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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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Progress of the system of public health insurance and health insurance companies in the Czech Republic for the period 2000 - 2015
Pecková, Tereza ; Lukášová, Tereza (advisor) ; Bartůsková, Lucia (referee)
This bachelor´s thesis analyzes the basic funds of health insurance companies for the period 2000 - 2015 in the Czech Republic, especially the creation of resources and their use and the entire system of public health insurance in the Czech Republic. Basic funds are one of the components of the overall economy of health insurance companies. First it is necessary to describe the market of the insured. The insured create and use the finances within public health insurance. Also important are contributions from the state budget for those insured by the state. We can conclude that the cost of health insurance companies are rising and that population is aging in the Czech Republic. However, this is not a balanced linear growth. The number of pensioners grew at a slower rate of growth, but according to population development forecast, there should be faster growth in the number of pensioners in the following years. Significant growth in cost is particularly noticeable in the age category of 80 and above, and increasingly more people should live up to this blessed age, also thanks to modern public health.
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Construct model of respire care center for older people in region Trhovosvinensko
ADAMOVÁ, Tereza
The aim of the thesis has been to propose a model relief services facility for senior citizens in the region Trhové Sviny on the basis of results of an analysis of the region{\crq}s potential and needs. The current offer of services for seniors has been identified, including the possible necessity of extending this offer by facilities providing relief services. The non-governmental organisation Borůvka, Borovany providing relief services to families with handicapped children would welcome an expansion of relief services and therefore it is likely that the project will be implemented in co-operation with this non-governmental organisation. In the theoretical part, the target group of the model facility is described first. Good knowledge of the recipients of the service {--} in this case senior citizens {--} is a basic prerequisite for creating adequate services. Furthermore, social services that are suitable for seniors are described in this part, with a special focus on relief services. The history of relief services has been mentioned, including their models, forms and the contents of these services. The family and the senior are also described here. The practical part describes the current offer of services for seniors in the region Trhové Sviny. A SWOT analysis for the proposed facility has been processed in this part. Furthermore, the characteristics of the model facility and its operation are described in detail in the practical part so that the facility could be created. This part contains the details of the project{\crq}s aim, sphere of activity, characteristics of the target group and specific description of individual services, methods and forms of work in the facility, staffing, possible sources of financing and expected expenses and the technical solution of the entire project. This thesis should serve as a manual for the implementing the new relief services facility, which should be created in the future in co-operation with the non-governmental organisation Borůvka, Borovany. Moreover, this thesis provides a complex overview of relief services in general and it may serve as full information source for the general public.
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The analysis of the regional budget economy in the Czech Republic and application on the capital city of Prague
Dušátková, Klára ; Peková, Jitka (advisor) ; Matula, Miloš (referee)
The aim of this thesis is to investigate the management of budgets in the regions of the Czech Republic and in the capital city of Prague between the years of 2003 and 2013. Comparison is made between the capital city of Prague, Central Bohemian Region and South Moravian Region. The thesis opens with description of historical and legislative framework and continues with strong reference to the theory of public finance. The research shows that the most important source of revenues for the regions are financial transfers. Majority of Prague's income comes from public tax revenues. Current expenditures are the most prominent outlay of the regions and of Prague, too. The regional and Prague's total debt has grown continuously over the researched period. Strong impact on the budget economy has had the global economic crisis which has influenced the budgets since 2009.
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The impact of the economic cycle to finance the defense of the Czech republic in years 2004-2014
Heres, Ondřej ; Chmelová, Pavla (advisor) ; Strejček, Ivo (referee)
This bachelor work examines the impact of economic performance on financing the defense sector in the Czech Republic in the years 2004-2014. The main questions are whether this influence is clear and the extent to which is essential for funding this sector. The work also provides a basic overview about development and structure of the Ministry of Defence budget in these years. The theoretical part contains theories of business cycle and public sector and briefly introduces the basic institutions that are tasked to provide a defense. The analytic part analyzes the expenditures and revenues of the Ministry of Defence and assesses their mutual influence and simultaneously the influence of GDP on these indicators. To compare with previous findings, the GPD growth rate and the growth rate of defense expenditures in selected countries of NATO are analyzed in brief in the last chapter. While findings based on data from the Ministry of Defence have rather anticyclical development of defense expenditures, in selected countries of NATO, the development is more procyclical. It highlights the very ambiguous impact of the economic cycle on expenditures in the defense sector.
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Public budgets as a tool of control of public policies
Matušková, Helena ; Ochrana, František (advisor) ; Pavel, Jan (referee)
Diploma thesis "Public budget as a tool of control of public policies" discusses the relationship of public and budgetary policy and the possibility of using public budgets as a tool to control public policy with using budgeting methods, respectively systems of allocation of public resources. The aim of the thesis is to identify how the use of the means of public budget, whether it is used as a tool to control public policy and how it is in this area the legislative framework. Another objective is to identify real (political) work in practice and whether it corresponds to the present legislative framework. The diploma thesis focuses primarily on the state budget as the most important budget from the budget system of Czech Republic. These phenomena I examined on the basis of document analysis, analysis of the theoretical journal of the Ministry of Defence Military Perspectives and on the basis of interviews with the staff of Economic Section of the Ministry of Defence. The main conclusion of the diploma thesis is that there is a formal attempt to use the state budget as a tool of control of government policies, which differs from its real use. In the specific case of the Ministry od Defence is arriving to the conclusion that the use of guidance introduction of the national budget to control...
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Analysis of public procurement in Jindřichův Hradec
Freimannová, Beáta ; Maaytová, Alena (advisor) ; Kostohryz, Jiří (referee)
The goal of this paper is to analyze the process of assessment and outsourcing of contracts by the municipality. The theoretical part will concentrate on analyzing the city budget, its revenue and expenditure side. I put focus on capital expenditure by which municipality provides public services via public procurement. The second part defines the participants in the procurement process and the types of contracts. I pay attention to the methodology used by the city for the small scale procurement and methods of public procurement assessment, to be used in further analysis. In the third part I analyze one particular contract, steps involved in awarding the procurement and selection of assessment criteria. To determine the model weights I chose the method of successive weighting pattern combined with the method of allocation of 100 points. The values obtained in this way were compared with weights actually used. To assess the different offers I applied the newly obtained weights to the information published in the protocol (for assessment and evaluation of bids) and analyzed differences between actual and predicted points according to the new scale of weights.
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Zhodnocení výdajové struktury rozpočtu obce Měřín
Čížková, Zuzana
This bachelor thesis deals in theoretical part with terms related to public administration and public finance. Practical part of this thesis deals with the evaluation of the expenditure structure of the municipal budget of municipality Měřín in years 2006 - 2013 which is a main aim of this thesis. Next part of this thesis is devoted to public opinion survey, which was specially designed for selected municipality and afterwards evaluated. On the basis of results financial Analysis (on the basis was performed evaluation of the expenditure structure) and evaluated public opinion survey, was for local government proposed a recommendation leading to increase in income side of budget, costs saving or secure better amount services for citizen.
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