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The accounting of local governments on the example of municipal district Praha-Petrovice
Stehlíková, Simona ; Svoboda, Michal (advisor)
This bachelor thesis deals with budget management and accounting of local governments, particularly in terms of municipal districts of the capital city of Prague. The position of local governments and municipal districts within the public sector in the Czech Republic is defined in this thesis. The main goal is to define accounting of local governments after the start of the accounting reform of public finances. The thesis also deals with the municipality`s economic review and financial analysis of municipalities. Selected parts of thesis are specified in particular terms of the municipal district Praha-Petrovice.
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The relation between the tax of base and the income
Maráková, Eliška ; Polák, Martin (advisor)
Bachelor's thesis deals with the relation of the base of tax and the income in the Czech Republic, and in particular for legal persons. The determination of the financial result is explained, and its subsequent adjustment on the basis of assessment, as well as the determination of the tax obligations and the payment of tax. At the conclusion of the work is the entire process of adjustment to the result of correction on the basis of the tax shown on the example of a fictitious company.
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Eating habits Reconstruction and use of animals in the Old Prague town in the Middle Ages through its own analysis of a set archaeoyoological animal bones from Pařížská ulice
BURIAN, Martin
Annotation Archaeological research in the street Pařížská 68 provided archaeozoological assemblages, which consists of 773 remains of bones, teeth and their fragments. Collection is originated from two basements and it is dated to three horizonts: 12th. ? 14th. century. Economic mammals of diffrent age ranges were demonstrated through the analyses. These data, along with anatomy and butchering traces on the bones indicated, that the analysed place was conected with the breeding of livestock and poultry. The bones of wild mammals was also slightly detected. Numerous fragments of horns and metapodials from cattle, suggest a possible production activities. Urban site represented an independent economical and production unit of small scale. The presence of Jewish ethnicity based on osteological data was confirmed nor refuted.
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The system management, financing and control of selected high school
POLÁKOVÁ, Miluše
The goal of the work is to describe the development of high school education in the Czech Republic, specify the methods of financing and management of entrusted funds and the subsequent internal and external control system with application of theoretical background to the high school funded in the year 2007 by meeting of two secondary vocational schools. For analysis of the financial management financial statements of balance sheet and income statement are available for individual years 2005 {--} 2009. The largest share of the semi-budgetary organization revenues were grants. The most significant form of the self-financing of schools were sales of services. In the reference period organizations were self-sufficient and can be also evaluated as liquid with standard financial situation. Organization B showed better results, therefore it can be concluded that the merger would especially benefit the organization A to which the second organization joined.
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THE IMPACT OF SOCIAL SERVICES ACT ON ECONOMY OF STAROMĚSTSKÁ SOCIAL SERVICES CENTRE
ŠTURMOVÁ, Marcela
A new Social Services Act has brought a lot of changes towards social services providers and users. This bachelor´s work is focused on the study of economy and services provided by the Staroměstská Social Services Centre, a non-profit organisation. When the new Act came into force, two budgetary periods have been analysed and viewed from the aspect of radical changes which the Act has brought. The aim of this study is to find out how much the new Social Services Act affects the economy of the Staroměstská Social Services Centre. This study contains mostly the financial analyses of the budget, costs and yields, structure and state of the staff and financial sources of the organisation. Secondary and factual analyses of adequate document data have been applied in this study. I have used such reliable documents such as the document of foundation of the organisation, cost calculations, economy analyses, grant requests and personnel data. The results of this study are a complete economic analysis of the 2006 {--} 2007 turning period containing budget calculation, state of the staff and ways of financing the organisation. Both hypotheses assumed at the beginning were proved. New legislation has improved covering the costs of social services and has raised income. At the same time the offer of social services in the Centre has been extended.
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VAT issues in respect to municipalities
TYEMNYÁKOVÁ, Jana
The primary objective of this thesis is to assess the impacts of VAT on municipal economy, to determine when it is advisable for a municipality to become a VAT payer and how the VAT payership affects the municipality{\crq}s income, and what the associated rights and obligations are. Based on an analysis, we review Municipality ``X{\crqq} that registered for VAT voluntarily on July 1, 2004 and Municipality ``Y{\crqq} that only became a VAT payer beginning January 1, 2009. According to the information revealed, the VAT registration associated financial benefits for Municipality X were closely connected with its financial investments made with the assistance of received subsidies and capital investments into property. Compared to Municipality X, the implications are that Municipality Y would have not benefited from becoming a voluntary VAT payer. The anticipated financial effect would have been neutral. At present, we can state that the greatest financial benefits for municipalities under the VAT scheme arise from investments into the renovation, repairing work or construction of water-supply and public sewer systems provided that the municipality operates or lets it on lease to another VAT payer.
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Economy of the chosen faculty of the public university
HRUŠKOVÁ, Jana
The principal aim is to analyse the economy of the Faculty of Biological Sciences, the part of the University of South Bohemia, in the year 2006 and make a prediction and proposal of financial management steps for the year 2007 in connection with the transformation to the faculty of Natural Sciences. With regard to the time displacement of the graduation theses livery and to the existence of the live data for the year 2007 the aim is extended to comparison this prediction with the real results.
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The budget implementation in the specific context of the town Jablonec nad Nisou
Gálová, Lucie ; Nováková, Štěpánka (advisor)
The work deals with the budget implementation of the town Jablonec nad Nisou in the years 2006 - 2008. It is divided into two parts - theoretical and practical. The theoretical part focuses on the local government bodies in the Czech Republic, their status, competency, budget management, authorities, budget, extra-budgetary funds, as well as accounting. The practical part is then focused on the city of Jablonec nad Nisou, its history, present and above all implementation of the budget.
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