The theoretical portion of the work dealt with the state social support, its individual allowances and the current problems related to the situation in public funds. The first main objective of the work and its partial objectives identified opinions of beneficiaries and of the broader public regarding changes in the system of the state social support introduced by Act no. 261/2007 Coll. To test the hypotheses and to collect primary data the author used qualitative research {--} the interviewing method and the questionnaire technique. Three hypotheses were determined in the degree work. The performed research confirmed hypotheses 1 and 2, whereas it did not confirm hypothesis 3. The mapping of the experience gained by administrators of the state social support system in relation to changes arising from Act no. 261/2007 Coll. was the second main objective of the work. This objective was fulfilled by complementary qualitative research which identified the experience of administrators of the state social support system with the researched changes. The interviewing method, the technique of a free dialogue was used for this purpose. One hypothesis came out of this qualitative research. The work looks back at more than a year of effect of the Act on stabilization of public budgets and at the impact of changes which this Act introduced in the system of the state social support.

This thesis deals with analysis of selected allowance organization. One of the goals is to analyze the sources of financing subsidized organizations in general and in selected allowance organization. The thesis also deals with accounting and analysis of financial statements. Analysis was performed in the horizontal and vertical analysis of the balance sheet and profit and loss selected allowance organizations.

The topic of this thesis is the Specifity of bookkeeping and financing of kindergartens. The objective of the thesis is to determine and summarize the differences of bookkeeping and financing of allowance organisations by the entrepreneurial subjects and further to clarify the fundamental changes in bookkeeping of allowance organisations that brought the accounting reform in public finance sector that is effective from the 1st January 2010. In theoretical part I characterized allowance organisations and school corporate body, ways of its bookkeeping and financing before the reform and after. In practical part I described the selected kindergarten including the analyse of financing and bookkeeping in 2009. Further examples of bookkeeping of this kindergarten follow, regarding the accounting reform and summary of accomplishments and negatives of this reform.

I investigate whether management’s decision to release or maintain the valuation allowance for deferred tax assets provides incremental information regarding pretax earnings growth in the following earnings period. I classify firm-years into two categories; valuation allowance release firm-years and valuation allowance maintain firm-years. The results of this study suggest that a release of the valuation allowance in the current period is positively associated with pretax earnings growth in the following period. This paper also studies whether a release of the valuation allowance yields increased external monitoring, and finds evidence that suggests an association.

This study is focused on actual problems, which came up after the new Social Services Act came into force on January 1, 2007 and its updating, from the view of one group of the user sof social services- seniors. In the thesis is important charter, which described restrictive measures issues. Legislation is inadequate in this direction and even in comparison with international rules, which deals mainly with the protection of human rights. Fortunately, the situation is improving and with increasing demands on social service facility level of care is improving rapidly. In this work we find an important chapter focused on the gentle self-defense, which uses techniques of Aikido martial arts in conjunction with the restrictive measures and self- defense, so that the intervention was friendly to the client, but also the most effective. The basis, however, is the desire to avoid any physical intervention of moderate means, such as distraction, and active listening are. I attend to this topic more in in recent years and I add my lecture on this subject in Annex I, which was intended for workers in social services. Because I attend to volunteering focused on the old people till my high school years, is this study mainly about them and their view of social services. It is generally prohibited any...

Throughout Czech history theatre played a pivotal role in the formation of Czech language and culture. Theatre embodies much of what makes Czech culture unique in Europe, but also ties Czech Republic together with its neighbours who share a similar cultural heritage. This thesis first analyses the development of the institutional and legislative framework of theatre and its financing. In following chapters this thesis offers an overview of the different legal forms of theatres, both profit and non-profit. Specific situation of the theatres still owned by state is examined in detail, explaining and illustrating many of the difficulties and obstacles caused by this form of legal existence. The process of transformation of allowance organizations is then described and evaluated using examples of selected transformed theatres. As a connected issue, the perceived difference between profit oriented and non-profit theatres is examined, which leads to exploration of the relationship between the cultural economic policies and the social importance of culture. In this context, the system of financing of theatres is then explained, detailing both tax legislature and the funding of theatre from public sources. In the closing segment, some ideas for improving the current system of funding are offered for...

