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The de minimis regime and financing of Czech theatres
Jonášová, Helena ; DVOŘÁKOVÁ, Jana (advisor) ; SOUČKOVÁ, Jaroslava (referee)
This diploma master thesis focuses on the de minimis regime and its application within financing of theatres in the Czech Republic. The de minimis regime is one of the instruments of finance regulations of finance from public budgets, in relations to enterprises in the Czech Republic. As it is an instrument of so-called state aid with considerable selective features, is it a subject of thorough regulations by the European Union. These regulations thus directly affect legal systems of member countries of the EU.
The aim of the master thesis is to describe how the de minimis regime affects the opportunities of Czech theatres to receive financial support from public budgets and to find out how the legal acts of the European Union affect the financial situation of these theatres. The thesis also deals with the problem as seen from the point of view of providers of these financial supports so that it could be possible to reflect the issue as a whole.
The theoretical background of the thesis is formed by the relevant legal acts, issued by the European Commission and by the commentaries made about them. An inseparable part of this work is also grant calls of individual grant providers in the Czech Republic. The practical part of the master thesis is then based on thorough research of all Czech theatres with regards to their relations to de minimis issues. The master thesis also works with data provided by the Czech Register of the de minimis regime.
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First class primary school pupil and its adaptation in the social sphere from the perspective of parents and elementary school teachers
Součková, Jaroslava ; Kropáčková, Jana (advisor) ; Stará, Jana (referee)
The diploma thesis deals with the adaptation 1st class primary school pupils, to the school environment in social area. It is divided into theoretical and practical part. The theoretical part is focused on the process of adaptation pupil to the school environment, it explains the concept of socialization, analyzing school maturity, the readiness and the terms of school education. The practical part is based on a combination of quantitative and qualitative research. The method of questionnaire, interview and observation provides the identified data to deal with the issue of adaptation pupil at the 1st class primary school in the social field and analyzes the attitude of parents and first class teachers to the adaptation pupils to the school environment in the social sphere. The aim of the diploma thesis is analyzing the opinion to that issue by parents and first class primary school teachers.
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VAT at theaters
Kolářová, Marie ; POKORNÝ, Jiří (advisor) ; SOUČKOVÁ, Jaroslava (referee)
This master thesis builds partially on my bachelor thesis - Taxes at theatres focusing on VAT and income tax. It aims to determine whether theatres profit from the exemption from VAT (cultural services and the most closely linked goods are statutorily exempt without deductibility), or if it will be a better position to be a VAT payer. The work is divided into three parts. The first part is purely theoretical, describes the rules for the taxation of VAT for nonprofit theatres. The second one consists of case studies of selected theatres in 2013 and introduces the VAT in case of such theatre in the role of VAT payer in the main activity. The third part inspects VAT system in the European Union and suggests its potential application in the Czech Republic. The outcome of this thesis will be a VAT guide for theatre management and the program for calculation of potencial liability to VAT in case the theatre would not be exempt from these taxes.
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Economics and management of non-profit organization
Šimková, Magdalena ; Boukal, Petr (advisor) ; Součková, Jaroslava (referee)
The thesis contains the definitions of basic terms from the field of non-profit sector. The importance of functional organizational structure choice is shown on a practical example. Additionally, the thesis is focused on practical connection of questions of financing non-profit organizations and the theory that was covered by available literature. After all, thesis covers the importance of strategic planning for solid and long-term operation of organization. This topic is described on the example of done SWOT analysis.
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