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Merging of state contributory organisations and organizational units in the competence of the Ministry of Health of the Czech Republic
Slovák, Štěpán ; Šustek, Petr (advisor) ; Salač, Josef (referee)
Merging of state contributory organisations and organizational units in the competence of the Ministry of Health of the Czech Republic Abstract The thesis focuses on the consolidation of state contributory organizations and organizational units of the state within the scope of the Ministry of Health of the Czech Republic. The initial stage involved mapping all relevant state contributory organizations, organizational units, and state enterprises, which fall under the jurisdiction of the Ministry. Subsequently, state contributory organizations suitable for consolidation, such as the University Hospital Brno, St. Anne's University Hospital Brno, and Centre of Cardiovascular and Transplantation Surgery, were identified. The thesis is divided into five chapters covering topics including organizational units, state contributory organizations, state enterprises, specific state contributory organizations providing healthcare services, and the possibilities of merging these entities. The fifth chapter describes the possibilities of merging the identified entities, with the author attempting to offer solutions for potential consolidation. However, the legislator, through the amendment of the Property Act adopted shortly before the finalization of the text, has facilitated the entire process of consolidating state...
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Internal regulations (directives) in the area of accounting for public allowance organization
Hojková, Anna ; Svoboda, Michal (advisor) ; Poutník, Lukáš (referee)
The bachelor thesis deals with internal regulations in the area of accounting for public allowance organizations that have the obligation to create internal rules. Common problem of internal regulation is that the rules are inadequate, not updated or incomprehensible. Therefore internal regulation like this is totally ineffective for organization. Internal rules have recommended requirements and have to clearly and briefly describe the procedure or methodology. This thesis analyses internal rules state-funded organization in accounting area, summarizes and develops recommended requirements of internal rules and establishes responsibility and enforceability. The practical part is focused on the analysis of a specific internal regulation for the circulation of accounting documents. There is also a suggestion for improvements at the end of this thesis.
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Financing of Theaters in the Czech Republic
Kubíčková, Klára ; Votava, Libor (advisor) ; Jindřich, Tomáš (referee)
The bachelor thesis deals with options for financing of theatres in the Czech Republic. Czech Republic is attempting to use more sources for financing of theatres in which share of public sources is unsubstitutable. The thesis is even mainly concerned with these public sources. Theatres wouldn't probably exist without these sources. Firstly there are defined basic terms in theoretical part, including analysis of models of theatre operations and short historical excursion. Secondly statistical information is following and the end of theoretical part deals with particular types for financing of theatres in detailed distinction of public, private and internal sources. Second part of the thesis is executed in the form of case study with the main object of the National Theatre as state allowance organization. Particularly is conducted analysis of financing of this theatre, including definition of available options of gaining financial sources. Upon detected facts there are recommendations made how to more or effectively exploit financial opportunities. As a part of case study there is also assessment of the basic economy indicators of the 2013 year. The purpose of the thesis is to make an overview of available methods of financing theatres as distinctive economic subject and in the case of the National Theatre to suggest solutions for prospective improvements.
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Přínos interního auditu ve státní příspěvkové organizaci působící ve zdravotnictví
Doležalová, Tereza
Doležalová, T. The contribution of internal audit in state allowance organization involved in health care. Bachelor thesis. Brno: Mendel University, 2015. Bachelor thesis deals with the internal audit authority selected allowance organi-zation, respectively contribution of this authority for the selected organization. The thesis is divided into two parts. The literary review deals with control, internal audit, external audit, compare and structuring of enterprises according a legal form. The own labor describes the specific organization and through a questionnaire survey assessed the situation in the organization and the proposed changes in the field of internal audit.
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The Expansion of The Olomouc Musem of Art
Stochlebová, Marie ; Müllerová, Jana (advisor) ; Svobodová, Ivana (referee)
The thesis is concerned with a description and an evaluation of The Olomouc Museum of Art (MUO) operations. MUO is a significant element of the cultural life in Olomouc. The theoretical part of the thesis is dealing with the legal basis of this non-profit organization, explaining the definition of the concept "museum" and describing the methodology applied. Methods of strategic analysis modified for non-profit organizations have been used. The historical, organizational and economical aspects of the museum are introduced in the practical section of the thesis, followed by identifying external and internal factors and concluded by SWOT analysis. The thesis is finalized by recommendations to the new museum administration with respect to realization of the Forum project, multi resource financing, volunteer institution utilization and fundraising.
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Dissimilarities audit of business entities and economic review of state allowance organization
Kefurtová, Michaela ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
The goal of this thesis is explanation the differences between audit and economic review. This thesis explains the basic concepts relating to audit and economic review. It also discusses the regulation of audit and review, not only czech but also international standards. At the same time also engaged in the audit process and its differences from the economic review. The practical part of the thesis focuses on the audit Ltd. company and economic review a state allowance organization. Finally of thesis is focused on the analysis of risk factors for both entities and evaluate the results of audit or review.
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Ways of financing of a state allowance organization
ČEKALOVÁ, Hana
In the first part of my thesis I deal with teoretical specification of a not-profit organization, especially teoretical specification of a state allowance organization, foundation, financial management, financial relations determined by the founder, ways of financing of the state allowance organization, fundraising and steps of project development with a view to gain a grant. In the second part of my thesis I deal with detecting various ways of financing of a concrete state allowance organization, its finance opportunity evaluation, suggestion and recommendation what ways of financing to take up in the future.
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