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Project Financing from the EU Funds
Hanek, Martin ; Vedra, Lubomír (referee) ; Heralecký, Tomáš (advisor)
This diploma thesis focuses on the EU structural funds and their utilization in the development of municipal infrastructure. The thesis starts by introducing the theoretical knowledge which is followed by analysis of the status quo. Finally, it elaborates concrete proposal for financing of large investment project in a small village. The results should help municipal council to realize the possibilities of municipal budget in the implementation of extensive investments and as the basis for decision making of the method of financing.
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The state accounting reform and its practical application in the town Úvaly.
Tvardíková, Marika ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The work is focused on the state accounting reform and its practical application in the town Úvaly. It is divided into theoretical part and practical part. The theoretical part focuses on the status of municipalities in the Czech Republic, on the legal definition of the municipality and compilation of the municipality budget. The following part in the theoretical part engages in reform of the public administration and self administration accounting regarding to the legal aspects. The practical part is then focused on the analysis of the budget and the profit/loss statement of the town Úvaly and their comparison.
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Impacts of economic crisis on the managing of communities
Charvát, Ondřej ; Sedmihradská, Lucie (advisor) ; Bayer, Ondřej (referee)
This thesis deals with the evaluation of the impact of the economic crisis on the 130 largest cities in the Czech Republic. These municipalities are divided into four groups, which are then evaluated in detail. The research period is the time interval bounded by the years 2003 and 2012. The work consists of two parts. The first part describes the theoretical framework of municipal finances and the expected impact of the economic crisis on the budgets of municipalities. The second part deals with the assessment of revenues and expenses during the period under review. The analysis is performed both in absolute municipal budgets and on the basis of financial indicators that are used to analyze the financial health of municipalities.
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Analysis of small municipalities management in connection with the use of subsidies
Pavlů, Eliška ; Krbová, Jana (advisor) ; Pucandlová, Miroslava (referee)
The field of this Master thesis is economy of small municipalities and its analysis with regards to subsidies exploitation. The goal is the analysis of subsidies exploitation by small municipalities (size < 2000 inhabitants) within the Jihlava district, investigation of its successfulness and financial condition. National public expenditures policies, EU expenditures policies, municipalities budgeting system and financial analysis has been introduced in the theoretical background. As was mentioned earlier, the research sample includes 116 municipalities located in Jihlava district. Respondents were especially mayors or councils (staff) who are acknowledged in budgeting and subsidies obtaining at the same time. The research used Mixed Methods that means quantitative and qualitative approach together. According to research design were methods used as a sequential explanatory research design (QUAN -- qual). Data used for quantitative part was gained from public databases and questionnaire distributed to the mentioned municipalities. The qualitative part included interviews with selected mayors and has brought deeper knowledge and explained particular topics. Statistical analyses were used for testing correlation between financial condition, subsidies exploitation successfulness and perceived satisfaction. Results brought interesting knowledge that with increasing count of municipality inhabitants decrease financial condition. On the other side, the financial condition is independent on exploitation subsidies successfulness but the perceived satisfaction dependent is. Interesting also is that the best results in financial condition have the municipalities which aren't satisfied with subsidies exploitation or have exploit neither.
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Impact of subsidies on economy of municipalities
Rytina, Jan ; Krbová, Jana (advisor) ; Pucandlová, Miroslava (referee)
The objective of this bachelor thesis named "Impact of subsidies on economy of municipalities" is assessing influence of subsidies that they might have on economy municipalities both in positive and negative way. The impact will be demonstrated by properly chosen indicators of financial analysis. First, theoretical part, deals with form to financial system of municipalities, where is described budget. Main target of second chapter is finding appropriate indicators and their brief explanation. Third part has been already practically oriented, there you might find analysis of budgets each municipalities in years 2005--2010 and provided by indicators of financial analysis is proving influence of received subsidies on their economy results. And the conclusion summarizes the findings.
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Municipal Tax Revenues in Times of the Economic Crisis
Maryško, Michal ; Sedmihradská, Lucie (advisor) ; Špinerová, Zuzana (referee)
Nowadays, the phenomenon of the Economic Crisis is still very topical economic issue. Not only private but also public sphere suffer from Economic Crisis. Thesis, called "Municipal Tax Revenues in Times of the Economic Crisis", deals with development of tax revenues between 2007 and 2010. In addition, this paper scrutinizes evolution of other revenues that flows into municipal budgets. For this analysis, three cities in Central Region of the Czech Republic, such as Mladá Boleslav, Mnichovo Hradiště and Kosmonosy, were selected. Above-mentioned work also focuses on possibilities of municipalities in terms of coping with reduced tax revenues. The crisis have not affected monitored municipalities so dramatically. Although tax revenues have considerably decreased, municipalities did cope with such a situation by means of drawing reserves from previous years. Thesis is divided into four chapters. First part deals predominantly with municipal revenues in general (tax, non-tax, capital receipts, subsidies) and budget-designated taxes. In the next chapter, revenues of chosen municipalities are analysed. In the third chapter, these revenues are compared by the test of selected municipalities. The last part formulates municipalities` options to prevent the reduction in tax revenues.
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Municipal Budgets. A Case Study
Tesárková, Jana ; Petrášek, František (advisor) ; Šveňková, Alena (referee)
Tato bakalářská práce je zaměřena na způsob financování a hospodaření obcí. Zabývá se přerozdělováním finančních prostředků, které obce čerpají ze státního rozpočtu. Je postavena na historických základech, přičemž pozornost je věnována vývoji právního postavení obcí a změnám ve způsobu financování obcí. Uvedená problematika je představena na konkrétní obci Obory, kde je proveden rozbor rozpočtů v období let 1990-2007. Závěr práce je zaměřen na zhodnocení změn ve financování a na jejich důsledky.
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Finanční aspekty podnikání obcí
Ctibůrková, Jiřina ; Peková, Jitka (advisor) ; Březina, Petr (referee)
Cílem této práce je přiblížit čtenářům výkon samosprávy na úrovni obcí a zhodnotit podnikání obcí jako způsob jejich efektivnějšího hospodaření s majetkem. První část řeší právní postavení obcí v České republice a jejich funkce v rámci výkonu veřejné správy. Další část se zaměřuje na hospodářskou činnost obce, tedy na hospodaření dle rozpočtu a nakládání s majetkem. Ve třetí části je teoreticky zhodnocen význam a možnost podnikání obcí a organizační formy, kterých může obec při svém hospodaření využívat. Poslední část přináší zhodnocení hospodaření konkrétní obce (Město Rakovník) s důrazem na formy její hospodářské činnosti.
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