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Financial Assurance of Investment Project in Public Sector
Martiniová, Blanka ; Liláková, Jitka (referee) ; Hromádka, Vít (advisor)
The aim of this bachelor's thesis is to grasp a financial assurance of projects in the public sector. In its theoretical part the possibilities of financial assurance in the case of building contract in the public sector are described. This part also defines key terms used in this subject. The second part of the bachelor's thesis, the practical one, shows the financial assurance of the particular public investment project, which already has been realized; the practical case serves as an instance of application of theoretical opportunities described above in the practical realization.
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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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Evaluation and Financial Feasibility of Investment Project Realized by Municipality
Feichtinger, Patrik ; Adlofová, Petra (referee) ; Hromádka, Vít (advisor)
The bachelor thesis deals with valuation of financial feasibility of investment project realized by municipality. In the theoretical part of thesis there are simply described possibilities ensuring of needed financial resources for realization of construction order realized by municipality and alongside there are briefly characterized basic terms from this issue. Practical part of the project is focused on analysis of budget the municipality, proposal of financial ensuring the project and assessment if its financial feasibility.
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Daňové zatížení příjmů ze závislé činnosti v České republice a státech Evropské unie
Weis, Tomáš
Weis, T. The tax burden of income from dependent activity in the Czech Republic and the countries of the European Union. Diploma thesis. Brno: Mendel Universi-ty, 2023. The diploma thesis deals with the evaluation of the impact of the change in the determination of the tax base and other tax changes in the taxation of income from dependent activity in 2021 and subsequent years. A comparison of the tax burden, including contributions to social and health insurance, is also made for different amounts of the tax base. A comparison of the tax burden of income from dependent activity in selected states of the European Union is also made for dif-ferent tax bases. The thesis also analyses the impact of tax changes on public budgets in the Czech Republic.
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Usage of financial means from EU funds and Czech republic's public budgets for allowance to secondary school teachers
POKORNÁ, Nikola
The main objective of the thesis is the analysis and evaluation of support from EU sources and public budgets of the Czech Republic in the field of education of secondary school teaching staff. The analysis was carried out on all operational programmes of the current programming period and other grant or subsidy titles relevant to this work. Partial goal of the work - the success or failure of finances was evaluated on the basis the subsidy call. Component of the practical part is also an outline of the development of the educational support of secondary school teaching staff and another topic is practical recommendations for future project implementers,.
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Legal regulation of budgetary discipline
Janáčková, Kateřina ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The thesis deals with the concept of budgetary discipline and various aspects of its possible enactment in the legal system of the Czech Republic and of the European Union. The aim is to analyze the current legal regulation in this field and suggest legislative changes that could improve its existent unsatisfactory state. The first chapter provides the theoretical basis for the subsequent analysis as well as for the recommendations presented in further chapters. The concepts of budgetary law, public budgets and budgetary discipline are defined here together with the basic principles of budgetary law. The stress is put on the principle of the long-term balance of public budgets that constitutes a starting point when examining budgetary discipline. The second chapter concentrates on the regulation of budgetary discipline in the Czech Republic. Taking into consideration the current situation, when the principle of long-term budgetary balance and consequently the budgetary discipline are almost totally ignored in our legal system, I decided to focus on the analysis of drafts that have regularly appeared since the 1990s and have never passed the Parliament. Regarding the valid legal regulation I centre on expenditure frameworks which are dealt with in the law on budgetary rules. The third chapter pays...
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Politika fiskální udržitelnosti ve Velké Británii během ekonomické krize
Viktorová, Kateřina
This bachelor thesis focuses on evaluation of fiscal sustainability policy in the United Kingdom in context of the economic crisis of 2008. There is analysed the impact of the economic crisis on public budgets and the total debt of the surveyed country. The results are compared with the fiscal sustainability policy in the USA. The comparison shows that the United States used appropriate fiscal incentives because fiscal sustainability during the crisis showed better results.
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Fiskální aspekty stárnutí populace
Schmídová, Žaneta
Diploma thesis deals with the identification of the influence of population aging on public finances in the Czech Republic. The thesis describes the effect of population aging on selected items of the state budget with a focus on state expenditures. The greatest attention is paid to old-age pensions. There is also an estimate of the impact of population aging on old-age pensions by the sensitivity coefficient and the prediction of old-age pensions expenditures for 2018-2050. Subsequently attention is given to evaluation the impact on public finances and their sustainability and propose economic and policy recommendations.
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Financing of a Primary School as a Contributory Organization
JAKUBCOVÁ, Barbora
The goal of this bachelor thesis is to analye the financial sources of the selected contributory organization, to evaluate the current situation of the school and to suggest possible improvements.The thesis starts with literary research, to clarify basic concepts and processes, which are related to financing non-profit organisations. Then the selected contributory organization, the primary school Chrášťany, is introduced. In the next part the incomes and expenses of the organization from the years 2014-2018 are analysed in detail. The bachelor thesis is mainly focused on the analysis of the financial sources, so the individual incomes of the organization are analysed in detail. The incomes were assessed according to their providers as well as the share of the individual incomes in the relation to the whole. The main activity as well as the complementary activity was described and evaluated. Individual expenses of the school's budget and their share in the total expenditure were also analysed. Subsequently, the outcomes of the management of the chosen contributory organization from the individual years were evaluated and the cause of those outcomes was analysed. Lastly, the SWOT analysis, which evaluates strenghts and weaknesses at the same time mentions opportunities and threats, was used to evaluate the current situation of the school.Improvements of the current situation and their closer specifications are suggested in the discussion.
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