We are comparing the economic models of state social support which utilize the concept of the negative income tax. The comparison builds upon the overview of the main theoretical articles. We have analysed the proposals of various political parties regarding the negative income tax; in case of a Czech party's proposal of replacing a set of subsidies with the negative income tax, we have calculated the overall expected savings. For the purpose of the overall comparison, we selected the models of Friedman, Tobin, Sulik and the Earned Income tax Credit model. We benchmarked them in various theoretical and practical criteria. We conclude that they do not differ substantially except for their philosophical interpretation.

The aim of this thesis is to analyze the impact of the current economic cycle of South Moravian Region in comparison with other regions of the Czech Republic. I describe in the theoretical part the formation and position of the regions within public administration and regional policy and its funding. I analyze in detail the budget classification, the structure and the principle of management regions. The practical part is devoted to the analysis of the state budget and the budgetary designation of taxes. I analyze in detail various components of income and expenditure of South Moravian Region in 2006--2011. In conclusion, based on the budget balance, the regional debt and other economic indicators, I do a comparison of developments and trends in this region with other regions of the Czech Republic.

Despite the fact that most of developed countries are succesful in reducing emissions of pollutants, the problem in many places is still deteriorating air quality situation. Air pollution is a problem also for the Czech Republic, where some regions are more affected than others. Therefore was in this thesis chosen one of them, the area of northern Bohemia and specifically the area of Teplice. The work focuses on pollution caused by local heating device because this pollution is not currently regulated. The aim of this work is to determine the behavior of households for heating by local heating device through a questionnaire survey. Especially was monitored the reaction for potential regulatory tool- the motivational subsidy. From these data was in more detail examined the dependence between the amount of subsidies and net monthly income using the Pearson and Spearman correlation coefficient. Research showed no major statistical context, however, for the first time was held an investigation of multispecies heating in households thanks to which it can be better analyzed the reasons for frequent heating with solid fuels.

The thesis called "The Future of Solar Power Plants in the Czech Republic" is oriented to the characteristics of production of electric energy in solar power plants which are supported by many legislative incentives. We are currently standing in the situation of reducing energy tariffs for production of electricity from solar power plants in most European countries because of their unbearable impact on consumers and national budgets. The aim of this thesis is to analyze impacts of the energy tariffs for solar energy and to explain increase of installed capacity of solar power plants by forming a model for calculating financial return of an investment in construction of solar panels. The thesis points out that the incentives are still very high and interest in construction of solar power plants will probably endure even in the future as long as these favorable legislative conditions are set. This situation will result in bringing more additional costs for the end-users of electric energy.

The field of this Master thesis is economy of small municipalities and its analysis with regards to subsidies exploitation. The goal is the analysis of subsidies exploitation by small municipalities (size < 2000 inhabitants) within the Jihlava district, investigation of its successfulness and financial condition. National public expenditures policies, EU expenditures policies, municipalities budgeting system and financial analysis has been introduced in the theoretical background. As was mentioned earlier, the research sample includes 116 municipalities located in Jihlava district. Respondents were especially mayors or councils (staff) who are acknowledged in budgeting and subsidies obtaining at the same time. The research used Mixed Methods that means quantitative and qualitative approach together. According to research design were methods used as a sequential explanatory research design (QUAN -- qual). Data used for quantitative part was gained from public databases and questionnaire distributed to the mentioned municipalities. The qualitative part included interviews with selected mayors and has brought deeper knowledge and explained particular topics. Statistical analyses were used for testing correlation between financial condition, subsidies exploitation successfulness and perceived satisfaction. Results brought interesting knowledge that with increasing count of municipality inhabitants decrease financial condition. On the other side, the financial condition is independent on exploitation subsidies successfulness but the perceived satisfaction dependent is. Interesting also is that the best results in financial condition have the municipalities which aren't satisfied with subsidies exploitation or have exploit neither.

The thesis is focused on the effectiveness of the subsidies granted from the structural funds of the European Union. Its aim is to verify whether subsidies improve financial performance of their recipients. The thesis is based on the theoretical concept of subsidies and empirical studies proving their either positive or negative effects on the economy. It further analyzes effects of subsidies granted from the Operational programme "Podnikání a inovace" (Enterprise and Innovations) on financial performance of their recipients in following years using the instruments of statistics and econometrics. The results are compared with financial performance of the members of a control group consisting of unsuccessful subsidy applicants in respective period. The thesis comes to the conclusion that subsidies have very weak positive effect on financial performance of their recipients.

