National Repository of Grey Literature 50 records found  beginprevious41 - 50  jump to record: Search took 0.01 seconds. 
Results of public budgets in the Czech republic between 1993 - 2009
Brejcha, Ludvík ; Ševčík, Miroslav (advisor) ; Řežábek, Pavel (referee)
This thesis examines the results of public budgets in the CR in the period 1993 to 2009. This is a hot topic, with the growth of public debt is becoming increasingly important. The aim of this work is a comprehensive analysis of public finances, specifically addressing issues of access to public deficit and reform public finances. The theoretical part is focused on defining the area being examined and the theory describing this area have their roots back more than sixty years ago in the USA. Although the idea is relatively old data, their content is still current. This is particularly important now that the growing indebtedness of many countries of the European Union, including the Czech Republic. The paper reviewed the current action by governments in the management of public finances. In the analytical part, I analyze using appropriate statistical data trends, correlations and patterns of past and current periods. Based on the trends observed and outline possible scenarios for future development. Reported research findings are interpreted in the form of text, supplemented by a series of graphic illustrations. Not forgetting the situation in the Czech Republic comparison with other developing countries of the European Union. The conclusion summarizes the findings and recommendations and outline likely future developments.
Alternative methods of financing health services in the distribution of costs in the population
Koubek, Jan ; Durdisová, Jaroslava (advisor) ; Mertl, Jan (referee)
This bachelor's thesis deals with the options of financing health care through the distribution costs of health insurance to inhabitants of the Czech Republic. In the first chapter the thesis focuses on the demographic trend in our country, because it is directly related to the complexity of health financing options and the possible distribution of these costs in the population. The most important is the process of aging and the associated increase in the volume of requests for the provision of health care in the current decline of contributions to the system. Another part describes the growth of expenditure on health in the country. Next chapter focuses on the typology of health financing. Therefore it deals with three basic types of financing health care and their advantages and disadvantages. The last chapter is a theoretical analysis of variations in the distribution of health care costs in two variants. There were selected The Nominal premium and The Special health tax.
Impact of The Ecological Taxes on Public Budgets and Consumption of Taxed Products in The Czech Republic
KUNCOVÁ, Alena
This master thesis deals with the influence of installation of ecological taxes upon public budgets. The aim is to review, whether collecting of ecological taxes caused reduction of consumption of the taxed fuel and energy. The comparative method is used here to compare the budget and the real payment of the ecological taxes in 2008 and 2009 in the Czech republic. The well-arranged tables and graphs show the comparison of the consumption of the fuel and energy since 2005 to 2009. The result of the research shows, that the collecting of the ecological taxes did not reach the expected amount, so the planned budget was not filled up. The consumption of the fuel and the energy in 2008 and 2009 decreased as expected, but it is impossible to appoint safely, whether the decrease was caused by the implementation of the ecological taxes to the czech legislature.
The fiscal importance of the various types of public income in the Czech Republic
KONVALINA, Petr
This work deals with the public revenue for their fiscal significance. They are described here so all kinds of public revenue and subsequently compared to their importance in the state budget and budgets of municipalities and counties.The greatest emphasis is on taxes, which represent the most significant type of government revenues in public budgets. There are described various types of taxes and is compared to their importance for different budgets in terms of their revenues in previous years. Also, the work discusses the importance of different types of public revenues as a share of gross domestic product of the Czech Republic. Here again the emphasis on taxes as the main public reception forming GDP.
Production of public goods in South-Bohemia region
TRNKOVÁ, Jana
The content of the first part of my work is a description of basic economy definitions from goods and public sector. I explain there public goods and their financing. This part is important because of better understanding of the second part of this work. My work name is Production of public goods in South Bohemian, and public goods are a lot so in the second part I chose description of a czech education from 2004 to 2007.
Budget system and budget process
BOHDALOVÁ, Jitka
The bachelor thesis describes current budget system and budget process in conditions of the Czech Republic. The thesis deals with the characteristic of the budget system, its structure and process on the central and local level. It also deals with principles and rules. The attention is focused on budget of local government in whole thesis. The thesis uses the analysis that compiles in the practical part concrete data of financing of public domains on the regional level. The budget of the South Bohemia region and other incidental budgets are analyzed. For this purpose are monitored budget years 2007, 2008 and 2009 from the data of the South Bohemian Regional Authority. The classes of revenues and expenses of budgets are compared for these years. The purpose of using of financial instruments and assessment of the management of South Bohemia region is also analyzed. The topic of the bachelor thesis solves the issue of public budgets that is - not for the first look - touching each of us. Each citizen pays taxes, administrative charges or local taxes, etc., that are revenues of local budgets. It is important to understand how significant the principal of the fiscal decentralization is and when competences are delegated from the central level to the level of regions and municipalities - on this level, they are closer to the citizen. This stands even for local budgets that the citizen can control, influence by elected representatives or he can go to meetings of the representative board on the regional and even on the municipal (local) level because of the decentralization.
