The diploma thesis deals with the issue of proprietorial and institutional connection of five stages and four ensembles of the National Theatre in Prague, which is a contributory organization of the Ministry of Culture Czech Republic. The thesis introduces a cultural policy in general terms and explains development of the National Theatre until 1989. The main point of the thesis is the institutional and financial analysis, the thesis aims to evaluate the consequences of changes in the methods of administration of each stage of the National Theatre, especially merging and splitting stages and ensembles after 1989. The analysis focuses on the founder's contribution, thus demands on public means, but also takes into account visit rate, percentage of self-sufficiency, number of performances, development of revenues, etc. Finally, the thesis presents a model of functioning of national theaters and opera houses in France and in the United Kingdom, and their comparison with situation in the Czech Republic, focusing on the method of financing.

The presented diploma thesis discusses the framework of public extra-budgetary funds as an element of the system of public finance. Extra-budgetary funds inclusion to the system of public budgets and to the system of relations among them, as well as extra-budgetary funds institutional arrangement, the overview of their activities, the extra-budgetary funds economic results and especially impacts and consequences of all above appointed are extremely relevant topic in the period when increased attention to the stability and sustainability of public budget system is paid.

A growing awareness of the severity of the climate crisis caused by anthropogenic greenhouse gas emissions has led to an increased effort to find governance strategies to transition society towards sustainable development. One recently adopted strategy is the adoption of local carbon budgets, derived from the so-called global carbon budget, within local governments across Sweden. In this thesis, I explore this happening through a case study of the county of Västra Götaland, Sweden using the concept of governmentality to provide critical analysis of the use of local carbon budgets in an attempt to encourage reflexive governance. By conducting semi-structured interviews with persons involved in the adoption of local carbon budgets in Västra Götaland, I seek to gain a greater understanding of how local carbon budgets impact the way actors seek to govern climate through the adoption of new programs of conduct that seek the reform of the current regime of practices that exist within the county. I explore how such carbon budgets construct the problem of climate change and the need for rapid decarbonization to discover what practices are limited or made possible through such a construction. I find that local carbon budgets are problematizing several areas of municipal and regional governance, conceptually and practically, particularly in the way actors understand climate change and the decarbonization challenge. I argue that a reterritorialization of the climate into local ‘emission spaces’ allows for the quantification and distribution of limited ‘emissions resources’ amongst actors in the county. This territorialization and quantification of a constructed resource contribute to a perception of urgency critical to motivating action to decarbonize. These conditions create a mandate for political action to resolve the constructed problem of scarce ‘emissions resources’ within a municipality or county’s ‘emissions space’ to ensure a ‘fair’ distribution in society. I further suggest that actors adopting local carbon budgets should consider the application of common-pool resource management strategies to move governance beyond an internal carbon budgeting approach.

The increase of global average temperature depends linearly on the amount of carbon dioxide that is accumulating in the atmosphere. Consequently, the determination of a temperature target that should not be exceeded, corresponds to an amount of carbon dioxide that can still be emitted. This is referred to as a carbon budget. With the Paris Agreement, a global commitment to such a target exists. The signatories have pledged to hold “the increase in global average temperature to well below 2°C […] and to pursue efforts to limit the temperature increase to 1.5°C”. Although the wording leaves room for interpretation, the Paris Agreement can hence be translated into a remaining global carbon budget. The distribution of this budget amongst countries can be a way to close the gap between the committed target and Nationally Determined Contributions, which are submitted by each country but currently expected to lead to a warming of more than 2°C. Taking the concept of national carbon budgets further and sharing them out on a smaller scale can support municipalities in framing their mitigation targets and planning measures accordingly. In this regard, the aim of this thesis was to calculate a Paris-compliant carbon budget for the city of Rostock, Germany. This was done by sharing out the remaining global carbon budget amongst countries based on the notion of ‘common but differentiated responsibilities and respective capabilities’, which is part of the Paris Agreement. To reflect on this notion two different country classifications were applied which resulted in carbon budgets for Germany of 4 450 and 6 200 MtCO2 respectively up from 1st January 2021. For a share between German municipalities, the grandfathering principle was applied. It allocates a budget to a municipality depending on the proportion in national emissions. An inventory, which was prepared for this purpose, revealed that Rostock’s territorial emissions accounted for 0.12% of all-German emissions in 2017. Based on this share, Rostock would receive a budget of 5 500 to 7 600 ktCO2 up from 2021, depending on the country classification. The thesis found further that current mitigation targets were falling short of complying with the Paris Agreement. Currently, both Germany and Rostock are basing their efforts on budgets two to three times larger than what can be considered a fair contribution.

