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The analysis of economy in the selected cities in the territorial scope of authority of MAS in the Šluknov Region
Schovancová, Jitka ; Řezbová, Helena (advisor) ; Eva, Eva (referee)
The aim of the thesis is to find out whether there is a possibility to get other additional sources for the municipalities based on the management comparison of the chosen towns and on the management analysis of local action group. The work focuses on budgetary income and expenditure of the municipality and the budget management. The first part explains the theoretical concepts related to budget, budget management of municipalities, the debt of municipalities and local action groups. The second practical part deals with the analysis of the development and the structure of selected budget sections of the towns Jirikov, Krasna Lipa and Sluknov. It also analyses the development of the budget management of MAS Sluknov Region and the analysis of projects supported by MAS Sluknov Region, pointing out the possibility of using a local action group for municipalities. The evaluation of management of the municipality and the local action group will use absolute and percentage ratios in a time line of five years. As a conclusion I set proposals and recommendations on the basis of the analysis.
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Economic analysis of selected towns and villages
Sívková, Jitka ; Homolka, Jaroslav (advisor) ; Jaroslav, Jaroslav (referee)
The thesis deals with the assessment of the level of management of selected towns and villages. The aim is to analyze farming town of Jeseník and the village of Bělá pod Pradědem between 2010 and 2014 on the basis of an analysis of revenues and expenditures. At the same time, the analysis of financial indicators, which is drawn from the financial health of selected local governments. In the theoretical part are defined basic concepts related to the financial management of local governments. These include the concept of income, expenditure, budget, budget structure, financial outlook, monetary funds, budgetary principles and financial control. In the practical part, the author characterizes the selected local government units, carried out further analysis of management in the period 2010-2014, including the calculation of selected financial indicators. In conclusion, the author evaluates the financial performance of selected local government units and proposes recommendations that could lead to the improvement of the status of these units.
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Financial Management of the Municipality of Kladno
Fleislébrová, Lucie ; Pfeiferová, Daniela (advisor) ; Jana, Jana (referee)
The thesis deals with the financial management of municipality in the Czech Republic, their debt and evaluation financial health of the municipality of Kladno. The thesis is composed of two parts. The theoretical part is included budget process of municipality, incomes, expenses and possibility regulation debt of municipality. The theoretical background are necessary for the practical part, consisting of a detailed analysis of the financial management of the municipality of Kladno in 2012 - 2014. After, the thesis finished by the final evaluation of financial situation of the municipality and suggestions to improve financial management.
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Economic analysis of selected towns and villages
Nouzovský, Jan ; Homolka, Jaroslav (advisor) ; Helena, Helena (referee)
The chosen topic of the diploma thesis deals with economic analysis of the City District Prague 11 and the City District Prague Újezd. Both of those City Districts are the villages with extended and transferred province. The villages are different by their area and also by populations, but are situated in the same area of capital city. The City District Prague Újezd represents one part of the administrative district Prague 11.
The thesis is dividend into two parts: theoretical and practical. First part is focused on theoretical resources of the functioning, financing and structure of the state administration, villages, The City of Prague and the City Districts. At the end of the first part there are descriptions of both City Districts including their historical contexts and actual structures. Practical part analyses specific budgets, closing accounts and single actions financed by City Districts in the period 2010 to 2014. Practical part is completed with questionnaires. The conclusion is to evaluate the management of both municipalities, including follow-up to the draft budget for 2015, which takes place at Prague Újezd to balance the budget without funding from the generated funds. This procedure is also the conclusion of this study and recommendations for the future. In Prague 11 is in the draft budget to the considerable reduction in the revenue and expenditure sides. The final recommendation is then follow this trend, provided an increase in the revenue side of the available resources and focus on the efficient use of assets, especially housing stock of the city district.
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Financing and management of self- governing territorial units at the specific conditions of Nučice
Heltová, Tereza ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The theme of this thesis is focused on the financing and money management of the territorial self-governing units in the specific conditions of the village Nučice (Prague-West) in 2011 -- 2012. In this context, the work is divided into two parts, therefore, on the part theoretical and part practical. The theoretical part provides readers a closer acquaintance with the general methods and principles of the functioning of the municipalities, not only in terms of their economic and financial activities, but also offers a glimpse of their management or the impact of the accounting reform of state administration and self-government on the accounting. After this part is followed by the part of the practical, which analyzes the implementation of the budget of the village Nučice for two consecutive observation periods, including the analysis of the money management.
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Finanční analýza obce jako nástroj efektivního finančního řízení
Korduliaková, Lucia
Korduliaková, L., Financial analysis of the municipality as a tool of effective finan-cial management. Bachelor thesis. Brno: Mendel University, 2015. This bachelor thesis deals with preparation of the financial analysis in the terms of municipality. First part of the bachelor thesis consists of definition accounting system and financial system, especially accounting and financial statements, which are necessary to preparation of the analysis. This part also describes financial indicators, which are adapted for municipality. Particular part deals with evaluation of financial performance in the selected municipality of Slovak republic -- Staškov on the basis of preparation of the financial analysis, which consists of chronological analysis stages. Attention is also paid to the preparation of the pyramid model as an analysis of causes, which examines the impact of particular financial indicators on the financial situation in municipality.
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Deliberation of the final state accounts in selected countries: Study 1.208
Cupalová, Marcela
Práce pojednává o procesu projednávání státních závěrečných účtů ve vybraných zemích EU a v Norsku. Zaměřuje se zejména na skutečnosti, který orgán má pravomoc tyto účty prověřovat, jak probíhá proces projednávání, jaké jsou lhůty pro schválení závěrečného účtu a jaká je případná odpovědnost či závaznost rozhodnutí parlamentu. Dospívá přitom k závěru, že téměř ve všech zemích sestavuje závěrečný účet ministerstvo financí, pouze v Norsku existuje pro tento účel zvláštní orgán a v Rakousku účet sestavuje Účetní dvůr. Vesměs také platí, že závěrečný účet není závazný, nevyplývají z něho žádné sankce vůči vládě (ve smyslu vyslovení nedůvěry), opakovaná nebo vážná negativní kontrolní stanoviska obsažená v závěrečném účtu mohou mít ovšem personální dopady např. pro jednotlivé ministry.
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The Influence of Transfers on the Economy of the Autonomous Territorial Unit
Valtrová, Jana ; Nováková, Štěpánka (advisor)
The undergraduate thesis focuses on using various kinds of transfers by the autonomous territorial units. The work points out the options of how the transfers can and do support the reinforcement of the autonomous territorial units. The theoretical part deals with the basic terms and their definitions, characterization of the autonomous territorial units and understanding of these given issues. The practical part analyses which parts of the town Meziboří are influenced by the transfers the most as well as the all in all influence of the transfers on the economy of the town Meziboří between the years 2004 and 2007.
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