The aim of this thesis is to analyse the economy of Předín municipality in years 2006 ? 2010. In the work there are described important changes in accounting and taxes systems, which were introduced by the public finances reform. The accounting of the municipality is also presented by practical examples. Information for treatment of the thesis are derived from accounting statements: balance sheet, profit and lost statement and Fin statement, which were provided by Municipal office Předín. The analyse is separated into several chapters. At first it deals with admitted and provided subsidies, which are the main part of the municipal financial management. The subsidies are granted from state budget as well as from European Union structural funds. Second part analyzes income and expenses in individual years. The influence of income and expenses is expressed by horizontal and vertical analysis. The last chapter focused on indicators of financial analysis, especially debt indicators, which are important for evaluation of minicipality financial health nad controled by Ministry of Finance of the Czech Republic.

Corporate Social Responsibility (CSR) is a way of doing business that assumes a more active role in relation to everyone involved in such activity and to anyone who could be affected in anyway by it. Thus, the corporation becomes an agent who must adopt principles and policies for all of its activities, not only to prevent negative consequences but also to obtain larger benefits for its workers, shareholders, neighbors, community, among others.This paper analyses if the expenses on CSR are tax deductible for Income Tax purposes, focusing mainly in what is referred to as social and environmental expenses, which are the ones that demand the most resources. / La Responsabilidad Social Corporativa (RSC) es una forma de realizar actividades empresariales asumiendo un rol más activo en relación a todos aquellos que forman parte de dicha actividad y de aquellos que pueden verse afectados de otra manera por las mismas. Así la empresa pasa a ser un actor que debe adoptar principios y políticas que acompañen a todas sus actividades no sólo para que no tengan consecuencias adversas, sino para que las mismas tengan mayores beneficios para sus trabajadores, accionistas, vecinos, comunidad, entre otros.En el artículo se analiza si los Gastos de responsabilidad social son deducibles para fines del Impuesto a la Renta, enfocándonos principalmente en los denominados gastos sociales y ambientales que son los que mayores recursos demandan.

Mary and Peter fund a company dedicated tomaking clothes. They, therefore, must provide enough capital to sustain their business. After ten years they decide to expand and for this reason they make more disbursements. Do all disbursements constitute pre-operating expenses? Can they be deducted? Which tax treatment should this company receive? In this essay, the author seeks not only to define what a pre-operating expense is, but healso says what the requirements for them to be deducted are. In his explanation, with the support of diverse jurisprudence, he refers to the some key issues such as the expansion of the activity and the role of Tax Administration that serve to evaluate the specific cases of scientific and technological expenses. / María y Pedro constituyen una empresa dedicada a la confección de ropa. Para ello, deben contar con el capital social que les permitaponer en marcha su negocio. Después de diez años, para expandirse realizan nuevos desembolsos. ¿Constituyen estos desembolsos gastos pre-operativos? ¿Es posible deducirlos? ¿Qué tratamiento fiscal debe recibir esta empresa? En este ensayo, el autor busca no sólo definirlo que es un gasto pre-operativo, sino señalar cuáles son los requisitos para la deducción de éstos. En su explicación, con el apoyo de variada jurisprudencia, hace referencia a cuestiones esenciales como lo son la expansión de la actividad y el rol de la Administración Tributaria que sirven para evaluar algunos gastos específicos como el científico y tecnológico.

The evolution of fiscal spending in nutrition, health and education of children and adolescents between 2000–2005, has not been following the same pattern of growth as that of GDP in the same period of time in Peru. These important components of public policy in childhood and adolescence have not been properly attended with the larger resources collected by the State, specially in the nutrition area given that fiscal real expenditure in that area fell in spite of the rapid growth of GDP during the period of our study. With the figures found in the SIAF, the structure of publicexpenditure in the indicated components has been constructed, according to the expenditure budgetary functions, allowing us to establish a base that allows us to make proposals on improvements in public policy in the formation of the human capital since childhood. / La evolución del gasto público en nutrición, salud y educación de niños, niñas y adolescentes en el período 2000–2005 no ha seguido una tendencia similar al crecimiento del PBI para el mismo período en el Perú. Estos importantes rubros de la política pública en infancia y adolescencia no han sido fuertemente atendidos con los mayores recursos recaudados por el Estado, en particular el de nutrición que tuvo cada vez menos recursos del gasto público en proporción al crecimiento que experimentó el PBI en dicho período de estudio. Con las cifras encontradas en el SIAF se ha construido la estructura del gasto público en los rubros antes señalados,según las funciones presupuestales de gasto, lo que ha establecido una base que permite proponer mejoras en la política pública de formación de capital humano desde la infancia.