Federal revenue sharing programs aim to make up lost tax revenue to counties that contain federal land, as counties do not receive any property tax revenue from publicly owned lands. This may have a significant impact on rural school districts with a limited tax base, as most funding for public education comes from property tax revenue. My analysis seeks to determine the full impact of certain federal revenue sharing payments (paid out by the U.S. Forest Service) on school districts in counties that contain U.S. Forest Service land. My analysis shows that the payments have little impact on school district budgets, indicating that states likely smooth for variations in the U.S. Forest Service payments.

Cette thèse comprend trois essais empiriques portant sur certains aspects des modèles de décision des ménages, qui font l'objet de recherches intensives. Le premier essai de cette thèse porte sur l'identification jointe de la règle de partage des ressources entre les époux et leurs courbes d'Engel individuelles de certains biens assignables et non assignables. Nous avons récupéré les courbes d'Engel individuelles relatives aux dépenses alimentaires en utilisant la demande des ménages d'une part et la part des aliments consommés individuellement d'autre part. Les résultats empiriques indiquent que les femmes sont plus susceptibles que les hommes d'accroître leur demande de nourriture pour le ménage, suite à une augmentation de leur part de revenu. Toutefois la consommation alimentaire propre aux femmes s'accroît moindrement par rapport à la hausse de leur part de revenu que dans le cas des hommes. Quant aux enfants, leur consommation alimentaire réagit plus à une hausse de la part budgétaire des femmes qu'elle ne réagit à celle des hommes. Ce résultat suggère que non seulement les femmes ont tendance à dépenser plus sur les enfants mais aussi qu'elles le font au détriment de leur propre consommation. La contribution de cet essai découle de la mise en évidence de cette observation qui n'est possible que grâce au fait que nous disposons d'informations sur les consommations individuelles. De plus, nous utilisons un mécanisme résultant des travaux de Bourguignon et al. (2009) qui permet de récupérer les courbes d'Engel individuelles à partir de la demande des ménages. Le deuxième essai de cette thèse porte sur l'estimation empirique d'une forme réduite de la part des dépenses consacrées aux besoins de chaque enfant au sein des ménages. Cette identification nous a permis d'effectuer des analyses de pauvreté au niveau individuel et au niveau des ménages. Bien qu'il soit connu qu'assimiler la pauvreté des enfants à celle de leur ménage d'appartenance peut déboucher sur des erreurs d'appréciation, le manque d'information sur l'affectation précise des biens dans le ménage quant à lui, rend difficile une analyse de la pauvreté au niveau des enfants. Dans cet essai nous avons surmonté partiellement ce problème grâce à une enquête novatrice qui a recueilli des renseignements sur la distribution d'une fraction importante des dépenses des ménages. Les résultats empiriques indiquent que la contribution respective des femmes et des enfants au revenu du ménage, le niveau d'éducation relative de l'enfant par rapport à celui du chef de ménage et l'âge de l'enfant, affectent de manière significative la part des dépenses du ménage consacrées aux besoins de l'enfant. Nous avons ensuite utilisé les dépenses prédites de chaque enfant pour calculer les indicateurs de pauvreté et les comparer aux mêmes indicateurs calculés avec les données des ménages. Les résultats de cette analyse indiquent que, lorsqu'elle est évaluée au niveau individuel, la pauvreté semble toucher plus d'enfants que lorsqu'elle est évaluée au niveau des ménages. Le troisième essai de cette thèse vise à comprendre l'impact potentiel du risque de VIH/SIDA sur les interactions entre les conjoints. L'analyse empirique est basée sur l'effet du test de dépistage du VIH avant le mariage sur la propension des hommes à commettre la violence physique ou sexuelle envers leurs conjointes. Nous pensons que les conseils qui précèdent ou suivent le dépistage, rendent les hommes plus conscients d'une part du risque d'infection et d'autre part, de la rareté des femmes en bonne santé. Cette conscientisation va pousser les hommes à éviter les comportements à risque tels que les relations extraconjugales mais également à prendre soin de leurs femmes. Les violences domestiques vont donc baisser du fait de l'élimination des causes potentielles de conflits que sont les relations extraconjugales mais aussi du fait de l'attitude conciliatoire et protective des hommes envers leurs femmes. Nos résultats empiriques basés sur des données du Rwanda révèlent l'existence d'effets causaux significatifs et négatifs des dépistages prénuptiaux sur les deux formes de violence domestique considérées. Ces résultats suggèrent que la promotion des tests de dépistage avant le mariage peut être utilisée comme un moyen de lutte contre la violence domestique.

