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Factors influencing municipal grant revenue
VEJVAROVÁ, Aneta
The aim of this diploma thesis was to evaluate aggregate data on municipal grants revenue, to assess their variability in time and cross-sectional comparisons and to find factors that influence their size and dynamics. For the analysis, the data of 1 000 municipalities in the time period from 2001 to 2016 were used. Fourteen factors were identified that could influence municipal grants. Grants were grouped into items, and factor influence was monitored separately for non-investment and investment grants. A panel regression analysis was used to assess the influence of determinants, examining the dependency between the explained variables (non-investment and investment grants) and the clarification variables (individual factors). The performed analysis has shown that the non-investment grants are influenced especially by the following factors: the jurisdiction of the municipality to a particular region, the scope of delegated competences, the establishment of a school, the population of the municipality, the population aged 0-14 and 65 years or more, elections to House of Commons, built gasification and sewerage. In the case of investment grants, the following variables have been identified as statistically significant: the scope of delegated competence, the existence of a school, the municipality's area, the accession of the Czech Republic to the European Union and elections to the regional councils.
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Scheduling the hours of work
Vejvarová, Aneta ; Štefko, Martin (advisor) ; Koldinská, Kristina (referee)
The aim of this thesis is to provide a comprehensive look at the evolution of schedule of working time legislation and to highlight the longtime process of the institute to evolve to its present form. Since the Czech Republic is the member of the European Union, the thesis is prepared with regard to the law of the European Union. The thesis consists of introduction , three chapters and conclusion. In the introductory chapter, I briefly focuses on the development of schedule of working time legislation. Historical overview began in 1918, although it is certainly possible that the institute had already existed earlier. This chapter deals mainly with the law No. 65/1965 Coll., Labor Code, the predecessor of the current legislation. The second chapter deals with the schedule of working time under the current Labor Code and focuses in detail on the various types of working time schedule, particularly working time account, which is a novelty in our legal system. The final chapter describes schedule of working time in relation to an international documents and European Community law, which the Czech legal system must be consistent with.
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The Analysis of the Intradepartment directives in Terms of an Allowance Organization
VEJVAROVÁ, Aneta
The subject of this thesis was to analyse intradepartment accounting directives chosen allowance organisation Elementary School and Kindergarten Košetice. The basis for the entire work was to define procedures for creating and registration directives, determinate basic procedural requirements and to characterize the content of individual directives. These findings are followed in the practical part, in which the analysis of eight intradepartment accounting directives, that the organization has established, was made out. It was found out if directives have all their formal treatment, prescribed requirements, completeness and timeliness under applicable law. After analysing and evaluating two directives were chosen, concretely directives for the registration and accounting of tangible and intangible assets and inventory and directives for the provision and billing of travel expenses that have been updated. The remaining directives were added with recommendations of how the missing data should be complemented by the directives. At the end a new directive for fund of cultural and social needs was created.
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