Analisa-se, nesta monografia, a atuação dos Tribunais de Contas do Brasil, integrantes do Poder Legislativo, e suas imbricações com o controle de constitucionalidade das normas jurídicas exercido, nos termos da Constituição da República, à feição do sistema de check and balances, pelos Poderes Judiciário, Executivo e Legislativo, com suas respectivas peculiaridades. Neste iter, busca-se definir se as Cortes de Contas, encarregadas do controle externo das contas públicas, ao apreciarem a conformidade constitucional dos atos administrativos de gestão pública e, via de conseqüência, das leis e dos atos normativos que os fundamentam, exercem espécie de controle difuso de constitucionalidade ou, tão-somente, realizam seu Dever/ Poder de cumprirem, de forma plena, sua missão institucional, de acordo com os comandos dispostos na Constituição, por sua condição de Custodes in nomine populi (Guardiões em nome do povo). / This monography analises brazilian’s Courts of Account activity, Courts that integrates Legislative Power, and ist’s approach with constitutional control that, in the thermes dictated by Brazilian’s Republic Constitution, shapeed in check and balances system, is performed by Judiciary, Executive and Legislative Powers, with their respectives particularities. In this iter, we intend to define if Brazilian’s Accounts Courts, that have the duty to make public expenses external control, when examine the constitucionality of public’s administration acts and, therefore, of rules and normatives acts that support them, exercite a kind of constitucional control, similar of Unites States judicial review, or just realize its Duty/Power to accomplish, totally, the terms for them assigned by the Constitution, for it’s condition of Custodes in nomine populis.

The work is focused on measuring corporate performance in particular one of the key factors influencing the financial results of the company, which is the volume of production and change. The aim is to assess how a change in production volume affects business performance of selected business entity.

A pesquisa discute as relações entre receitas e gastos educacionais e as condições de oferta do ensino, levando em consideração a constituição e a trajetória do processo educativo da Rede Municipal de Ensino de Getúlio Vargas no período de 1993 a 2005. Para tanto, foi realizado um estudo de caso quantitativo e qualitativo que buscou mapear a capacidade financeira do Município e, por conseqüência, a capacidade de financiamento da sua rede municipal. A partir desse mapeamento buscou-se analisar quais as condições de oferta que foram oferecidas, bem como a trajetória do processo educativo da Rede constituído a partir de 1993. O Município apresentou um alto grau de comprometimento de recursos com a educação pública municipal, o que não significou que os recursos que o Município dispôs foram demasiados, pois sua disponibilidade financeira é bastante limitada. O Município, portanto, priorizou investimentos na educação pública municipal, o qual foi impulsionado e mantido pelo processo educativo construído de forma participativa. No entrelaçamento dos elementos da investigação - a capacidade de financiar a educação municipal, as condições de oferta do ensino e a trajetória do processo educativo -, descobrem-se indicadores que caracterizam a identidade político pedagógica da rede e a constituição de uma política pública de Estado na educação. / The research argues the relations between revenue and educational expenses and the conditions of the education offer, taking into consideration the constitution and the trajectory of the educative process of the Municipal Education Net from Getúlio Vargas in the period from 1993 to 2005. For this, a study of quantitative and qualitative case was done to map the financial capacity of the City and, for consequence, the capacity of financing its municipal education net. After this mapping was analyzed the conditions of offers that they had been offered, as well as the trajectory of the educative process of the Net consisting from 1993. The City presented one high degree of available resources to the municipal public education, what it did not mean that the resources that the City made available had been too much, because its financial availability is limited. The City, therefore, prioritized investments in the municipal public education, which was stimulated and kept for the educative process constructed by people participation form. In the interlacement of the inquiry elements - the capacity to finance the municipal education, the conditions of education offers and the trajectory of the educative process -, indicate that they characterize the political pedagogical identity of the net and the constitution of one public politics of State in the education.

