The goal of the work is to describe the development of high school education in the Czech Republic, specify the methods of financing and management of entrusted funds and the subsequent internal and external control system with application of theoretical background to the high school funded in the year 2007 by meeting of two secondary vocational schools. For analysis of the financial management financial statements of balance sheet and income statement are available for individual years 2005 {--} 2009. The largest share of the semi-budgetary organization revenues were grants. The most significant form of the self-financing of schools were sales of services. In the reference period organizations were self-sufficient and can be also evaluated as liquid with standard financial situation. Organization B showed better results, therefore it can be concluded that the merger would especially benefit the organization A to which the second organization joined.

Submitted by Gustavo Gomes (gustavolascasas@gmail.com) on 2013-10-03T12:48:12Z No. of bitstreams: 2 Efici??ncia do gasto p??blico em educa????o fundamental nas prefeituras.pdf: 5681656 bytes, checksum: c9735accc47fabf905668986a6f131bf (MD5) license_rdf: 23599 bytes, checksum: 9e2b7f6edbd693264102b96ece20428a (MD5) / Approved for entry into archive by Roger Guedes (roger.guedes@fjp.mg.gov.br) on 2013-10-04T14:02:39Z (GMT) No. of bitstreams: 2 Efici??ncia do gasto p??blico em educa????o fundamental nas prefeituras.pdf: 5681656 bytes, checksum: c9735accc47fabf905668986a6f131bf (MD5) license_rdf: 23599 bytes, checksum: 9e2b7f6edbd693264102b96ece20428a (MD5) / Made available in DSpace on 2013-10-04T14:02:39Z (GMT). No. of bitstreams: 2 Efici??ncia do gasto p??blico em educa????o fundamental nas prefeituras.pdf: 5681656 bytes, checksum: c9735accc47fabf905668986a6f131bf (MD5) license_rdf: 23599 bytes, checksum: 9e2b7f6edbd693264102b96ece20428a (MD5) Previous issue date: 2009 / Funda????o Jo??o Pinheiro / O tema educa????o vem ganhando cada vez mais espa??o nas discuss??es acerca da sustentabilidade do crescimento e desenvolvimento econ??mico de longo prazo. A partir da d??cada de 50, diversas pesquisas sobre o tema v??m ganhando espa??o, tendo por objetivo avaliar a import??ncia do capital humano para o crescimento de longo prazo do produto. Al??m disso, os pesquisadores passaram a discutir tamb??m os determinantes do sucesso dos estudantes nos exames escolares. O presente trabalho levantou alguns pontos discutidos na literatura subjacente. Al??m disso, foi realizado um exerc??cio emp??rico atrav??s da t??cnica conhecida como an??lise envolt??ria de dados. Foram comparados 281 munic??pios com o objetivo de construir um modelo de otimiza????o da aloca????o dos gastos p??blicos municipais em educa????o fundamental. Os resultados obtidos mostram a exist??ncia de retornos decrescentes de escala a partir de determinado tamanho de munic??pio. Algumas das principais prefeituras mineiras apresentaram baixo escore nos exames de profici??ncia em matem??tica e em l??ngua portuguesa na oitava s??rie do ensino fundamental. Tais resultados foram ainda mais cr??ticos ao considerar o n??vel de insumos dos referidos munic??pios atrav??s do modelo de otimiza????o de insumos e produtos. / The theme of education is gaining more attention in discussions about the sustainability of economic growth and development of long-term. From the 50's, various studies on the topic are gaining ground, and to evaluate the importance of human capital for long-term growth of the product. In addition, researchers also began to discuss the determinants of success of students in school exams. This study raised some points discussed in the literature behind. Furthermore, it was an empirical exercise carried out by the technique known as data envelopment analysis. We compared 281 cities with the goal of building a model of optimizing the allocation of municipal spending in elementary education. The results show the existence of decreasing returns to scale from a given size of the municipality. Some of the major mining municipalities had low scores on proficiency exams in math and English in eighth grade of elementary school. These results were even more critical when considering the level of inputs of these municipalities through the optimization model of inputs and products. / Educa????o

This diploma thesis clarifies the issue of Triadic nexus among Slovakia, Hungary and the Hungarian minority concerning education and economic access to areas inhabited by the Hungarian minority, which affect the graduates of minority schools in the Slovak labor market. At the same time it aspires to refer to this relationship as one of the factors that may impact on reduction in the number of members of the Hungarian minority in Slovakia. The main focus is on the trilateral approach to the issue of education in the Slovak minority schools in Hungarian language in case of teaching the state language. The consequences of the different trilateral relation approach to minority education can lead to inefficiency of minority schools teaching Slovak language, which can, in conjunction with the current economic approach of Slovakia to the areas inhabited by the Hungarian minority, lead to migratory pressures on graduates of minority schools as for the choice of university studies and their employability. The lack of language skills reduces their competitiveness and flexibility compared to linguistically better equipped individuals. The statistical data in education, employment and population movements that will be analyzed and compared, are freely available, and confirm this hypothesis.