My thesis is concerned to old age pension scheme issue in the Czech republic conditions. There is an analyse of PAYG and funded system from individual point of view. The aim of this work is to construct a model which would be able to inform individuals about the effectiveness of each current pension pillar. Model of comparison defined pension age break-even point, which represent age when the total amount of contributions payd are equal to retired pay received. By using original model, it is possible to find minimum desired value of returns from private pension funds.

Os conflitos pelo uso da água vêm se tornando cada vez mais comuns, impactando diretamente no comportamento dos usuários. Com isso, é fundamental a implantação eficaz da gestão desse recurso limitado, com a priorização dos usos múltiplos e a utilização mais racional da água, tentando conciliar preservação e desenvolvimento econômico e social. Para implementar esse processo de gestão no Brasil, foram criados os instrumentos constantes nas Políticas de Recursos Hídricos Nacional e do Estado de São Paulo, com destaque para os Planos de Bacia Hidrográfica. Tratam-se de documentos de planejamento criados no âmbito dos Comitês de Bacia Hidrográfica, com a proposição de metas vinculadas à recuperação, proteção e conservação dos recursos hídricos. Essas metas devem estar condizentes com os programas de desenvolvimento e ambientais estipulados no âmbito do estado, conhecidos como Programas de Duração Continuada (PDC). E, para proporcionar suporte financeiro a esse processo de gestão, foi criado o Fundo Estadual de Recursos Hídricos (FEHIDRO). Trata-se de um Fundo Estadual responsável por financiar projetos que possam trazer benefícios diretos para a melhoria da qualidade da água na Bacia Hidrográfica. Este trabalho teve como objetivo principal analisar as características desses projetos financiados com os recursos do FEHIDRO, na Bacia Hidrográfica do Sorocaba e Médio Tietê, no período de 1995 a 2016. E também verificar se esses projetos estão condizentes com as metas estipuladas por esse Comitê. Para isso, foi realizada uma compilação das informações disponibilizadas pelo Sistema de Informação do FEHIDRO (SinFEHIDRO), com dados pertinentes aos projetos encaminhados ao Comitê. A partir dessa análise, foi possível constatar que, no período analisado, foram encaminhados 447 empreendimentos, sendo 261 aprovados e 186 cancelados. Dos aprovados, as principais áreas financiadas foram relativas à capacitação e educação ambiental, coleta e tratamento de esgoto e destinação adequada dos resíduos sólidos. O segmento Município foi o maior tomador dos recursos (66%), seguido da Sociedade Civil (24%) e do Estado (10%). Quanto às metas estipuladas pelo Plano de Bacia, a maior quantidade de projetos esteve atrelada a: educação ambiental (meta 14); alcance e manutenção de 100% na coleta e no tratamento de esgoto urbano (metas 1 e 2); implantação e adequação de sistemas de destinação final de resíduos sólidos (meta 3); e, combate aos problemas de erosão urbana (meta 7). Já, com relação aos PDCs prioritários, a maior quantidade de projetos foi enquadrada nos PDC 3 (95 projetos na área de recuperação da qualidade dos corpos de água), PDC 1 (88 projetos relacionados a estudos e levantamentos de dados na bacia) e PDC 4 (26 projetos de conservação e proteção dos corpos dágua). Assim, foi possível concluir que houve coerência entre as áreas de atuação dos projetos financiados e as metas estipuladas pelo Comitê em seu Plano de Bacia, que estão relacionados principalmente à coleta e tratamento de esgoto; à destinação adequada dos resíduos sólidos; às áreas com erosão e aos programas de educação ambiental. / Conflicts surrounding the use of water are becoming increasingly commons, impacting directly on the users\' behavior. As such, it is crucial that the management of this limited resource be implemented effectively, with a focus on multiple uses and the more rational use of water, trying to reconcile its preservation with economic and social development. To implement this management process in Brazil, the instruments listed in the Policies of National Water Resources and of the State of São Paulo were created, with emphasis on the Hydrographic Basin Plans. These are planning documents created in the context of the Hydrographic Basin Committees, with the proposition of goals linked to the recovery, protection and conservation of water resources. These goals must be consistents with the development and environmental programs set out in the framework of the State, known as Programs of Continued Duration (PDC). And, to provide financial support to this management process, the State Fund for Water Resources (FEHIDRO) was created. This is a State Fund responsible for financing projects that can bring direct benefits for the improvement of water quality in the Hydrographic Basin. The main objective of this study was to analyze the characteristics of projects funded by the resources of FEHIDRO, in the Hydrographic Basin of Sorocaba and Médio Tietê, in the period from 1995 to 2016. And, also, to check if these projects are consistent with the goals set out by this Committee and with the goals adopted by the framework of the State. For this reason, a compilation of data provided by the FEHIDRO Information System (SinFEHIDRO) was performed, with relevant data for projects forwarded to the Committee. From this analysis, it was possible to observe that, in the analyzed period, 447 projects were forwarded, of which 261 were approved and 186 cancelled. Of those approved, the main areas funded were those related to environmental education and training, sewage collection and treatment and proper disposal of solid waste. The Municipal segment was the main borrower of resources (66%), followed by the Civil Society (24%) and the State (10%). As to the goals stipulated by the Basin Plan, the largest quantity of projects was tied to technological capacitation and environmental education (goal 14); 100% reach and maintenance in the collection and treatment of urban sewage (goals 1 and 2), and; deployment and the adequacy of systems for final disposal of household solid waste (goal 3). Now, with regard to the priority PDCs, the greatest quantity of projects was assigned under PDC 3 (95 projects in the area of recovery of the quality of water bodies), PDC 1 (88 projects related to studies and surveys of data in the basin) and PDC 4 (26 projects for the conservation and protection of water bodies). Thus, it was possible to conclude that there was consistency between the areas of funded projects and the goals set out by the Committee in its Basin Plan, which are mainly related to the collection and treatment of sewage; to the proper disposal of urban solid waste; to erosion area and environmental education programs.

