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Statutory and economic transformation of the Czech philharmonic orchestra
Doubětová, Martina ; Skovajsa, Marek (advisor) ; Matyáš, Ondřej (referee)
The target of the study was an analysis of the current legal environment of the state contributory culture organizations in the Czech Republic and the options for their transformation into non-profit non-governmental organizations. This was demonstrated on the case of the Czech Philharmonic Orchestra, a contributory organization. Apart form the analysis of the documents, mainly analysis of semi-structured expert interviews, inner observations and informal expert interviews were applied in the qualitative research. These methods were the tool for a conclusion whether the current legal form of the Czech Philharmonic Orchestra is appropriate or whether there is a more suitable alternative in the current Czech legal environment. The result of the research is its practical application demonstrated on a model transformation of the Czech Philharmonic Orchestra into a non- profit organization (a specific type of a Czech non-profit non-governmental organization serving the public interest and/or common good), according to the Act on non-profit non- governmental organizations in its amended version.
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Application of selected accounting principles in specific conditions of Centrum Paraple, a public benefit organization
Pištorová, Bára ; Poutník, Lukáš (advisor) ; Zouhar, Tomáš (referee)
The thesis deals with accounting principles in specific conditions of the selected non-profit organization. The main aim of this thesis is to describe and analyse accounting practises of the accounting entity and evaluate them in terms of accounting principles. The first part constitutes a theoretical base for this issue. In the first chapter are described public benefit organizations with relation to legislation. The second chapter defines assumptions of double entry accounting system and particular accounting principles. In the third chapter is introduced non-governmental organization Centrum Paraple, a public benefit organization, especially its activities, mission and economy. The last chapter constitutes a practical base of the thesis, which is based on an analysis of certain accounting principles in specific conditions of the selected public benefit organization.
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Analysis of the economy of public benefit organizations in specific conditions of Domov Sue Ryder, o. p. s. for the period 2006 - 2009
Stárková, Kateřina ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The main aim of this thesis is to get acquainted with issues concerning the non-profit sector in Czech Republic. The first part is theoretical, and defines the concrete types of non-profit organizations and their legal regulations. Further attention is paid to accounting for non-profit organizations, and definitions of terms commonly used in connection with non-profit organizations such as fundraising or self-financing. The second part describes the economy of a specific non-profit organization, namely Domov Sue Ryder, a public benefit organization. This part analyzes the revenues, expenses, and profit of Domov Sue Ryder for the period 2006 - 2009 in distribution to main and additional activities.
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The analysis of Dejvické theatre
Vrzáňová, Anna ; Slintáková, Barbora (advisor) ; Sedmihradská, Lucie (referee)
This thesis argues for public financial support the theatres. There are described various types of organizations of the public and the private sector which are supposed to operate in this field. The main attention is focused on two forms which belong to the public sector, these organizations are the allowance organization and public benefit organization. Theirs differences, advanteges and disadvanteges are compared with a view to the financing sources. The last part of the thesis deals the analysis of Dejvické theatre as allowance organization and public benefit organization dutiny the years 2001 - 2007. The analysis regards to the change of the legal form of this theatre in 2004.
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