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Financing of a Contributory Organizatin:The Case Study
KAŠPAROVÁ, Lenka
Contributory organizations have specific ways of financing; that is from public funds and public budgets. The most common way of how a contributory organization can be financed is by means of transfers. However, contributory organizations are searching for other, more self-sufficient, ways of how to finance their main activity. The main goal is to identify and to analyze financial resources of a chosen contributory organization. The thesis strives to answer the question whether the financial resources are sufficient enough to cover the implemented expenditure. Since one way of financing is from public funds, it is important that all the economic activities stay transparent and efficient. In this area, the focus is mainly to observe basic principles of financing represented by means of budgets and rules of economic activities. The contributory organization is advised on how to better handle the budgets and how to make a more efficient use of medium-term prospects in its economic activities. In a contributory organization, transfers represent the main means of financing; that is why their accounting procedures are being observed. There is no uniform methodology defined when talking about transfers. It is mainly a question of accrual accounting, accepting the transfers from foreign funds, and the financial claim arising from the transfer. A methodology of accounting is proposed to the contributory organization for certain transfers in a way that it is in a full compliance with accounting standards. In the last part of the thesis, the financial situation of the contributory organization is evaluated using modified indicators of a financial analysis for municipal entities in which the specifics of contributory organizations are taken into account.
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Geographical aspects of soccer players' origin - football academies: comparison of Czechia and Serbia
Vukadinovič, Marko ; Tomeš, Jiří (advisor) ; Kunc, Josef (referee)
Geographical aspects of soccer players' origin - football academies: Comparison of Czechia and Serbia Abstract The goal of this thesis is to identify football academies in Czechia and Serbia since 1993. That accomplishes through presenting theoretical approaches of sport geography, then documents the globalisation of sport and especially the diffusion of football in space and time. It submits also characteristics of the successful football academy and finds out positive economical effects, which are generated by production of professional football players. The thesis researches in analytical part not only regional divide of the football academies, which are identified based on the place of birth, first youth and professional clubs and transfer value of the individual players, but the influence of different factors on success of club in national league as well. Key words: geographical aspects, origin, football academies, transfers, economic profitability Powered by TCPDF (www.tcpdf.org)
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Economic analysis of selected village or town
Vítů, Jan ; Homolka, Jaroslav (advisor) ; Lucie, Lucie (referee)
This thesis is about economic analysis of the villiges Pelhrimov and Nova Cerekev, the main goal of this work is compare the economic situation of both villages. The first part concerns the theoretical background of the issue, ie. general problems of the autonomous unit and the structure of the budget, namely the procedures for drawing up the budget and the definition budget item. Second part is practical part, which analyzes economic of Pelhrimov and Nova Cerekev for each year over the period 2011-2015, while the analysis is carried out on the principle of annual capture changes in revenues and costs. Subsequently, both villages are compared to the comparable base, that base is recalculation on 1 inhabitant for accurate capture of development. The analysis is followed by questioning in both villages, which aims to find out how residents perceive the issue of management of the village where they live. Finally is summarizing the outcome of secondary and primary research than make an objective assessment of both villages and suggest a possible improvement in the framework of their activities to the future.
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Transfers in Municipal Accounting
Jelínková, Marcela ; Svoboda, Michal (advisor) ; Poutník, Lukáš (referee)
The bachelor thesis focuses on the question of transfers in municipal accounting. The theoretical part defines public sector in the Czech Republic and describes its functions, summarizes management rules for selected accounting units, namely municipalities, and shows how transfers are dealt with in municipal accounting. The practical part discusses transfers provided to contributory organisations and companies by the city of Chomutov in the period from 2011 to 2015. It explores the process of providing the transfers and on the example of a transfer provided to Technické služby města Chomutova, p. o. it shows, how the transfer is recorded in the accounting of Chomutov.
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Investment transfers in accounting of municipalities and contributory organizations
Jančí, Veronika ; Svoboda, Michal (advisor) ; Takáčová, Hana (referee)
This bachelor thesis deals with accounting of transfers in the public sector in the Czech Republic. Specifically, it focuses primarily on the municipality and contributory organizations. The thesis includes definitions regarding the public sector, public administration and selected entity. There are also brief discriptions of legal standards related to accounting in this specific area. The most important part of the thesis is a chapter dedicated to the accounting of transfers, especially in regards to investment. In this thesis there are also illustrative examples. The application part focuses on the accounting of transfers in practice, in this case in terms of the Municipal Club Litovel.
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Transformation of accounting of state and local government in the Czech Republic
Marešová, Edita ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The subject of this thesis is a description of the Integrated information Treasury System and detailed description of the accounting reform of public finances in the Czech Republic, effective from 1 January 2010. The work is focused on the accounting state and local governments. The main part is devoted to changes in accounting rules, described in detail the issue of depreciation, reserves, transfers and accruals. The last chapter concerns the reform of public finances in the Slovak Republic.
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The influence of foreign direct investment to the economic level of the region.
ZAHRADIL, Jarmil
This thesis deals with the areas of foreign direct investment. But it is not about coverage of this issue from a macro-economic level, but on coverage and introduction to this issue in the regional context. Here, he was elected the South Bohemia region, which is from the point of view of potential foreign investors to the region rather peripheral. This work examines the issue of foreign direct investment, describes their relationship to regional development in General. Introduces and analyzes the State of foreign direct investment in the selected region, structure and allocation. Checks whether these investments generate a multiplier effect. Analyzes whether these investments have a direct impact on the life of the region, whether in response to changes in the structure of employment, the movement of labour in the region, served, to more extensive housing construction.
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The specifics accounting of allowance organization on the example of a specific accounting entity
JŮVOVÁ, Veronika
Accounting of allowance organizations is significantly different from accounting of business corporations. Allowance organizations are not established to do profits. Their main objective is to provide public goods. The aim of this work is to characterize the accounting to allowance organizations on the example of a specific entity. The work includes the characteristics and accounting of the particular specifics of allowance organizations in the field of grants, financial means and long-term assets. In the practical part were used the teoretical knowledge to specific allowance organization in the field of education.
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Analysis of impact of foreign direct investments implemented in the Zlín region in the period 1999 - 2009
Mlčák, Ladislav ; Krejčová, Nikola (advisor) ; Vebrová, Ludmila (referee)
Foreign direct investment brings a wide range of possibly associated effects. This bachelor thesis presents these effects operating in a region, specifically in the Zlín region. The aim is, thus based on the results of an empirical research of foreign firms in the region, to find the impacts that these companies in the region have. Firstly is the FDI descriebed mainly from the theoretical point of view which presents the general background of dealing with FDI as it provides a broad perspective on this issue. The following section is devoted to the analysis of specific impacts of the surveyed companies from the region, which delivers findings of their impact on employment, wage increase, educational structure and resulting consequences such as: lack of skilled labor and subsequent employment of foreigners. It is also possible to observe cooperative ties between the FDI and firms in the region, high innovative potential of the observed firms which is however limited to the region, and certain "rooting" of companies manifesting in social ties with the region. Therefore both theoretical and practical perspective on the issue of FDI is presented in the thesis.
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