Submitted by Cristiane Shirayama (cristiane.shirayama@fgv.br) on 2011-06-03T15:03:41Z No. of bitstreams: 1 66080100246.pdf: 513399 bytes, checksum: 58504e64a230abc4e45c758f6c0e2d7a (MD5) / Approved for entry into archive by Vera Lúcia Mourão(vera.mourao@fgv.br) on 2011-06-03T16:44:39Z (GMT) No. of bitstreams: 1 66080100246.pdf: 513399 bytes, checksum: 58504e64a230abc4e45c758f6c0e2d7a (MD5) / Approved for entry into archive by Vera Lúcia Mourão(vera.mourao@fgv.br) on 2011-06-03T16:59:26Z (GMT) No. of bitstreams: 1 66080100246.pdf: 513399 bytes, checksum: 58504e64a230abc4e45c758f6c0e2d7a (MD5) / Made available in DSpace on 2011-06-03T18:44:20Z (GMT). No. of bitstreams: 1 66080100246.pdf: 513399 bytes, checksum: 58504e64a230abc4e45c758f6c0e2d7a (MD5) Previous issue date: 2011-01-19 / One of the most important guidelines regarding Sistema Único de Saúde (SUS) is the health services management descentralization which allows decision makers to be closer to local population. On the other hand, one of the arguments against descentralization is that it can imply in considerable scale losses. The main objective of this analysis is to investigate existence of economy of scale in public health segment in Brasil. Some national empirical studies already founded evidences of economies of scale in public services, including the specific case in health segment, like Souza, Cribari-Neto and Stosic (2005) and Mattos et al. (2009). This study seeks to add new evidences to this theme, based on a new investigation that differs from the others in terms of methodology. Initially, an efficiency score (using DEA method – Data envelopment analysis) based on three input variables (health public spending, sewer covering and canalized water supply) and three output variables (infantil mortality, infectious illness hopitalization and health system access rate). After having this score calculated, we analyze the relation between population size, demographic variables and the municipality eficiency to provide health services. To achieve it, it was applied a panel data regression including 537 of 645 municipalities in São Paulo state for the period of 2002-2007, which allowed to consider fixed effects of the them and to control specific characteristics as income, violence, education and others. The results confirm what was concluded before using different methodologies, proving that the size of a municipality population is an important determinant of its efficiency in health area. Finally, possible explanations are investigated to justify the strong impact of scale in the efficiency regarding spending in health. The question we seek to answer is regarding the factors that determine this economy of scale, which can be considered as infra-strutucture expenses (hospital and beds) or expenses in human resources, equipments, materials or medicines. This question is partially analyzed estimating a SUR (Seemingly Unrelated Regressions) in which relevant differences in intensity of different inputs categories usage are different according to population size. / Uma das mais importantes diretrizes do Sistema Único de Saúde (SUS) é a descentralização da gestão dos serviços de saúde, visando uma maior proximidade dos agentes tomadores de decisão com a população local. Contudo, um dos argumentos contrários à descentralização é de que esta pode implicar em consideráveis perdas de escala. Este trabalho tem como objetivo investigar a existência de economias de escala no setor de saúde pública no Brasil. Alguns estudos empíricos nacionais já encontraram evidências de economias de escala na provisão de serviços públicos em geral, incluindo o caso específico do setor de saúde, como os trabalhos de Souza, Cribari-Neto e Stosic (2005) e Mattos et al. (2009). Este estudo busca acrescentar novas evidências a esse tema, a partir de uma nova investigação que difere das anteriores em metodologia. Inicialmente é calculado um score de eficiência (através do método DEA - Data envelopment analysis) com base em três variáveis de insumo (gastos em saúde, cobertura de esgoto e de abastecimento de água encanada) e três variáveis de produto (mortalidade infantil, internação por doenças infecciosas e taxa de acesso ao sistema de saúde). Após o cálculo deste score, analisa-se a relação entre tamanho da população e outras variáveis demográficas e a eficiência dos municípios na provisão de saúde. Para isso foi feita uma regressão usando dados de painel que inclui 537 dos 645 municípios do Estado de São Paulo ao longo do período 2002-2007, o que permite o controle do efeito fixo dos municípios, além do controle de características como renda per capita, violência, educação, entre outros. Os resultados confirmam aqueles já encontrados por outros pesquisadores a partir de outras metodologias, revelando que o tamanho do município é um importante determinante de sua eficiência na área de saúde. Assim sendo, por fim, investigam-se possíveis explicações para o forte impacto da escala na eficiência de gastos em saúde. A questão que surge é a identificação dos fatores que determinam essas economias de escala, que podem vir, por exemplo, dos gastos em infra-estrutura – como quantidade de leitos e estabelecimentos – ou de gastos com recursos humanos, equipamentos, materiais ou remédios. Parte desta questão é analisada ao se estimar um modelo de regressões aparentemente não correlacionadas, no qual se identificam diferenças relevantes na intensidade de utilização de diferentes categorias de insumos de acordo com o tamanho da população.

