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Modification of subsidy policy and its impact on financial health of agricultural companies
KUNDRÁTOVÁ, Jana
This thesis focused on examination of influence of changes structure and volume of grants on financial situation of selected farming companies. In the first part, the history of SZP, legal form of EU and CR and first of all the survey of grants which were possible to obtain in years 2004 {--} 2006 and after a year 2007 is stated. The second part of the thesis is attends to evaluation of financial situation of selected farming companies, which are dividend into 2 groups according to area where they are farming (region of LFA, marginal area). Resalts of analyse are stated in this part. Changes which occured in endowment policy in new plan period 2007 {--} 2013 are stated in this part too.
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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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Grants and their inclusion in accounting records kept by business entities
Řihánková, Markéta ; Procházka, David (advisor)
The bachelor thesis investigates issues related to grants and their inclusion in accounting records kept by business entities. The first part of the thesis is concerned with defining terms used when referring to grants. The second part is devoted to inclusion of grants in accounting records in accordance with the legislation of the Czech Republic and International Accounting Standards. The final part describes the step-by-step procedure ranging from acquiring information about grant programs offered to withdrawing grant funds, as well as how the processes are covered in accounting records.
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Analyse and evaluation of financing education at the region level
Pavlasová, Veronika ; Toth, Petr (advisor) ; Kokeš, Vladimír (referee)
The bachelor thesis is devided to five parts. In the first part is writen about public expenditure with a view to externalities and education. The second part describes system of education in Czech Republic with a view to particular level of education. In the third part of bachelor thesis is writen about conception system of education and legislation. The fourth and fifth part are more important. Parts are aim for basic characteristic of education expenditures and mechanism of financing from government budget and regional budget. Common findings are in last part apply to concrete region, Moravskoslezský region. It does mean analysis concrete flows of money form sources to education organization. Aim of bachelor thesis is komplex analysis financing regional education at present, which includes firstly description general principles of financing according to significant regulations and conceptions and then compare it with educational experience.
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Grants for promoting alternative energy sources
Gábelová, Barbora ; Munzi, Tomáš (advisor) ; Vebrová, Ludmila (referee)
This work deal with the characteristics of alternative energy sources, their usage, comparing with nonrenewable energy sources and of development alternative energy sources above all by grant programs. Important part of this work is also comparing efectivnes and costs. Practical part is followed by a list of requirements and operations necessary for a succesfull and proper utilization of grants. The goal of this work is to show influence of energy production on world economic-political situation especially comparing nonrenewable and alternative sources. Accomplishment of this work I consider finding answer on question: "Is it possible to incorporate alternative energy sources into the regular energy production without grant programs?"
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The administrative burden of public spending programs
Forgáčová, Eva ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
The thesis is focused on finding administrative costs of the selected public spending program - the Operational Programme Education for Competitiveness. The work presents the theory of public expenditure, public spending projects and administrative costs to the extent required. There is also described the Operational Programme Education for Competitiveness itself. The core is in the analysis of administrative costs for the three types of projects, the administrative burden is watched in the selected projects at various levels of implementation structure. The values observed are compared, evaluated and commented. The problematic areas are formulated pursuant to the observed data. To determine the necessary data has been used a questionnaire survey.
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Return on investment in passive houses and their subsidies
Malinová, Kateřina ; Písař, Pavel (advisor) ; Šmíd, Jan (referee)
Recently one of the most discussed themes is climate change and green parties come into a political scene. They further policy of ecological taxes which increase prices of energy. The consumers react to this increase of price and the demand of energy-saving style of life is increasing. That's why the passive houses are so popular in Europe especially in Germany, Austria and Switzerland. Czech Republic reacts against it with a grant programme "Green savings" which was debatable at the beginning. It is because of a condition that grants can be utilized only by people who will have a passive house built by suppliers from the List of Qualified Suppliers which is state on websites of Department of the Environment. That passive house is usually more expensive even if you get the grant. I would like to find advantages and disadvantages of The Green Savings programme. The main goal of Bachelor Thesis is finding out if is profitable to invest into passive houses development in Czech Republic in term of investment return. As good efficient example I use the seminar building of Centre Veronica Hostětín which is the first public building in Czech Republic.
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Financial resources of small and medium enterprises, Sintex a. s.
Hedvíková, Petra ; Staňková, Anna (advisor) ; Janouch, Zdeněk (referee)
The subject of my dissertation "Financial resources of small and medium enterprises" is the question of small and medium enterprises and their financial resources. I chose one textile factory for my analysis. There are supportive pragrammes mentioned in this part of my dissertation. The graduation thesis is devided to three parts. The first one is focused on definitions -- enterprise, enterpriser, legal form. In this chapter is definition of small and medium enterprises (SME) according to EU directive. We find there the advantages and disadvantages of SME, too. The second part attends to clasify financing posssibilities. We know own, external and alternative financial resources. In the last chapter of my dissertation we can find analysis of financial resources of particular textile factory Sintex, a. s.
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Spektrum rizik a možné návrhy jejich eliminace při čerpání dotací z evropských strukturálních fondů
Mikulová, Magdaléna ; Písař, Pavel (advisor) ; Zemplinerová, Alena (referee)
The main target sets by this bachelor thesis is to identify the most fundamental risks, which endanger subjects during the pumping of dotations from the european structural funds and suggest possible ways of their elimination. The first part of this bachelor thesis contains theoretical introduction about european grant policy, defines conditions for dotations pumping from funds, specify particulars funds, mentions projects, which already have been succesfully realized. It's also described the actual subjects options how to get money from the european resources. The second, analytic part of work defines number of fundamental risks, which subjects can overtake during the grant process. Risks are specified and are designed possible variants how to avoid them. Subject project's device does not have to be negatively effected by these risks. Bachelor thesis also contains consultancy companies market analysis and questionary research to get some practical knowledge.
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