National Repository of Grey Literature 167 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Comparison of Social Security Contributions for a Selected Company in the Czech Republic and Great Britain
Ležáková, Kamila ; Kopecká, Barbora (referee) ; Lajtkepová, Eva (advisor)
The theoretical part of the thesis defined taxes and social policy generally. Next, the thesis is focused on social insurance, social security, and social services in the Czech Republic and Great Britain. The company KOVO BUDISOV, s.r.o. is analysed in the practical part. Social security contributions are calculated according to Czech and British legislation and they are compared subsequently.
Fiškálny federalizmus v Slovenskej republike
Valko, Jakub
This thesis is aimed at a problem of fiscal federalism. The goal is to form a new city, regional and national budgets for the year 2015 according to the theory of fiscal federalism. For comparison I chose budgets of the town Trencin, the Trencin region and the Slovak republic. I solved the issue through normative theory of the public finance which tries to eliminate market failure by its three functions, the allocation, the redistribution and the stabilisation. The expenditures of the budgets were evaluated using these criteria: homogeneity of preferences, ecomonies of scale and redistribution and stabilisation functions. The revenues I rated on the basis of allocation function, horizontal and vertical justice. In my thesis I studied set revenues and expenditures and placed them into the most suitable budget level.
Dopady finanční krize na veřejné finance
Šulcová, Iveta
Šulcová, I. The impact of financial crisis on public finance. Diploma Thesis. Brno: Mendel University, 2017. The thesis deals with evaluation of the influence of financial crisis on public finance within EU countries. The first part of the thesis describes different types of crises and a general scheme of typical systemic financial crisis, which contains detailed description of its causes and the course of crisis outbreak. Following parts of the thesis list reactions of central banks and governments of individual countries of the European Union, which were intended to mitigate the impacts of the financial crisis and the following transfer of debt burden into public finance, which causes public debt growth. Using cluster analysis, the thesis analyzes details of macroeconomic development within EU countries in 2007, 2010 and 2014. The final part of the thesis compares macroeconomic differences between EU countries during the crisis and lists aforementioned measures regarding improvement of supervision over financial market in order to prevent or alleviate the influence of crisis upon taxpayers and real economics.
Velikost veřejného sektoru a ovlivňující faktory
Parolková, Lucie
The bachelor thesis is focused on the size of the public sector in selected years and the factors that influence it. The thesis is divided into theoretical and practical part. The theoretical part defines and characterizes concepts such as public finances, public administration, budget system, revenues and expenditures and factors influencing the size of the public sector. The second part of the thesis contains the development of factors influencing the size of the public sector. The size of the public sector for the selected period is described after characterization of factors influencing the public sector. At the end of the thesis, the factors influencing the public sector and the size of the public sector are compared.
Rozpočet města Hodonín
Jestřábová, Sabina
Jestřábová, S. Budget of the city of Hodonín, Bachelor thesis. Brno: Mendel University in Brno, 2017. This Bachelor Thesis analyses and evaluates the economy of Hodonín for the years from 2012 to 2015 and provides recommendations for improvement in the budget balance. The first part is devoted to literature search, which explains the basic concepts and context, on the issue of the budgets of local governments. All information is drawn from the selected literature and relevant legislation of the Czech Republic. In the introduction of the part of my own work there is an identification with the city Hodonín and its institutions. The next part is a detailed analysis of revenues and expenditures of the city over the researched period and in conclusion there is an evaluation of the economy and suggestions how to increase revenues and reduce expenditures.
Vliv stárnutí populace na udržitelnost veřejných financí
Ertlová, Simona
The Bachelor thesis deals with the influence of ageing population on sustainability of public finances. The theoretical definition and economic impact of ageing population is described in first part of the thesis. In addition, areas of public finances related to ageing population are selected and characterized. Subsequently, these relations are examined in the Czech Republic and Germany. A correlation analysis is performed and carried out to determine the correlation between public revenues and expenditures for ageing population. Subsequently, item of healthcare expenditure is selected for modelling in a simple regression analysis. The dependency of ageing population and healthcare expenditure is quantifies in this analysis.
Státní dluh České republiky
Sekničková, Petra
The thesis deals with the issue of the central government debt of the Czech Republic. That arises mainly from the state budget deficits, whose financing is the main item of the debt. There are annual reports from the Ministry of Finance, but there is no comprehensive analysis of year-on-year changes in the structure of this debt. This thesis therefore focuses on a detailed description of year-on-year movements in individual government debt components for the period 2005 to 2016, also taking into account the debt-to-GDP ratio. The analysis of the annual values of total debt and its components, domestic and foreign debt, from the time of the establishment of the Czech Republic in 1993 to the present, is used in the second part of the thesis.Based on these data there is a prediction till 2021 formed assuming that the course of development is maintained. This development is evaluated to reflect the projected development published in the mid-term outlook for the State Budget for 2017 with the forecast for 2020.
Fiškálna decentralizácia a jej dopady na príjmy vybraných obcí v Slovenskej republike
Rybárová, Andrea
Bachelor thesis is focused on the issue of fiscal decentralization in the Slovak Republic. In the theoretical part there are defined the basic concepts and theoretical approaches concerning fiscal decentralization. There is mentioned introduction to public administration reform in Slovakia and the Slovak legislative framework for fiscal decentralization. In the practical part there is comparation four western municipalities of Slovakia with four eastern municipalities by using indicators of the level of fiscal decentralization in the period 2010–2017. The results are also presented in the context of factors such as unemployment, regional gross domestic product and business activity.
Dopady stárnutí populace na veřejné finance pohledem generačního účetnictví
Záblacký, Ondřej
ZÁBLACKÝ, O. The Impact of Population Ageing on Public Finance from the Point of View of Generational Accounting. Diploma thesis. Brno: Mendel University, 2019. This diploma thesis examines the influence of population ageing on public finance using relatively new method of indicating our fiscal future i.e. generational accounting. By comparing generational accounts of current and future generations, we are able to determine intergenerational index. This index can identify risk of sustainability of public finance in the future. Generational accounting is applied on system of pension insurance and system of public health insurance in Czechia.
Culture Account Results - 2018
Český statistický úřad - Odbor statistik rozvoje společnosti ; Národní informační a poradenské středisko pro kulturu - Odbor informací a statistik kultury
Pro zjišťování a hodnocení ekonomického rozměru kultury je nutné jasně určit rozsah a strukturu objektu, který je předmětem našeho zájmu. Nejdříve je třeba odlišit jeho vymezení z pohledu věcného od vymezení průřezového charakteru, které vychází z účelu resp. funkce a z průběhu dějů v čase. V prvém případě lze hovořit o jednotlivých oblastech či sférách, poskytovatelích, kulturních a kreativních sektorech kultury a ve druhém o tzv. kulturním cyklu.
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