The aim of this diploma thesis is to analyze the social services financing from the region point of view. Considering to the wide topic the thesis is focused on allowance organizations which are mostly founded by the regions for this purpose. Allowance organization as a provider of social services, must be in accordance with the specific law because the social services comes under the public services as it is written in the thesis. This fact namely influences financing in this area thereby economy and allowance organization function. The whole system is difficult because of many things takes a part here the fact that allowance organizations are influence by its activities but also it is their legal form. In the theoretical part these facts are brought closer which leads to comprehensive and systematic understanding of the application part - which is understanding of the system where regions provides through its allowance organizations social services. The purpose of this thesis is to analyze providing of the social services on the real example and show the problems which providing of the social services brings. This thesis could work as a white-paper for improving and finding better ways namely of financing social services. The conclusion of this thesis is basically a summary of gained findings which are showing that there is a lot of to do and think about in area of social services.

The diploma thesis deals with the financing of theatres -- allowance organizations of the City of Prague. The thesis outlines the development of organisational structures of the Czech theatre as well as offers an overview on how theatres are run and operated in relation to the Czech legislation. Furthermore, the whole issue is examined in depth and placed in a wider context of economic policy. The thesis aims to evaluate the transformation using the example of selected theatres that have been transformed; the analysis also consideres allowance organisations. It is intended to outline mechanisms that enable optimal functioning of theatres in general, i. e. not only for non-profit theatres, as well as combine private and public financing at the same time. Systems of financing arts in United Kingdom and in Austria are presented in order to provide inspiration for the improvement of the Czech system. This diploma thesis endeavours an outline of the question analysed in its whole complexity.

O experimento foi conduzido na FZEA/USP – Pirassununga/SP de dezembro de 2002 a março de 2003, em uma área de 26,7 ha formada de capim-braquiarão. O objetivo foi avaliar as características morfofisiológicas durante a fase recuperação da planta forrageira após o pastejo. A pastagem foi submetida a quatro intensidades de pastejo representadas por níveis de oferta de forragem (5, 10, 15 e 20% - kg MS/100 kg peso animal.dia), utilizando-se o método de lotação rotacionada, sendo sete dias de ocupação e vinte e oito dias de descanso. O delineamento experimental foi em blocos completos e casualizados, com quatro repetições. Foram avaliadas as seguintes respostas: (1) características morfogênicas: intervalo de aparecimento foliar (IApF), taxa de aparecimento foliar (TApF), taxa de alongamento foliar (TAlF), taxa de senescência foliar (TSenF), taxa de alongamento de colmo (TAlC); e (2) características estruturais: número de folhas vivas por perfilho (NFVP), comprimento de folhas verdes por perfilhos (CFVP), comprimento médio de folhas verdes por perfilho (CMFVP) e comprimento de colmo (CC), dinâmica de perfilhamento, englobando, percentagem de perfilhos decapitados (PPD), número de perfilhos basais remanescentes (NPBR), número de perfilhos aéreos remanescentes (NPAR), número de perfilhos basais novos (NPBN), número de perfilhos aéreos novos (NPAN), densidade populacional de perfilhos (DPP), peso médio de perfilho seco, (PMPS) e peso médio de perfilho verde (PMVP). Pastagens submetidas a menor intensidade de pastejo apresentam maior TSenF. As condições climáticas que favorecem o processo de florescimento foram determinantes nessa TSenF. O avanço na estação de crescimento interferiu de forma negativa na TApF, aumentando automaticamente o IApF. A TAlF teve pouca influência dos tratamentos de OF, exceto na condição inicial de manejo, período de avaliação 1 (PAv.1). Nos PAv. o aumento do NFVP esteve relacionado com a diminuição de seu comprimento médio. O CC aumentou com o avançar dos PAv. A maior intensidade de pastejo condicionou o aumento na PPD, a maior DPP e o menor PMPS e PMPV. As condições climáticas tiveram papel importante na sobrevivência e aumento dos NPBR nos PAv.. A sobrevivência dos NPAR esteve condicionada aos efeitos da OF. Condições de maior intensidade de pastejo favoreceu o aparecimento de NPBN e NPAN. No avançar dos PAv., o pastejo leniente provocou diminuição do surgimento do NPAN, embora tenham aumentado durante o período de rebrotação. / The experiment was conducted in the FZEA/USP - Pirassununga/SP from December/2002 to March/2003, in a pasture of signal grass of 26.7 ha. The objective was evaluated the morphophysiological characteristics during regrowth of the plant after grazing. The pasture was submitted at grazing intensities represented by four levels of herbage allowance (5, 10, 15 and 20% - kg DM/100 kg weight animal.day), using rotational stocking method, being seven days of occupation and twenty and eight days of interval of grazing. The experimental design was in complete randomised block, with four replications. The evaluated responses were: (1) morphogenetics characteristics: leaf appearance interval (LApI), leaf appearance rate (LApR), leaf elongation rate (LElR), leaf senescence rate (LSenR), stem elongation rate (SElR); e (2) structural characteristics: number of live leaves (NLL), length of green leaf (LGL), length average green leaf (LAGL) and length of stems (LS), dynamics of tillering, percentage of decapitated tiller (PDT), number of remaining basal tiller (NRBT), number of remaining aerial tiller (NRAT), number of new basal tiller (NNBT), number of new aerial tiller (NNAT), population density of tiller (PDT), dry average weight for tiller, (DAWT) and green average weight for tiller (GAWT). Pasture submitted to lenient grazing presented higher LSenR. The climatic conditions that favour flowering process were determinant in LSenR. The advance in growth station influenced negatively in the LApR and increased automatically the LApI. The HA had little influence on the LAIR, except in the initial condition of management, period of evaluation 1 (PAv.1). In the PAv. the increase of the NLL was related with the reduction of its average length. The LS increased with advancing of the PAv.. The highest grazing intensity conditioned the increase in the PDT, the biggest PDT and lowest DAWT and GAWT. The climatic conditions were important in the survival and increase of the NRBT in the PAv.. The survival of the NRAT was conditioned to the effect of the HA. The highest grazing intensity favoured the appearance of NNBT and NNAT. With the advance of the PAv., the lenient grazing provoked reduction of the NNAT emergence, even so has increased during regrowth period.

