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Foundations in Central Europe: The Comparative Analysis of the Sector of Foundations in the Czech Republic, Bavaria and Hungary
Vilham, David ; Pajas, Petr (advisor) ; Deverová, Lenka (referee)
The main aim of this work is to analyze the development of the foundations sector in three countries, in the Czech Republic, Hungary and Bavaria. From methodological point of wiew it is conceived as a comparative study. The main goal is the analysis of the development of foundations in these countries, especially after the year 1989 which meant a possibility to reestablish the foundations as a full-fledged institutions of civic society. Main theoretical basis of the work is the assumption, that the interruption of natural development of foundations in the Czech Republic and Hungary after the year 1948 had significant effects on their restoration and function after the year 1989. The work aims to analyze different approaches to restoration of foundations in the Czech Republic and Hungary and to compare their different initial conditions with the conditions in Bavaria, where the development of foundations in democratic environment with the exception of the era of Nazi Germany wasn't broken. Keywords: Foundation, development, comparison, Czech Republic, Hungary, Bavaria, communism, funding, legislation, public benefit
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Public Benefit as a Tool to Improve Civil Society
Palivec, Ondřej ; Deverová, Lenka (advisor) ; Navrátil, Jiří (referee)
The dissertation deals with problematics of public benefit as a tool for providing services in the public interest, more concretely in relation to implementation of public benefit status to new Czech Civil Code. From the beginning the process recodification of new Civil Code the question of public benefit stirs up heated discussions. It's questioned what effects can the implementation of public benefit status have on non-profit sector. Besides development of this discussion dissertation deals with public benefit, public services and other terms from civic sector theories, as well with public benefit status in new Civil Code and in law systems in other countries and with draft law on public benefit. Powered by TCPDF (www.tcpdf.org)
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Principles of corporate volunteering in the Czech Republic
KAŇOKOVÁ, Simona
The aim of this study is to describe the corporate volunteerism in the Czech Republic and subsequently define a structured set of ethical principles that should be complied by companies to enhance the ethical standards of corporate volunteerism and its positive impact. The theoretical part introduces the civic and corporate volunteerism, pointing out their legal and content differences and also the environmental non-profit organizations and economic subjects companies. Corporate volunteerism (CV) is defined as a part of the donation, which is a social component of corporate social responsibility (CSR). This study describes CSR as a tool of business ethics and assesses its impact on corporate culture and social work environment in favour of solidarity projects as CV. Based on the experience and study of scientific texts, four models reflecting the company's ethical maturity phase are defined in the practical part of the study. Their names are derived from the context and causes of the launch of CV - models naturally moral, promotional, human resources and employee model. The analysis of models aimed at meeting the objectives of the work, compiling seven ethical principles for CV - principles of real potential, plan and impact, quantity and quality of the target, the benefits of a coordinator´s position, equal access, freedom to make decisions and the principle of truthful communication. The principles are not procedures, however, the principles ask questions and concentrate ethical basis for project of CV. This text is accompanied by an evaluation comment using practical examples (from the institutional, social and individual ethical perspective).
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Foundations in Central Europe: The Comparative Analysis of the Sector of Foundations in the Czech Republic, Bavaria and Hungary
Vilham, David ; Pajas, Petr (advisor) ; Deverová, Lenka (referee)
The main aim of this work is to analyze the development of the foundations sector in three countries, in the Czech Republic, Hungary and Bavaria. From methodological point of wiew it is conceived as a comparative study. The main goal is the analysis of the development of foundations in these countries, especially after the year 1989 which meant a possibility to reestablish the foundations as a full-fledged institutions of civic society. Main theoretical basis of the work is the assumption, that the interruption of natural development of foundations in the Czech Republic and Hungary after the year 1948 had significant effects on their restoration and function after the year 1989. The work aims to analyze different approaches to restoration of foundations in the Czech Republic and Hungary and to compare their different initial conditions with the conditions in Bavaria, where the development of foundations in democratic environment with the exception of the era of Nazi Germany wasn't broken. Keywords: Foundation, development, comparison, Czech Republic, Hungary, Bavaria, communism, funding, legislation, public benefit
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Social Entrepreneurship in the Czech republic
Talašová, Kateřina ; Kvasničková Stanislavská, Lucie (advisor) ; Dita, Dita (referee)
This master thesis deals with the social entrepreneurship in the Czech Republic. There is theoretical basis of the topic followed by practical section that is categorized into several chapters which correspond to general goals of the thesis. First part inquires into description of the current situation regarding social entrepreneurship in the Czech market setting. The following section has aim to describe real operation of the social enterprises in Prague and Central Bohemia Region. The characterization that has arisen is based on the summarization of eight interviews made with social entrepreneurs or social managers. There is the other section containing the proposal of crucial steps to be taken in terms of improving position of the social enterprises on the Czech market. The base for making these suggestions is data from the interviews as well as data captured by the questionnaire addressed to general public. The social entrepreneurship was examined through both qualitative and quantitative research methods because of reaching an objective of capturing wide range of data from both sides of the market i.e. public (costumers) and social entrepreneurs.
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Satisfaction of the non-profit organisations with the work of the company volunteers in the Czech Republic
KAŇOKOVÁ, Simona
This work deals with satisfaction of the non-profit organisations with the work of the company volunteers in the Czech Republic. Theoretical part describes the clarification of the specifics of the company volunteering in the context of the types and possibilities of the volunteering in the Czech Republic. It also deals with public non-profit organisations that may use the work of the company volunteers and professional non-profit organisations who are the intermediaries of the company volunteers help. Practical part finds out the satisfaction due to the empirical research. The data are obtained by the online questionnaire method, analysed by the filtration and by the comparison division answers. The results showed that the intermediary organisation does not influence the satisfaction with the help of the company volunteers. The research proved the continuation of the cooperation of the company volunteers also in the personal regular help to the non-profit organisation.
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Dopady změn občanského zákoníku platného od 1. 1. 2014 na nestátní neziskové organizace
Hejlek, Petr
Hejlek, P. Impact of changes in the Civil Code in force from 1 1st 2014 NGOs Thesis. Brno 2014. This work deals with the changes and their impact on organizations in the new Civil Code, effective from 1 1st 2014. Analyzes individual NGOs prior to the effectiveness of the new Civil Code, then analyzes these organizations on the basis of the new Civil Code and focuses the impact of these changes on individual organizations, both in terms of direct impact of the new Civil Code, and in terms of indirect influence, and it changed the terminology. Finally, it describes the proposal of a fairer taxation of non-profit organizations.
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Tax preference related to public benefit activities for donors
Miklová, Alena ; Slintáková, Barbora (advisor)
The thesis deals with a support of public benefit activities via a tax system. I define a public benefit both in the Czech republic and abroad, a public support and types of a tax preference for donors. I mention a trend of a deduction for donations in the Czech Income Tax Act since 1993, an actual amendement and a planned one. Furthermore the thesis describes the tax preference for donors in ten selected countries of Central and Eastern Europe. These regulations are transferred to the Czech tax system. It is the basis for an analysis introduced in the last part of the thesis. The analysis studies an impact of tax preference to the Czech taxpayer, both natural and legal person.
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