In the thesis Analysis of economic non-profit organization is the main objective characterize the structure of financial resources and appropriate financial analysis to evaluate the level of economic development and selected non-profit organizations during the monitored period.Selected non-profit organization has become municipality Volyně and evaluation was made in the years 2009 - 2013. The first part of the thesis is based on a review of the literature on territorial self-governing units. How the local government units developed, how they arise and how the management system they have. The main financial instrument is the budget. The relatively sophisticated financial management components include financial analysis, which is also included in this part. Furthermore, in the literature review we find legislative adjustment municipalities. Those are the most important rules that territorial authorities act and make decisions. In conclusion literature review provides an overview of accounting and tax specifics, especially about the differences in the accounts of municipalities and the business community. The practical part is focused on the brief characteristics of the municipality and its history. Further description of the accounting system the municipality Volyně, and how municipality processes income and expenses on cash accounts. It also characterized municipal property, and an overview of grants processed as received and granted. Other part is focused on the economic analysis of the municipality. Approach to specific analyzes such as cost-benefit analysis, horizontal and vertical analysis and then financial analysis of selected indicators.

The Public health insurance system in the Czech Republic was established more than 20 years ago. During this period, the public health insurance system has gone through many transformations. A lot of reform proposals have been submitted with the aim of keeping the increase of healthcare expenses under control but simultaneously not limiting the quality and the accessibility of healthcare. The introduction of the regulatory fees was a part of the healthcare reformation and its purpose was to reduce the demand for healthcare and thus regulate the consumption of health services. Secondarily, the regulatory fees should bring private funds into healthcare system. In the theoretical part of the research, the author describes healthcare systems of several European countries mainly from the point of view of cost sharing by patients. The funding of healthcare in the Czech Republic is then evaluated in more detail. The research characterises all the types of regulatory fees including all the legal changes they have undergone prior to their implementation. The author summarizes the amounts of funds received from the different types of fees which patients have paid since the introduction of regulatory fees in 2012 on the basis of data received from health insurance companies. In the practical part of the research, the author analyses and statistically processes data which were taken from one specific bureau of employee health insurance company. On the basis of this data, the author maps the development of average visits of healthcare institutions per patient in the chosen fields of ambulant care specializations. The author compares the number of average visits in 2007, which is the year before the introduction of regulatory fees, with the number of average visits after the regulations implementation that means during the 2008-2013 period. The aim was to discover whether the fees had any effect on the amount of healthcare services and whether they led to decrease in the number of patients´ visits (at the doctor). The development of the number of patients´ visits was studied in 22 different fields of ambulatory specialization in total. The collected results have been statistically processed using one sample, one-tailed T test. Furthermore, the influence of fees on the healthcare expenses was surveyed in the respective ambulatory fields. In the similar manner as with the patients´ visits, the author compares the average expenses per one patient before the introduction of regulatory fees in 2007 with the average value after the implementation of regulatory fees to the healthcare system. The research offers a comprehensive overview of these issues and can be used as a basic material for further research about regulatory fees and patient cost sharing in healthcare.