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Analysis of the Municipality Management Čejč
Martinková, Monika ; Peš, Radek (referee) ; Kopřiva, Jan (advisor)
The bachelor´s thesis deals with the issue of management and finance territorial autonomy units and the evaluation of the municipality management in Čejč. The first part of the work is focused on teoretical resoures of the community, budgetary system and the budget of the municipality. The second part deals with basic charakteristic municipality Čejč and analytics her managament. In the third part there are distcribed ideas for the economy improvements of situation and oppotrunities, where the municipality could obtain grants for further development.
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Investing in Children - Sustainable fertility from the perspectives of generational accounting, social welfare, human capital creation and the free-rider problem, with policy recommendations for the Czech Republic
Zborník, Peter ; Háva, Petr (advisor) ; Potůček, Martin (referee)
This paper seeks to clarify the causes and effects of low fertility in Europe with a special emphasis on the Czech Republic. Instruments to measure fertility and the efficiency of investments in children and human capital are defined. Generational accounting is used to show that low fertility has severe effects on the long-term sustainability of the Czech fiscal system. Social Welfare Stock (SWS) is developed as an alternative to the Gross Domestic Product (GDP). SWS-growth is forecasted to be weak unless fertility increases. The main cause of low fertility, are high opportunity costs of children due to Familism and gender regimes. The PAYG pension system is claimed to have abolished the old-age insurance motive for having children. Children bring economic dissatisfaction: "on the basis of a purely economic approach, the optimal number of children for a rational agent is zero" (Stanca 2009). A further cause of low fertility is an inefficient public administration due to corruption, lack of political incentives and budgetary constraints. Proposed policies to increase fertility are: increased share of GDP on child benefits from 2,2% to 2,95, with a higher share of the benefits for young children; child-related pensions; more quality child care for children aged 0-3; parenting training and interventions for...
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Budget Observance in the Particular Conditions of Municipality Stary Materov
Sehnoutková, Veronika ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
The thesis deals with economy and legal status, competency, authorities, budget, budgetary control, revenues and expenses of the municipalities in the Czech Republic. The practical part of the thesis focuses on financing, management, revenues and expenses analysis, budget observance analysis of the municipality Stary Materov in 2005 - 2009.
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The financing of local authorities in the Czech Republic and the Slovak Republic
Ženíšková, Petra ; Čermák, Jiří (advisor) ; Josef, Josef (referee)
As the name suggests, the thesis is focused on the issue of financing of municipalities in the Czech Republic and the Slovak Republic, with a sub-aim of the thesis presents the comparison of the systems of budgetary allocation of taxes in both countries. The theoretical part, namely the literature review, defines the public sector, state administration and territorial self-government, defines villages, their revenues and expenditure and, finally, describes the systems of budgetary allocation of taxes. The core of the second, analytical part consists of a targeted analysis of the management of the selected municipalities, i.e. municipalities of the Czech and of the Slovak, in the years 2009-2014. This part also contains a brief description of the selected municipalities and model calculations of the predicted and hypothetical revenues ( according to the model of financing of the second state), with which it is carried out the comparison of the systems of budgetary allocation of taxes of the two states. At the conclusion of the thesis are described and evaluated the results.
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The role of the EU budget in the context of the ongoing reforms
Fialková, Veronika ; Abrhám, Josef (advisor) ; Pluskalová, Eva (referee)
The diploma thesis The role of the EU budget in the context of the ongoing reforms assesses the functioning of the EU budget and considers the question of what changes should bring the ongoing budgetary reform. The thesis analyses the problems of functioning of the existing budget, both on the expenditure and revenue side, and also within the budgetary procedures. The main problem is seen in the discrepancy between the structure of the expenditure and the priorities of the EU. Among other problems are listed the fragmentation of expenditure to a large number of goals, unsuitable character of revenue resources, insufficient flexibility and inadequate setting of some of the decision processes linked to the budget. The thesis focuses on the budgetary reform and debates its possible outcomes, which will shape the financial perspective for the period after 2013. The thesis examines different reform options from a complex point of view. It considers the reform proposals from the European Commission, independent academics, research centers and think tanks, and also from the point of view of the Member States' governments. The thesis assesses these proposals in the context of the EU's present priorities, to which belong above all the goals set in the Europe 2020 strategy, and in the context of the effectiveness of public spending in a multilevel government structure. The thesis concludes that the reform should transform the budget into a flexible instrument for achieving EU's priorities financed from autonomous EU revenue resources.