Os conflitos pelo uso da água vêm se tornando cada vez mais comuns, impactando diretamente no comportamento dos usuários. Com isso, é fundamental a implantação eficaz da gestão desse recurso limitado, com a priorização dos usos múltiplos e a utilização mais racional da água, tentando conciliar preservação e desenvolvimento econômico e social. Para implementar esse processo de gestão no Brasil, foram criados os instrumentos constantes nas Políticas de Recursos Hídricos Nacional e do Estado de São Paulo, com destaque para os Planos de Bacia Hidrográfica. Tratam-se de documentos de planejamento criados no âmbito dos Comitês de Bacia Hidrográfica, com a proposição de metas vinculadas à recuperação, proteção e conservação dos recursos hídricos. Essas metas devem estar condizentes com os programas de desenvolvimento e ambientais estipulados no âmbito do estado, conhecidos como Programas de Duração Continuada (PDC). E, para proporcionar suporte financeiro a esse processo de gestão, foi criado o Fundo Estadual de Recursos Hídricos (FEHIDRO). Trata-se de um Fundo Estadual responsável por financiar projetos que possam trazer benefícios diretos para a melhoria da qualidade da água na Bacia Hidrográfica. Este trabalho teve como objetivo principal analisar as características desses projetos financiados com os recursos do FEHIDRO, na Bacia Hidrográfica do Sorocaba e Médio Tietê, no período de 1995 a 2016. E também verificar se esses projetos estão condizentes com as metas estipuladas por esse Comitê. Para isso, foi realizada uma compilação das informações disponibilizadas pelo Sistema de Informação do FEHIDRO (SinFEHIDRO), com dados pertinentes aos projetos encaminhados ao Comitê. A partir dessa análise, foi possível constatar que, no período analisado, foram encaminhados 447 empreendimentos, sendo 261 aprovados e 186 cancelados. Dos aprovados, as principais áreas financiadas foram relativas à capacitação e educação ambiental, coleta e tratamento de esgoto e destinação adequada dos resíduos sólidos. O segmento Município foi o maior tomador dos recursos (66%), seguido da Sociedade Civil (24%) e do Estado (10%). Quanto às metas estipuladas pelo Plano de Bacia, a maior quantidade de projetos esteve atrelada a: educação ambiental (meta 14); alcance e manutenção de 100% na coleta e no tratamento de esgoto urbano (metas 1 e 2); implantação e adequação de sistemas de destinação final de resíduos sólidos (meta 3); e, combate aos problemas de erosão urbana (meta 7). Já, com relação aos PDCs prioritários, a maior quantidade de projetos foi enquadrada nos PDC 3 (95 projetos na área de recuperação da qualidade dos corpos de água), PDC 1 (88 projetos relacionados a estudos e levantamentos de dados na bacia) e PDC 4 (26 projetos de conservação e proteção dos corpos dágua). Assim, foi possível concluir que houve coerência entre as áreas de atuação dos projetos financiados e as metas estipuladas pelo Comitê em seu Plano de Bacia, que estão relacionados principalmente à coleta e tratamento de esgoto; à destinação adequada dos resíduos sólidos; às áreas com erosão e aos programas de educação ambiental. / Conflicts surrounding the use of water are becoming increasingly commons, impacting directly on the users\' behavior. As such, it is crucial that the management of this limited resource be implemented effectively, with a focus on multiple uses and the more rational use of water, trying to reconcile its preservation with economic and social development. To implement this management process in Brazil, the instruments listed in the Policies of National Water Resources and of the State of São Paulo were created, with emphasis on the Hydrographic Basin Plans. These are planning documents created in the context of the Hydrographic Basin Committees, with the proposition of goals linked to the recovery, protection and conservation of water resources. These goals must be consistents with the development and environmental programs set out in the framework of the State, known as Programs of Continued Duration (PDC). And, to provide financial support to this management process, the State Fund for Water Resources (FEHIDRO) was created. This is a State Fund responsible for financing projects that can bring direct benefits for the improvement of water quality in the Hydrographic Basin. The main objective of this study was to analyze the characteristics of projects funded by the resources of FEHIDRO, in the Hydrographic Basin of Sorocaba and Médio Tietê, in the period from 1995 to 2016. And, also, to check if these projects are consistent with the goals set out by this Committee and with the goals adopted by the framework of the State. For this reason, a compilation of data provided by the FEHIDRO Information System (SinFEHIDRO) was performed, with relevant data for projects forwarded to the Committee. From this analysis, it was possible to observe that, in the analyzed period, 447 projects were forwarded, of which 261 were approved and 186 cancelled. Of those approved, the main areas funded were those related to environmental education and training, sewage collection and treatment and proper disposal of solid waste. The Municipal segment was the main borrower of resources (66%), followed by the Civil Society (24%) and the State (10%). As to the goals stipulated by the Basin Plan, the largest quantity of projects was tied to technological capacitation and environmental education (goal 14); 100% reach and maintenance in the collection and treatment of urban sewage (goals 1 and 2), and; deployment and the adequacy of systems for final disposal of household solid waste (goal 3). Now, with regard to the priority PDCs, the greatest quantity of projects was assigned under PDC 3 (95 projects in the area of recovery of the quality of water bodies), PDC 1 (88 projects related to studies and surveys of data in the basin) and PDC 4 (26 projects for the conservation and protection of water bodies). Thus, it was possible to conclude that there was consistency between the areas of funded projects and the goals set out by the Committee in its Basin Plan, which are mainly related to the collection and treatment of sewage; to the proper disposal of urban solid waste; to erosion area and environmental education programs.

