The problem in this study lies in the school governing body`s lack of understanding their role in financial administration at Sokisi Secondary School (not its real name). This led to them spending money on the things that were not budgeted for, as well as ensuring the smooth running of the school. The purpose of this study was to help the School Governing Body members to know their functions and also to know how to manage the school’s budget. The qualitative research methodology was chosen for this study. The data collection strategy used was interviews. Six governing body members were interviewed, observed and recorded. The findings in this research were that the School Governing Body members knew that for them to manage the budget efficiently, they must have a sound financial policy. The researcher also discovered that the governing body members had little knowledge of what was expected from them because they were not trained. Concepts such as financial administration and financial planning were discussed. / Dr. B.V. Nduna

Masters in Public Administration - MPA / This study focused on participatory governance in the form of involvement of communities and community organisation in matters of local government in general, and citizens participation in the local budget process in particular. The study therefore aimed to assess the theoretical and policy framework for citizens participation in South Africa; and evaluated the perceptions of councillors and civics and ratepayer organisations on participation in the local budget process at the eThekwini Municipality. / South Africa

Please read the abstract in the section 00front of this document / Thesis (DPhil (Education Management))--University of Pretoria, 2006. / Education Management and Policy Studies / unrestricted

The objective of this study was to find out how a course in School Financial Management should be designed and presented in order to bring about an improvement in the practice of school financial management in disadvantaged schools in the Eastern Cape Province of South Africa. The study was conducted in the interpretive and critical theory paradigms, and employed a qualitative empirical approach. The focus of the research was two cohorts of school leaders taking part in the Advanced Certificate in Education: School Management and Leadership programme at the Nelson Mandela Metropolitan University in Port Elizabeth. The researcher presented a course in Financial Management to both of these cohorts, and employed an action research method in her research, introducing the insights and lessons learned from teaching the first cohort in the design and teaching of the second cohort. Data were collected in various ways, including written assignments of students, class discussions, personal interviews and document analyses. More data were collected during school visits at which the researcher observed the level of financial practice at schools, and could also, from the one-to-one interactions with the students, identify the issues that were still problematic to them. Another aspect of the data gathering process was the detailed analysis of the section on Financial Management in the ACE study material provided by the Department of Education. This enabled the researcher to compare her study material and teaching approach to that of the Department’s study material, so as to ascertain which content and methods of teaching were best suited to bringing about an improvement in practice. The study’s main findings were that designers of such programmes in Financial Management should focus on basic Accounting principles and avoid an overload of content of issues which are “good to know”, but do not contribute to the understanding of Accounting principles necessary for the drawing up of financial statements. The method of teaching should predominantly be an interactive approach based on adult learning principles, with enough time for students to complete certain assignments and activities with feedback by the lecturer. The role v of mentors and of the lecturer visiting schools was emphasised as one of the key ways to assist participants in implementing what they had learned. The most important recommendations emanating from the study were the suggestion that the Department of Education should play a bigger formational role in providing feedback to schools on the financial statements submitted to the Department by these schools, the rethinking of the Department of Education’s module on Financial Management in the ACE for School Principals, and the development of a follow-up course in which all the additional aspects of School Financial Management could be included.

The graduation theses describes an individual tools of a management accounting for an operating management of an efficiency and responsibility lines. Values implementation of these tools on an example of the concrete company.

This thesis deals with economic analysis and comparison of two different size municipalities in years 2002-2008. Specifically, two municipalities from South Bohemia Region - Strakonice (23 000 inhabitants) and Katovice (1 300 inhabitants). The first part of my thesis is theoretical. I describe the legislative of municipalities in Czech Republic there, also their jurisdiction and budgets (categories of revenues and expenditures). The second part is more extensive and there is a description of the practice. I analyze and compare different categories of revenues and expenditures. I use here materials from the both previously mentioned municipalities. This part is accompanied by tables and graphs.

This thesis is dedicated to planning and budgeting and their role in corporate management. In the theoretical part it defines theoretical base including progressive approaches to the topic. It also specifies functions that plans and budgets can play in corporation. Considering the theoretical approach it disproves main critical arguments that dispute the important role of budgets and plans in corporate management. Practical part of the thesis is not published due to high sensitivity of the data and management know-how used. The practical part develops topic of the thesis on example of real operating business. In final evaluation (also not published) it analyses corporate practice on the basis of theoretical approaches. Stating the findings it presents key recommendations for enhancing the quality of corporate system of plans and budgets.

The purpose of this thesis is an analysis of the evolution of the retirement and pension system in the Czech Republic since 1993 up to the present time, with focus on law reform provisions and associated financing methods, applied legislative and institutional framework and encumbrance of public budgets. Many European countries have already performed reformation of their pension systems, the reason mostly being demographic changes and unsustainability of pension financing solely from public budgets. This topic is becoming relevant also in the Czech Republic in view of the II. pillar pension savings introduced in the beginning of the previous year. Nevertheless, this will apparently not be the last step in the context of pension reforms given the unexpectedly low number of participants in the pillar. Overburdening of the public budgets and insufficient provisioning of elder population thus still remain some of the capital problems of the Czech Republic. In the theoretical part we first characterize the theory of public budgets and sketch the significance of the cash flow itself. Next we will define the meaning of retirement and pension systems, their classification according to the type of financing and operation and their respective advantages and disadvantages. We will also determine the main factors influencing the form of these systems. In the practical part we carry out the analysis of the retirement and pension system in the Czech Republic, structured into several time intervals delimited by the effected reform provisions since 1993 until the present. We investigate each of these stages separately, focusing mainly on financing methods and the impact on the public budgets; and further from the point of view of the legislative and institutional frameworks. Finally we will assess the effectiveness of the reform provisions and their impact on the provisioning of elders and the public budgets.

This thesis aims to evaluate the current concepts of sports funding in the Czech Republic and proposes partial measures that would lead to its improvement. These measures are proposed on the basis of an analysis of the current system of support sport in the Czech Republic, Slovak Republic, Austria and France. Furthermore, when designing appropriate measures are taken into account the views of fifteen representatives of the sports community, with which were conducted structured interviews and opinions of Czech citizens, which were identified in the questionnaire survey on a sample of 150 people. The result of the investigation is the proposal to the possibility of a one percent tax assignation, the establishment of a central register of sports and athletes, stabilize the structure of grant programs and customize the system using revenues from the taxation of gambling for municipalities.

The purpose of this thesis is an analysis of the development of the pension system in the Czech Republic since 1989. The emphasis is placed on reform provisions and on their impact on public budgets. Future direction is discussed next. The demographic development raises concerns about the financial sustainability of pension systems. The changes in the structure of the system were made after several years of discussions and a number of parametric adjustments. The question of sustainability is not closed yet. Recent changes are canceled and the system returned to the previous state. The reason was a lack of political and general agreement about this type of reform. The theoretical part deals with the definition of public budgets with a focus on social security. The importance and the function of pension systems are characterized in the next section. Pension systems are classified by the operator, by the method of calculating pension benefits and by the type of funding. Each pension system is based on tradition and is influenced by the development of society in the political, economic and social fields. In the practical part is performed the analysis of the pension system structured according to the periods. The impact of the reform provisions is illustrated on the state of public budgets. The thesis concludes that the initial efforts to change the system fundamentally will be replaced by attempts to implement minor adjustments. In the case of structural reform in the future it could be considered the application of modern pension theory, which recommends Pan-European pension system.