Os ecossistemas campestres que caracterizam os Campos Sulinos contêm alta biodiversidade e a sua manutenção está associada aos regimes de distúrbio como o fogo e o pastejo. Apesar de sua ampla contribuição social, nas últimas décadas esses ecossistemas têm sido substituídos por lavouras anuais e silvicultura, em razão de uma suposta vantagem econômica em relação à pecuária. Portanto, urge a consolidação de estratégias de manejo que conciliem a manutenção da diversidade biológica, dos processos ecossistêmicos e dos serviços ecológicos, com a viabilidade econômica aos produtores. Neste sentido, esta tese pretende colaborar com a concepção de estratégias de manejo para distintas formações dos Campos Sulinos. No Capítulo 1 discutimos a perspectiva de manejo adaptativo para a conservação de mosaicos de campos e florestas, propondo alternativas para serem testadas. Os Capítulos 2 e 3 abordam respostas das comunidades de plantas às três estratégias de manejo implementadas em um experimento conduzido em Aceguá/RS. No Capítulo 2 tratamos das mudanças na diversidade funcional e na estratégia de utilização dos recursos pelas plantas em resposta às estratégias de manejo. Em três escalas espaciais estudadas houve efeitos significativos dos diferentes manejos avaliados, incluindo o tratamento controle definido pelo manejo adotado na propriedade. No Capítulo 3 tratamos do efeito da roseta espinhenta Eryngium horridum sobre as comunidades de plantas, em resposta a um gradiente de altura da vegetação e aos dois sistemas de manejo conservativos implementados. Mesmo em uma pequena escala de tempo, neste estudo tivemos uma amostra da produção secundária dos campos de solos profundos e das respostas das comunidades de plantas às diferentes estratégias manejo aplicadas. / The Southern Brazil grassland ecosystems (Campos) contain high biodiversity and their maintenance is related to disturbance regimes as fire and grazing. Despite their contribution to society, in the last decades these ecosystems have been converted to crops and tree plantations due to the alleged economic advantage compared to livestock farming on the native grasslands. Therefore, it is urgent to consolidate management strategies that could combine the maintenance of biological diversity, ecosystem processes and ecological services, with economically viable livestock farming. In this sense, this thesis intends to collaborate with the design of management strategies for distinct grassland formations of the South Brazilian Campos. In Chapter 1 we discuss the concept of adaptive management as applied to grassland/forest mosaics that characterize southern Brazil formations, and propose management options to be tested. In Chapters 2 and 3 we refer to the responses of plant communities to three grazing management treatments implemented in an experiment conducted in Aceguá/RS. In Chapter 2 we investigated changes in plant functional diversity and resource use strategies in response to three grazing managements. At the three studied spatial scales we found differences between rotational grazing and the management used in farm. Finally, in the chapter 3 we study the effect of thorny rosette Eryngium horridum in plant communities, in response to the vegetation height gradient and the two conservative grazing managements. Even in a short time, in this work we verify the first results of the secondary production and the responses of plant communities to the applied management strategies.