In 2012, the National Cancer Institute's (NCI) Board of Scientific Advisors (BSA) conducted a review of the Center for Biomedical Informatics and Information Technology's (CBIIT) bioinformatics program. The BSA suggested that the lack of a formal project selection process made it difficult to determine the alignment of projects with the mission of the organization. The problem addressed by this study was that CBIIT did not have an in-depth understanding of the project selection process and the factors influencing the process. The purpose of this study was to understand the project selection process at CBIIT. The research methodology was an exploratory case study. The data collection process included a phenomenological interview of 25 managers from program management, engineering, scientific computing, informatics program, and health sciences. The data analysis consisted of coding for themes, sensitizing, and heuristic coding, supported by a theoretical framework that included the technology acceptance model, the program evaluation theory, and decision theory. The analysis revealed the need for formal project portfolio governance, the lack of a predefined project selection process, and that the decision-making process was circumstantial. The study also revealed six major themes that affected the decision-making process: the CBIIT mission, the organizational culture, leadership, governance, funding, and organizational change. Finally, the study fills the gap in the literature regarding the project selection process for government-funded initiatives in information technologies. This study may contribute to positive social change by improving the project selection process at CBIIT, allowing for the effective use of public funds for cancer informatics researchers.

This report provides an extensive overview of the history of the Swedish pension system. Starting with the implementation of the world's first universal public pension system in 1913, the report discusses the political as well as the economic background to each major public pension reform up until today. It presents the rules and the institutional details of these reforms and discuss their implications for retirement behavior, the general state of the economy and the political environment. Parallel to the development of the public pension system, a comprehensive and quite complex occupational pension system has emerged. This report describes the historical background and the institutional details of the four largest agreement-based occupational pension schemes in Sweden.

