of the City of Prague 3.
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Pastoral Approaches in the Salesian Youth Centres in the Czech Republic
SVOBODA, Michal
Presented work deals with analysis and description of the pastoral approaches of youth workers in the Salesian youth centres. The common characteristics of the Salesian youth centres are presented in the introductory part of the work. At first this theoretic part deals with the common conception of the Salesian youth pastoral ministry, afterwards deals with the official Czech conception. Second part of the work is applied. It is focused on the qualitative research realised in autumn 2007. It involved 18 respondents from the Salesian youth centres. This applied part starts with description of the research preparation and continues with description of the research process. Finally it deals with the data synthesis. There is a list of the results at the end of this part. There is a large supplement of the data attached at the end of the work.
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Social-pedagogy Approaches in the Issue-based Youth Work Centres Dealing with the Unattached Youth
SVOBODA, Michal
The presented work deals with social-pedagogy approaches in the issue-based youth work centres. The first part attends to the analysis of the idea {\clqq}unattached youth``. It takes aspect of the lifestyle sociology, the social education and the developmental psychology. The viewed group of the unattached youth is presented as a group of the adolescents; they have problems with the coping strategies in the post-modern society. The second part of the work takes their problems as a starting-point for the next reflec-tion. It determines criteria of the effective youth work dealing with the unattached youth. Finally the third applied part evaluates the four current types of the issue-based youth work: the German open youth work (Offene Kinder- und Jugendarbeit), the British youth work, the Czech issue-based youth work centres and the Czech open youth centres. The evaluation is focused on the criteria of the effective youth work dealing with the unat-tached youth; we derived in the second part. Overall the main aim of this work is to point out the effective issue-based youth work has to take into account the social and developmental needs of the target group.
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Analysis and accounting of firm financial assets
Kačur, Branislav ; Svoboda, Michal (advisor)
The thesis focuses on the basic types of financial assets and their accounting methods that are used in the firm. The first part describes money and its accounting method at the box office both domestically and foreign. Other chapters of this part are valuables, bank accounts and the accounting method of this property, characteristic of short-term securities and various operations related to inventory and impairment allowances in financial assets. The second part focuses on transactions related to securities as long-term financial instrument. All sections of this work is enriched by various examples contains the basic accounting procedures, which are mainly used in the Czech Republic.
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