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Expenditures of Public Institutions on Purchase of Goods and Services
Krečmer, Marek ; Skuhrovec, Jiří (advisor) ; Vukelić, Tatjana (referee)
The main goal of this thesis is to analyse the expenditures and public procure- ments of fifteen municipalities and all of the ministries of the Czech Republic during the years 2009-2011. The main core is in analysis of what are the procurable expenditures and what percentage of them is procured through the Information System of Public Procurements ISVZ. The main idea behind this analysis is that every other procurable expenditures not procured through ISVZ could be labeled as non-transparent. Hence, higher the ratio of expenditures procured publicly through the ISVZ, the better is the authority in achieving the good practice. The results of this analysis could be used as a comparative tool between the respective authorities. JEL Classification H50, H51, H52, H53, H57 Keywords Public Procurement, Public Finance, Public Ex- penditures, Public Sector Accounting Author's e-mail krecma@gmail.com Supervisor's e-mail jskuhrovec@gmail.com
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Expenditures of Public Institutions on Purchase of Goods and Services
Krečmer, Marek ; Skuhrovec, Jiří (advisor) ; Vukelić, Tatjana (referee)
The main goal of this thesis is to analyse the expenditures and public procure- ments of fifteen municipalities and all of the ministries of the Czech Republic during the years 2009-2011. The main core is in analysis of what are the procurable expenditures and what percentage of them is procured through the Information System of Public Procurements ISVZ. The main idea behind this analysis is that every other procurable expenditures not procured through ISVZ could be labeled as non-transparent. Hence, higher the ratio of expenditures procured publicly through the ISVZ, the better is the authority in achieving the good practice. The results of this analysis could be used as a comparative tool between the respective authorities. JEL Classification H50, H51, H52, H53, H57 Keywords Public Procurement, Public Finance, Public Ex- penditures, Public Sector Accounting Author's e-mail krecma@gmail.com Supervisor's e-mail jskuhrovec@gmail.com
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Public Sector Accounting According to Czech Legislation and IPSAS
Šantinová, Věra ; Zelenka, Vladimír (advisor) ; Svoboda, Michal (referee)
The aim of this work is to introduce the issue of the public sector. Work explains principles and funding of public sector but the main attention is focused on its accounting. Accounting of public sector is viewed from the perspective of czech legislation and International Accounting Public Sector Standards (IPSAS). The last mentioned one is dealing only with the selected standards which shows the specifics of public sector. It includes for example revenue from non-exchange transactions, impairment of non-cash-generating assets and financial statements of public sector entities.
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The accounting reform in the Czech republic
Marešová, Ivana ; Svoboda, Michal (advisor) ; Hálek, Miroslav (referee)
The aim of this bachelor's thesis is to describe accounting reform, which is now implementing in Czech republic. Given that this reform is very extensive, only the most important reform measures are listed and described in this work. The thesis also deals with the central system of state accounting information and the practical impact of the reform of state accounting on a specific selected entity.
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