Institute of historic goods in the Czech Republic: Public vs. Private funding
Eichlerová, Denisa ; Říhová, Vladimíra (advisor) ; Doležalová, Antonie (referee)
Bachelor thesis focuses on financing construction and financing of cultural heritage of conservation. The structure is divided into three main parts. Theoretical part, which defines a historical goods and their concepts as a public good. Omitted too, also a tradition of conservation in the Czech Republic to a large extent determine our present perception of historical objects. The second part defined the legislative and institutional framework for heritage protection with clear links economics and politics. In the last section of application will be analyzed the pros and cons of private and public funding in this area. Based on this analysis examined the hypothesis that is really needed to finance the participation of State for conservation and protection. Preservation system for the Czech Republic at the end compared with the system of France and Britain. Unless indicated, what is better or worse for society or economy, but what each option offers the Commission takes. In other words, we are privately or publicly funded architectural preservation. Czech is a conservation policy is so conservative, it does not solve the most pressing problem, namely the maximum utilization of national heritage fund? Remains a kind of stupor and national awareness of potential brake on development? I will mention how there are trouble spots and what are their proposals address.
Některé aspekty implementace mezinárodních účetních standardů IPSAS do českých účetních předpisů
Svoboda, Michal ; Mejzlík, Ladislav (advisor) ; Nováková, Štěpánka (referee)
Práce porovnává vybrané mezinárodní účetní standardy pro veřejný sektor (IPSAS) s českou účetní legislativou. Důraz je kladen na rozdílná ustanovení obou účetních systémů od obecných předpokladů až po konkrétní účetní a oceňovací metody. Stručně jsou také popsány mezinárodní instituce v oblasti účetnictví, resp. účetnictví veřejného sektoru.
Functional efficiency of the municipal subjects owing to the implementation of the quality system
Jašková, Petra ; Ševčík, Miroslav (advisor) ; Peková, Jitka (referee)
V diplomové práci se věnuji analýze vlivu implementace jednoho ze systémů řízení jakosti na subjekt územní samosprávy. V první kapitole proto uvádím základní definice a pojmy územní samosprávy. Zaměřuji se na kvalitu ve veřejné správě, na její vývoj a důvody, které vedou veřejnou správu k implementaci a využívání metod řízení kvality. Z možných metod kvality jsem si vybrala systém řízení jakosti pomocí sebehodnocení ? Common Assessment Framework (CAF) a hledám přínosy, které subjekt územní samosprávy může díky modelu CAF získat. Následně analyzuji jednotlivé kroky, které úřad při zavedení systému sebehodnocení musí provést. V závěru této práce analyzuji kvalitativní a kvantitativní přínosy modelu CAF pro občany, zaměstnance, společnost a pro konečné hospodaření úřadu.
The experiences of the system quality implementation on the municipalities with accent on the decrease of the budget costs
Andrýsová, Magda ; Ševčík, Miroslav (advisor) ; Peková, Jitka (referee)
V teoretické části se věnuji vymezení územní samosprávy, obcí s důrazem na jejich hospodaření. Následuje definice pojmu kvalita ve veřejné správě s vysvětlením důvodů, které municipality vedou k modernizaci jejich úřadů. Upozorňuji na problémy, se kterými se při implementaci mohou municipality setkat. Další kapitola obsahuje popis metod modernizace územní samosprávy, které jsou nejčastěji používány v České republice. Analytická část je zaměřena na popis implementace normy ISO 9001 na konkrétním subjektu územní samosprávy ? úřadu městské části Praha 10 s akcentem na zjištění vlivu na spokojenost občanů, zaměstnanců a efektivnost probíhajících činností. Následuje rozpočtová analýza, kdy nejprve vysvětlím současné trendy v rozpočtech obcí a potom se pokouším najít ty položky v rozpočtu ÚMČ Praha 10, kde lze dosáhnout úspor v důsledku zavedení systému kvalitního řízení. Následně se snažím odhadnout výši úspor, které by byly realizovány v národohospodářském hledisku, pokud by systémy kvalitního řízení byly zaváděny plošně po celé České republice.

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