|
| |
|
|
The analysis of the taxation specifics in allowance organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Kopřiva, Jan (advisor)
The Bachelor´s thesis discourse on the problem of the taxation in allowance organizations. It contains the characteristic of allowance organizations and the description of their accounting and tax duties with the emphasis on the tax on corporate income and the value added tax. In the analytical part of the thesis there is the theoretical knowledge applied to the particular allowance organization. The last part brings a suggestion of the calculation of the tax on corporate income in this organization and predicts its future development in the area of the value added tax.
|
|
|
The Decentralisation of the Urban Planning Process Demonstrated on Example of the Agglomeration of Brno
Tichý, Jan ; Májek, Jan (referee) ; Pavlovský, Tomáš (advisor)
This thesis focuses on the determination of main changes in the urban planning process to allow for a better and more effective urban design. It applies the work of the Austrian School of Economics on urban planning and regulations. It critically reviews current system of urban planning, it's hierarchy, decision-making process, the role of public, and the role of private ownership and investment. It aims to offer a solution for an improvement in various fields of urban development. Results of this work are applied on an example of the agglomeration of Brno.
|
|
|
Financial Assurance of Public Investment Project
Sýkora, Ondřej ; Matoušková, Michaela (referee) ; Hromádka, Vít (advisor)
The aim of thesis "Financial assurance of public investment project" is to find a suitable way of financing public investment project for the reconstruction of the Municipal Office Řečany nad Labem, dealing with thermal insulation cladding, ceiling construction, replacing the openings and new covering. The theoretical part deals with municipal budget, structure budget and possible funding sources for the investment project. The practical part focuses on the possible ways to finance the investment project and grant programs using the most suitable option and an overall assessment of the results.
|
|
|
Accounting and Tax Aspects of Management of Local Government
Kupková, Petra ; Uvíra, Petr (referee) ; Kopřiva, Jan (advisor)
This thesis focuses on accounting and tax issues of local government, to develop methodologies and guidelines for a practical example in the selected village. Local government unit is introduced at the position of the tax, the recipient of tax revenues, but mainly as an accounting unit. The first part focuses on public administration, local government unit and its economy. Another chapter is devoted to legal regulations and accounting as well as tax matters. The last part is the analysis of budget revenues and expenditures of selected municipalities and way of dealing with procedures for accounting methods and tax issues.
|
|
|
Financial Assurance of Public Project
Sýkora, Ondřej ; Matoušková, Michaela (referee) ; Hromádka, Vít (advisor)
The aim of the thesis "Financial Assurance of public project" is to implement the finding the most appropriate method of financing the public project insulation Elementary School in Řečany nad Labem. In the section dealing with theory are discused financial processes regarding the public project. The partical part deals possible ways of financing the project with a selection of the most suitable option and evaluating the results.
|
|
|
Liability for Damage Caused by Exercise of Public Authority Focusing on the Institute of Regress Damages
Vyskočilová, Martina ; Sládeček, Vladimír (referee)
Liability for Damage Caused by Exercise of Public Authority Focusing on the Institute of Regress Damages This thesis focuses on liability for damage caused by exercise of public authority with an emphasis on the institute of regress damages as stipulated by Act. No. 82/1998 Sb. The institute of regress is emphasized throughout my paper as the fundamental research questions are: How is the institute expressed by positive law? Is it being used or is it only an empty provision? And how exactly is it being used? What is the success rate? If it is not used, what are possible reasons? The text is divided into four parts with subparts of first and second level. First part analyzes the key terms such as liability, damage, public authority and its entities. There is a disctinction between the public authority entity, who is liable for the damage, and the actual bodies, who exercise the authority. I also included a brief subchapter related to damage caused by lawful exercise of public authority. Second part analyzes how liability for damage caused by public authority is enshrined in the Czech Republic. First I addressed constitutional and international aspects, followed by provisions of Act. No. 82/1998 Sb., which is the foundation stone of the regulation. Third part is dedicated to the institute of regress...
|
|
|
Liability for Damage Caused by Exercise of Public Authority Focusing on the Institute of Regress Damages
Vyskočilová, Martina ; Pítrová, Lenka (advisor) ; Kopecký, Martin (referee)
Liability for Damage Caused by Exercise of Public Authority Focusing on the Institute of Regress Damages This thesis focuses on liability for damage caused by exercise of public authority with an emphasis on the institute of regress damages as stipulated by Act. No. 82/1998 Sb. The institute of regress is emphasized throughout my paper as the fundamental research questions are: How is the institute expressed by positive law? Is it being used or is it only an empty provision? And how exactly is it being used? What is the success rate? If it is not used, what are possible reasons? The text is divided into four parts with subparts of first and second level. First part analyzes the key terms such as liability, damage, public authority and its entities. There is a disctinction between the public authority entity, who is liable for the damage, and the actual bodies, who exercise the authority. I also included a brief subchapter related to damage caused by lawful exercise of public authority. Second part analyzes how liability for damage caused by public authority is enshrined in the Czech Republic. First I addressed constitutional and international aspects, followed by provisions of Act. No. 82/1998 Sb., which is the foundation stone of the regulation. Third part is dedicated to the institute of regress...
|
|
|
Analysis of Budgetary Revenues in Terms of a Municipality
BRONCOVÁ, Denisa
The bachelor thesis focuses on the Analysis of Budgetary Revenues in Terms of a Municipality. The time series from 2010 to 2016 is used for the analysis of budgetary revenues of the regional self-governing unit. Then it defines financial instruments the budgetary outlook and the approved budget of the selected municipality. The budgetary outlook of the municipality is compared with the approved budget of the municipality. In this bachelor thesis is explained how the municipality gets revenues. These revenues are divided into four groups tax, non-tax, capital revenues and received transfers. Then it describes causes of changes of the budgetary revenues. The municipality uses revenues for financing inhabitant´s needs and the municipal movable property, for example a water pipeline and a clubhouse. Municipality gains revenues especially from tax revenues and grants. The conclusion of the work includes possible suggestions how to gain revenues and impacts on the municipality.
|
|
|
Analýza systému vzdělávání zaměstnanců ve veřejné správě
Rišková, Zuzana
The diploma thesis is focused on the education of employees in public administration. The aim is to analyze the system of employee education at the Municipal office in Bílovec, evaluate the current situation and propose appropriate recommendations in the education of employees. The first part defines the basic concepts of education, describes methods and ways used in adult education and a systematic approach to the education of employees in the organization. Additionally, it serves to define terms in public administration with a focus on local governments, describe local government officials, and finally define the education of local government officials in terms of applicable legislation. At the beginning of the practical part of the thesis, the Municipal Office in Bílovec is presented. This part is devoted to research in the form of a questionnaire survey, which is focused on the education of officials in the Municipal Office in Bílovec. Subsequently, the results are interpreted, evaluated for individual research questions and final recommendations are formulated aimed at the further education of officials.
|
guest ::