In order to reform the monopoly structure of the railway sector in the Czech Republic the railway operation was separated from railway infrastructure. Despite the mentioned organization reform current intensity of rivalry of the competition in the passenger rail transport segment stays considerably limited and high subsidy demands are made to ensure the public rail transport operation. This thesis analyses funding of the passenger rail transport and tries to discover the causes of high subsidy demands. It also tries to quantify potential savings of the public funds that are provided to operate long-distance passenger rail transport.

Thesis ( M.Dev.) --University of Limpopo, 2016 / The purpose of this study was to investigate the effectiveness of Youth Empowerment Subsidy Tax Incentive emanating from South Africa’s Employment Tax Incentive Act of 2013, dedicated towards reducing youth unemployment. The scheme targets youth in the ages of between 15 and 29. The research used Triangulation Research Design approach, and questionnaire, interview and observation were used for data collection. These were statistically and thematically analysed. The results showed that the scheme lacked advocacy, and the people were not well informed or involved in planning the subsidy scheme. The study highlighted that people were eager to take part as long as the procedures were clearly feasible and well communicated. YESI vacancies were not advertised stating the type of programme that might have been confused with learnerships.

The subject of the thesis is to carry out a risk analysis and proposals for introducing risk measures in a project from a higher education environment, which is supported by a grant program: Operational Programme Research, Development and Education. The main topic of this thesis is the solution of possible situations that the project team can encounter during the implementation of projects and which can negatively affect the projects.

Microfinance Institutions (MFIs) in sub-Saharan Africa (SSA) and the developing world have over the years attracted and received billions of US dollars (valued at over US$4 billion annually worldwide) in subsidies and concessionary funds. These subsidies are used to capitalize, promote growth, and help improve efficiency, operations and performance of newly established MFIs. At face value these interventions seem positive, yet studies have shown that they can be counterproductive in terms of their effect on the performance, efficiency and self-sustainability of the MFIs. This research addresses this issue by identifying four determinants of MFI’s performance and analysing the effect that subsidies have on them. A quantitative approach was used in the analysis in which the financial data of 92 MFIs were estimated using panel data estimation. The method of variable selection was based on the procedure used by Nawaz (2010). This method of determining the relationship between selected performance and sustainability indicators and subsidy was modelled on the Subsidy Dependant Index (SDI) method of analysis developed by Yaron (1992a) and the Return on Asset (ROA), Operational Self-Sufficiency (OSS) and Financial Self-Sufficiency (FSS) methods of analysis developed by the SEEP Network (2005). The summary results of the analysis showed that the majority of MFIs (90.22%) were not sustainable nor were they found to be profitable. However, the results show that all the institutions were operationally self-sufficient and that, on average, MFIs in SSA charged higher interest rates than MFIs in other parts of the world. The average OSS was 136.01% showing that MFIs are operationally self-sufficient. However, the average FSS value was 74.32% reflecting that the MFIs are not able to raise enough revenue to cover their capital and indirect costs which would ultimately result in them running out of equity funds. The inclusion of subsidies in the sustainability regressions resulted in a decline in the ability of the MFIs to attain operational and financial self-sufficiency, thus showing the negative effect subsidies have on the sustainability of MFIs. Inflation and interest rates charged on loans also had a negative effect on sustainability as they resulted in an increase in costs and a decline in the number of low income clients. MFIs located in wealthier countries were found to be more efficient because of the lower costs associated with having wealthier clients who have larger loan sizes. MFIs in lower income countries have to overcome limitations of weak infrastructures, low population densities and rural markets which increase operating costs. Older institutions were found to more likely be sustainable than new and young MFIs as expected because of their improved efficiency and productivity and also because they have more experience and are therefore better equipped to overcome challenges. However, by adding subsidy in the analysis the results show that the level of efficiency of MFIs is reduced. The results also show that with increased maturity MFIs are found to be more productive, however, when subsidies are included in the finances the levels of productivity will decline as costs increase. NBFIs are the most suitable business model to practice in MFIs in Africa according to the findings which reflect that NBFIs are more profitable and efficient than any of the other business models in the sample. However, cooperatives were found to be the most productive business model as they have a stronger borrower to staff ratio than the other institutional types. Furthermore, cooperatives and NBFIs tend to have clients who are better off and therefore can afford to take larger sized loans, unlike clients of NGOs who are poor who struggle to have a stable income. Copyright / Dissertation (MSc(Agric))--University of Pretoria, 2012. / Agricultural Economics, Extension and Rural Development / unrestricted