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Filling budget on concrete conditions of municipality Lodhéřov
Stárková, Kateřina ; Nováková, Štěpánka (advisor)
The main aim of the bachelor thesis is to acquaint with legal form of municipalities in Czech Republic and their economy. Analysis of municipal economy is apllied to concrete example of municipality Lodhéřov. The thesis is divided into two parts. First part is theoretic. This part defines basic terminology used in connection with municipalities and their budget, such as municipal competency, municipal authorities, municipal budget, municipal budgetary process or actual budget structure. The second part describes economy of municipality Lodhéřov. This part analyzes revenues, expenses and financing of municipality Lodhéřov for years 2006, 2007 and 2008. Thesis is further focused on filling budget in analysed years.
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Office Financing and Budgeting
Sakař, Jan ; Šrédl, Karel (advisor) ; Markéta, Markéta (referee)
The theoretical part of this thesis deals with the characteristics of budget systems, especially the areas of public budgets, i.e. the state budget and the budgets of regions and municipalities. This part of the work is characterized by many instances of various budgets and municipality budgets. The state budget in terms of budgetary system is assigned the greatest importance.
The central issue of this work is the municipal budget, which also corresponds to the practical part. Furthermore, the structure of both revenue and expenditure, including the ability to cover the resulting deficit, is discussed.
The practical part analyses the municipal budget of Vysokov, a municipality in the Náchod district. The introduction is a brief description of the selected municipality. What follow are the horizontal and vertical analyses of the financial statements in a simplified format. The achieved results are compared with the results of the neighbouring municipalities of Studnice and Kramolna for better predicative ability of management. The period over which the financial statements of the municipalities were assessed stretched 2010-2014.
In the conclusion of the practical part, a pyramid breakdown of the municipal property of Vysokov was drafted in relation to the total capital.
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Evaluation of the Municipality Management of the Community of Tvrdonice
Komárková, Renata ; Harant, Vladimír (referee) ; Lajtkepová, Eva (advisor)
The bachelor thesis deals with the issue of finance territorial autonomy units and economy evaluation of the municipality Tvrdonice. The first part of the work is focused on theoretical knowledge of the budgetary system, community and the budget of the municipality. The second part deals with basic characteristic of the municipality Tvrdonice. In third part are analysed incomes and expenses of the municipality budget in the last four years. The last part contains own ideas for improvement of the management of the municipality.
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The analysis of economic performance of the Vysočina Region with the focus on the means of financing of regional development
Beránková, Kateřina ; Měrtlová, Libuše (advisor) ; Peková, Jitka (referee)
The thesis analyzes economic performance the Vysočina Region, while the main focus is on the means of financing of regional development. The work is dividend into two parts. Theoretical section discusses significance and functioning of a local government in the Czech Republic and basic aspects of implementation of regional policies within international, national and regional context. The analytical part of the thesis overviews economic performance of Vysočina Region in the 2010 -- 2012 period, which was characterized by budget surpluses due to conservative budgetary policy. Secondly, the section is devoted to Vysočina's Development Programme, whereby support for regional advancement is being secured. Last but not least, it is commented on matters restraining regional advancement, such as weak services sector, thin presence of so-called high-tech industries, low proportion of college-educated population etc.
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Local autority budgets in the Czech Republic
Černá, Romana ; Čermák, Jiří (advisor) ; Jana, Jana (referee)
This thesis on the budgets of territorial government of the Czech Republic deals with the issue of financing municipality Obořiště in the years 2005-2014, which is mainly reflected the impact of budget tax determination on the municipal budget. To fulfill that objective is an assessment of expenditure and above the revenue budget of th municipality. For a subset of the thesis are selected two villages in the Central Region, where i tis drawn comparisons of income for a given period. The theoretical part focuses on the basic concepts of local government, the budget structure, budgetary process. In conclusion contains a summary of the financial sitation of the municipality and is designed recommendations for the future management of the municipality.
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