Thesis (M. Ed.) - Central University of Technology, Free State, 2011 / Financial management is fundamental to the improvement of the efficient and effective use of finances in schools. If principals and SGB chairpersons are well trained on their roles and responsibilities regarding financial management, they will be able to effectively deal with financial matters of schools. Financial management is an integral part of efficient and effective financial management in schools. This study provides a literature discussion on funding provided to schools by the government, as well as the essences of financial management in the school setting. The study also sought to scrutinize the impact of related Acts and policies on financial management in schools. The fieldwork sought to determine the extent of possible problems that schools experience regarding financial management and aimed at providing possible solutions for efficient and effective financial management in schools. Principals and SGBs chairpersons made up the sample of this study. Questionnaires were used to determine the views and opinions of these participants regarding the efficiency and effectiveness of financial management in their schools. The data gathered through the open-ended questionnaires were analysed and reported on qualitatively. The key findings were that principals and the SGBs chairpersons wish to play an important role in financial management in schools, but lack financial management skills to do so. The lack of financial management skills was more evident on the side of the SGB chairpersons. The result of this lack of financial management skills has the effect that other types of financial problems arise at schools.

Thesis (MPA (Public Management and Planning))--University of Stellenbosch, 2006. / ENGLISH ABSTRACT: The Local Government Municipal Finance Management Act (MFMA, Act 56 of 2003) is the final piece of legislation to completely overhaul local government budgeting and financial management in South Africa. The MFMA recognises that previous budgeting and financial management practices of municipalities suffered from a number of weaknesses that hampered transformation and service delivery in communities. This research project evaluates the local government budget process and implementation within the Cape Winelands District Municipality (CWDM) by focusing on the framework within the MFMA and providing a budget process guideline for the annual budgets of municipalities. Specifically, the roles and responsibilities of various role-players within the budget process are clarified. Key characteristics of the budget process are also evaluated as well as key challenges and constraints within local government. The elements crucial to a good budget process includes: establishing broad goals to guide local government decision-making; developing approaches to achieve goals; developing a budget consistent with these approaches to achieve goals and evaluation of performance and making adjustments. Furthermore the various outcomes and opportunities within the budget process, particularly at the Cape Winelands District Municipality are identified. A simplified guide to the budget process and essential recommendations were made. Recent local community issues and public debate on local government finances – pertaining to corruption, mismanagement and lack of service delivery – can adversely affect the community’s confidence in municipalities to deliver services. As the last sphere of government to undergo transformation, municipalities find it difficult and more challenging to effectively address the multiplicity of issues and needs within the community. The transformation in public financial management, particularly, public budgeting, is crucial in ensuring a smooth transition to a better life for all. For the budget process to be successful, all role-players must recognise that with the implementation of the MFMA, a re-engineering of the budget process needs to take place. The organisational structure and financial budgeting framework must change from one of control to one of management. Role-players, individuals and departments within municipalities – that have for years ‘jealously guarded their turf’ must work together to improve public budgeting, implementation, transparency and delivery – a difficult challenge that is not easily tackled. / AFRIKAANSE OPSOMMING: Die Wet op Plaaslike Regering: Munisipale Finansiële Bestuur, 2003 (WMFB,Wet 56 van 2003) is van die wetgewing wat ingestel is op plaaslike regeringsvlak om veranderinge in veral munisipale begrotings en finansiële bestuur in Suid Afrika te weeg te bring. Die WMFB erken en stel dit duidelik dat vorige praktyke in begroting en finansiële bestuur van munisipaliteite, veranderinge, transformasie en dienslewering in gemeenskappe verhinder het. Hierdie navorsingsprojek evalueer die begrotingsproses en implementering in die Kaapse Wynland Distriksmunisipaliteit met die fokus op die raamwerk binne die WMFB. Duidelike riglyne word voorgestel wat die jaarlikse begrotingsproses van munisipaliteite uiteensit. Meer spesifiek word daar ook gekyk na die rolle en verantwoordelikhede van die verskeie rolspelers in die begrotingsproses. Die kritieke eienskappe van die begrotingsproses word ook ge-evalueer sowel as die uitdagings en tekortkominge binne plaaslike owerhede. Die belangrike eienskappe van ’n goeie begrotingsproses sluit in: die vestiging van breë doelwitte om sodoende leiding te verskaf vir besluite wat deur die Plaaslike Regering gemaak word; die ontwikkeling van verskeie benaderinge om doelwitte te bereik en die evaluering van prestasie sowel as veranderinge wat aangebring word. Verder word daar ook gekyk na die verskeie resultate en geleenthede binne die begrotingsproses soos identifiseer by die Kaapse Wynland Distriksmunisipaliteit. Onlangse gemeenskapsprobleme en debatte oor munisipale dienslewering en veral finansiële bestuur – soos korrupsie, wanbestuur en geen dienslewering – kan ‘n negatiewe invloed hê op gemeenskappe se vertroue in munisipaliteite om wèl noodsaaklike dienste aan die gemeenskap te lewer. As die laaste regeringsvlak om transformasie te ondergaan, vind munisipaliteite dit al moeiliker en meer uitdagend om aan die gemeenskap se wye spektrum van behoeftes te voorsien. Die huidige veranderinge en transformasie in openbare finansiële bestuur, veral die begrotingsproses, is belangrik sodat tranformasie gouer kan plaasvind vir ‘n beter lewe vir almal. Vir die begrotingsproses om suksesvol te wees, sal alle rolspelers moet erken dat met die implementering van die WMFB, ‘n herstruktuering van die begrotingsproses noodsaaklik is. Die strukture binne organisasies sowel as die finansiële begrotingsraamwerke, moet verander vanaf ‘n situasie van kontrole tot hedendaagse bestuursmeganismes. Rolspelers, individue en departemente binne munisipaliteite wat oor jare hul ‘eie stukkie grond’ jaloers beskerm en verdedig het, sal moet saamwerk om die openbare begrotingsproses, implementering, deursigtigheid en dienslewering in die gemeenskap te verbeter. ‘n Moeilike en uitdagende taak wat nie maklik aangepak kan word nie.

