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Multiple source financing of social services
Ticháčková, Jana ; Kadeřábková, Jaroslava (advisor) ; Khendriche Trhlínová, Zuzana (referee)
The aim of the thesis is to consider in which extent can be used a multiple sources financing of social services in the Czech republic. The aging of the population not only in the Czech Republic, but also throughout Europe signify increasing demand for social services and increase of their financial demands. Therefore, it is necessary to look for new ways of financig these services from sources outside the public budgets. In this respekt is also important the cooperation between the public sector, non-profit sector and private sector, which make the providing of social services more effective. The results of this work show that participation in the providing of social services is curently inadeguately used in the Czech Republic and the search for new sources for financing still has great potential for its development.
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Analysis of the resource self-sufficiency of NGOs in culture
Svobodová, Lucie ; Boukal, Petr (advisor) ; Vávrová, Hana (referee)
The Master's Thesis focuses on resource self-sufficiency analysis of four chosen NGOs in culture. Those are theatres Činoherní klub, Semafor, Archa and Dejvické divadlo. All of the organizations underwent the Prague theatre transformation process and became the Public Service Companies. The Thesis investigates, whether the change into to private subject and the rising independence have led also to the increase of resource self-sufficiency and extension of financial resource portfolio. For this purpose the financial statements of the theatres were analysed. The resource self-sufficiency index was put in the context of other financial analysis indices. The Thesis has shown, that although the theatres use at least four financial resources, they are highly dependent on incomes from provided public services and especially on subsidies from the public budgets. The NGOs should improve their level of business activities and fundraising. The resource self-sufficiency of analysed theatres is between 35 and 52 %. While in three cases the self-sufficiency has been increasing, in the last case it has been decreasing continuously.
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A comparison of day care funding in an administrative district of municipality with extended competence of České Budějovice.
ZÍBAROVÁ, Zuzana
The thesis compares funding of domiciliary services in the administration district of České Budějovice, the municipality with the extended scope of performance. In the theoretical part I focus on the history of the development of domiciliary social services provided on site and I define the social service at first. Then, I identify the different specifics of social services and their characteristics. Attention is also devoted to funding of social services in the Czech Republic and European countries. I also show the differences in management in the non-profit sector. The most important section of the thesis analyzes domiciliary service and gives its definition. Further, the thesis contains practical part, which compares the collected data on the domiciliary services. It specifies services provided within the domiciliary services, funds granted for the service, number of clients, basic information on providers and their pricelists. The data were collected as of the last quarter of 2011. The target of the thesis was to compare the income and expenditures of the domiciliary services provided in the administration district of České Budějovice, the municipality with the extended scope of performance. For the applied methodology I selected qualitative research and the secondary analysis of data as the applied method. The conducted research analysed four types of services provided in the administration district. The original hypothesis of the thesis that the assessed providers have identical average cost per 1 user proved to be invalid.
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Multi-source funding of nonprofit organizations, the impact on the financial statements
Jára, Václav ; Zouhar, Tomáš (advisor) ; Ištvánfyová, Jana (referee)
The thesis deals with the structure of Czech tertiary sector and its financing methods. It defines a nonprofit organization, introduces various types of organization, particularly in non-governmental sector, characterizes their properties and describes the legal framework within which they are established, and cease to exist operate. It deals with the issue of multi-source funding of nonprofit organizations with an emphasis on financing the operation of foundations. It provides important information about the Via Foundation, its activities, administration, and assets management. It analyzes the Via Foundation revenue to cover costs associated with administration of the foundation in terms of their origin and destination.
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Financing and accounting of allowance organization in concrete conditions
Eichlerová, Gabriela ; Takáčová, Hana (advisor)
The bachelor's thesis deals with funding and accounting of allowance organization. It is divided into two parts: theoretical and practical. The non-profit sector and management issues of allowance organizations are characterized in theoretical part. Financial arrangements and funds are described. The bookkeeping part focuses on bookkeeping procedures in chosen sections until the end of year 2009. There are also mentioned changes from 1. 1. 2010. The practical part is dedicated to analysis of management of concrete allowance organization - secondary technical school in Prague.
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Accounting and foundation funding in particular conditions of "Dady and mum fundation"
Jošt, Marek ; Takáčová, Hana (advisor)
Accounting and foundation funding in particular conditions of "Dad and mum foundation" is the topic of this work. This foundation has been founded 13 years ago, deals with substitute family care and supports foster families. It helps children grow in complete families. The work deals with foundations funding in the Czech Republic and consists of 2 parts. First part focuses on the law of these non-profit organisations and also on how their accounting differs from the other business entities. Part 2 is practical, includes financial analysis and evaluates the overall financial situation. The analysis is based on financial statements from years 2006 - 2008.
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