Dauguma išsivysčiusių pasaulio šalių susiduria su senatvės pensijų sistemos mokumo problemomis, todėl senatvės pensijų modelių analizei ir jų tobulinimui pastaraisiais dešimtmečiais skiriama vis daugiau dėmesio. Tyrimo objektu pasirinkti senatvės pensijų draudimo modeliai. Tyrimo problema yra ta, kad nėra vieno ir tobulo senatvės pensijų sistemos modelio, kurį būtų galima efektyviai pritaikyti esant konkrečioms ekonominėms, socialinėms ir demografinėms aplinkybėms. Tyrimo tikslas yra išanalizuoti įvairius senatvės pensijų draudimo modelius, identifikuoti pagrindinius jų parametrus, išskirti pagrindinius finansavimo ir išmokų mokėjimo būdus bei įvertinti priežastis, lemiančias modelių pasirinkimą bei jų tęstinumą užtikrinančius kriterijus, atlikti Lietuvos senatvės pensijų sistemos vertinimą. Darbe atlikta mokslinė užsienio ir lietuvių literatūros bei statistinių duomenų analizė, siekiant atskleisti senatvės pensijų modelius, kitimą, problemas ir svarbiausius teorinius aspektus, taip pat atliktas tyrimas siekiant įvertinti Lietuvos senatvės pensijų sistemą. Darbas susideda iš trijų skyrių. Pirmame skyriuje „Senatvės pensijų draudimo modeliai“ apibrėžiama senatvės pensinio draudimo ir tradicinių pensinių draudimo modelių samprata, susijusios sąvokos, administravimo būdai, analizuojami einamųjų mokėjimų ir kaupimo modeliai, pensijų pakopos. Pateikiami mokslininkų tyrimai ir nuomonės apie skirtingus modelius. Antrame skyriuje „Lietuvos senatvės pensijų draudimo modelis“... [toliau žr. visą tekstą] / Most developed countries faces a pension system solvency problems, that‘s why in recent decades old-age pension models analysis and development has received increasing attention. Object of study is chosen old-age pension models. The research problem is that there is no one perfect model, which can be effectively applied to specific economic, social or demographic circumstances. The aim of study is to analyze variety old-age pension models, identify key parameters, distinguish the main financing and payment methods and assess the reasons which influence the choice of models, evaluate Lithuania old-age pension system. Analysis of scientific foreign and Lithuania literature and statistical data are done in study, on purpose to reveal the problems, dynamics and the most important theoretical aspects, also a research is done to evaluate the Lithuanian old-age pension system. The study consists of three chapters. In the first part “The old-age pension models” are defined the concept of old age pension, related terms, traditional old-age models concepts, pension system administration methods are related, pay-as-you-go and fully funded models and pension pillars are analyzed. Scientific research and opinion are presented about different models. In the second part “Lithuania old-age pension model” Lithuania old age pension model is analyzed: current state, funding, legislative basis, performed a statistical data analysis. In the third part respondent’s systematized survey are... [to full text]

The aim of this diploma thesis is to point out the specifics of state-funded organizations, especially in the areas of budgets, accounting and financial statements and in taxes. The work ends with practical examples of these topics from the Pod Palmovkou Theater and my suggestions for improvement.

This thesis is focused on mapping control processes in a state-funded institution. In the theoretical part, concepts related to the issues of cities and state-funded institution are explained. Smart Administration strategy is discussed as well as principles of processes, process management and modeling necessary for understanding the practical part of this thesis. The practical part contains research on the state of process management in cities with 5000 to 20000 citizens in relation to state-funded institution. It was discovered that surveyed cities are not very interested in the topic and lack process management completely in most cases, despite the possibility of EU subsidies for these projects. Based on the survey, a process map was created from which certain processes were selected, described and modeled. This blue-print should help employees of municipalities to orientate in performed processes and make them more efficient. ATTIS software, developed by ATTN Consulting, s.r.o., was used for modeling processes in this thesis

BARILKOVÁ, E. Company financial assessment and optimization. Diploma thesis. Brno: VUT Brno, 2013. The diploma thesis specializes in financial management of state-funded institutions established by territorial autonomy, with focus on primary schools. The thesis is divided into theoretical and practical part. The theoretical one describes state-funded institutions and analyses system of financing elementary education in the Czech Republic. Practical part applies the theory on a specific case of primary school. Primarily with focus on financial flows from the state and municipal budget as a founder of the primary school. I also analyse alternative ways of funding, which are gained through own activities (e.g. EU structural funds). The final part includes the plan of financial optimization of this primary school.

This thesis deals with the principles of partnership between Czech non-profit organizations. This topic draws on the research of twelve high-impact American non-profit organizations which was carried out by H. McLeod Grant and L.R. Crutchfield in 2007. On the example of the civic association's Koalice nevládek Pardubicka (KONEP) work, the essay tries to apply partial outcomes of this research on the Czech environment, to find common aspects and different elements of the partnership principle, and to introduce a succesful way of its implementation. Through the means of analysis and description of concrete projects and activities of Koalice nevládek Pardubicka organization, this essay presents the benefit of the partnership principle for non-profit organizations and community development itself, and seeks to show its importance in the life of civil society.