This diploma thesis deals with the structure of local charges with environmental impact and evaluates their contribution into budgets of municipalities. The first part of the thesis analyses basic characteristic of this kind of payments, their mutual cohesion and their role in the budgets of municipalities. The summary of particular charges in relation to valid law, the height of them and their relation to ecological purposes is discussed in the analytical part of the thesis. The possibility of the replacement of local charges with uniform ecological rate and evaluation of currently system of charges from economical and inhabitants' point of view is analysed in conclusion.

Les dysfonctionnements financiers et budgétaires laissent croire qu’à Djibouti, il n’existe aucune structure de contrôle, aucune loi et aucune orthodoxie et discipline dans la gestion des finances publiques. Pourtant, Djibouti dispose, à l’image des autres pays d’Afrique francophone, de plusieurs institutions de contrôle des finances publiques. L’État djiboutien a mis en place les organes de contrôle interne qui sont chargés de prévenir les irrégularités budgétaires qui viendraient porter préjudice aux finances publiques, le cas échéant, de détecter les irrégularités budgétaires et financières commises. Djibouti a également institué, au titre du contrôle externe, à côté du Parlement qui a un pouvoir général de contrôle en matière budgétaire, la Cour des comptes et de discipline budgétaire. Celle-ci agit a posteriori. Bien que le système du contrôle des finances publiques, qui fait intervenir plusieurs structures, soit formellement organisé, les dysfonctionnements financiers et budgétaires demeurent et compromettent dangereusement la gestion des deniers publics. Si ces problèmes se produisent naturellement dans un environnement juridique et institutionnel peu organisé, tel n’est absolument pas le cas à Djibouti qui dispose, au fond, d’un corpus élaboré d’institutions et de règles relatives au contrôle des finances publiques. Pour comprendre ce phénomène paradoxal, l’on a été conduit à analyser les mécanismes de contrôle. Dans la première partie, l’option retenue a été de réaliser un état de lieu critique du système de contrôle des finances publiques qui se veut ambitieux. Dans la deuxième partie, l’accent a été mis sur les suggestions de nature à corriger les dysfonctionnements et à redynamiser le système du contrôle qui se trouve inopérant. / The financial and budgetary shortcomings suggest that Djibouti, there is no control structure, no law and no orthodoxy and discipline in the management of public finances. However, Djibouti has, like other Francophone African countries, several public audit institutions. The Djiboutian government has implemented internal control organs that are responsible for preventing fiscal irregularities that would bring harm to public finance, as appropriate, detect committed budgetary and financial irregularities. Djibouti has also established, under external control, next to the Parliament, which has a general power to control the budget, the Court of Auditors and budgetary discipline. This is the fact. Although the system of control of public finances, which involves several structures, formally organized, financial and budgetary shortcomings remain dangerously compromise the management of public funds. If these problems occur naturally in some organized legal and institutional environment, this is absolutely not the case in Djibouti, which has, in fact, developed a corpus of institutions and rules on control of public finances. To understand this paradoxical phenomenon, it was taken to analyze the control mechanisms. In the first part, the preferred option was to achieve a state of critical place of the public finance control system that is ambitious. In the second part, the focus was on the nature of suggestions to correct the dysfunctions and to revitalize the control system is inoperative.