This thesis analyzes the system of financing tertiary education in the Czech Republic and Russia. Expenditure on education is the process of investing in the future not only individual but also society as a whole. Currently, education becomes more important and countries that are in this respect is well developed, can achieve significant competitive advantage. The work is devoted to a comparison of tertiary education, the Czech Republic and Russia, the countries of the OECD and associated countries. Describes the current situation of higher education in the Czech Republic and Russia, aimed at analyzing the problems of financing programs at public universities. The work focuses on current problems and the need for changes in these problem areas, particularly increasing the share of private resources to finance higher education.

This thesis deals with the system of financing education in the Czech Republic and the development of education over the past 20 years. Individual chapters are divided by levels of the educational system in the last chapter analyzes public spending on education, the above developments and the relationship with the State budget and the amount of taxes collected.

Dans la première partie, nous considérons une relation positive entre la qualification des travailleurs et la qualité du produit final, dans un modèle d’équilibre partiel avec un marché verticalement différencié. Nous prouvons qu’avec l’introduction du marché du travail, le résultat standard de différenciation en qualités n’est plus vérifié. Nous testons ce résultat en ouvrant l’économie à l’international. Nous considérons ensuite un modèle d’équilibre général où les individus sont potentiellement consommateurs, travailleurs et propriétaires des firmes. Nous nous intéressons à la préférence de la majorité entre le monopole et le duopole. Nous montrons que ce choix démocratique ne génère pas nécessairement moins de pauvreté sur le plan individuel et collectif. Dans la deuxième partie, nous introduisons des universités en amont du marché du travail. Dans un premier temps, nous montrons que pour un niveau d’inefficience faible de l’Etat, la privatisation partielle apparaît à l’équilibre et l’Etat est généralement largement majoritaire. Ensuite, nous nous intéressons au financement de l’éducation. Nous déterminons le niveau des frais d’inscription publics à travers un vote à la majorité, dans un système éducatif mixte. Nous prouvons que les extrêmes ou la classe moyenne sont majoritaires selon le niveau du coût marginal de la qualité privée. Finalement, nous nous intéressons au sponsoring des universités par les firmes. Moyennant un modèle d’agence commune, nous prouvons qu’il existe une relation négative entre la proportion des travailleurs qualifiés et la part des firmes dans le financement de l’éducation. / We consider, first, a positive relationship between workers’ skills and product quality, in a model of partial equilibrium with vertical preferences. We prove that the standard result of vertical differentiation no longer applies by the introduction of the labor market. We also test the robustness of our results under globalization. Then, we consider a general equilibrium model where individuals are potentially consumers, workers and shareholders. We study the majority preference between duopoly and monopoly, and we prove that the democratic choice doesn’t always generate less poverty, collectively and individually. Second, we introduce universities upstream the labor market. We prove that partial privatization of the university appears at equilibrium for a low level of public inefficiency, where the State has a broad majority. Then, we study the question of financing education. We determine the level of public tuition fees via a majority voting model, in a mixed education system. We prove that the extremes or the middle class hold the majority depending on the marginal cost structure of the private quality. And finally, we study firms’ sponsoring universities. Using a common agency approach, we prove that there is a negative relationship between the proportion of skilled workers and the share of firms in financing education.

O estudo buscou realizar pesquisas teórica, legal-financeira e empírica sobre os recursos financeiros descentralizados que são transferidos diretamente às escolas públicas municipais de São Paulo, pelos governos federal (Programa Dinheiro Direto na Escola, PDDE) e municipal (Programa de Transferência de Recursos Financeiros, PTRF, e Verba de Adiantamento), investigando sobre os procedimentos legais, administrativos e participativos que envolvem a gestão destes recursos, de forma a apresentar dados quantitativos e qualitativos sobre eles, tendo como amostra de pesquisa cinco escolas de diferentes modalidades de ensino: um Centro de Educação Infantil (CEI), uma Escola Municipal de Educação Infantil (EMEI), uma Escola Municipal de Ensino Fundamental (EMEF), um Centro Integrado de Educação de Jovens e Adultos (CIEJA) e uma Escola Municipal de Educação Básica para Surdos (EMEBS). A dimensão empírica da pesquisa se dividiu em duas subdimensões: macro e micro. A dimensão empírica macro se deu numa perspectiva legal-financeira, pesquisando sobre as origens e os procedimentos legais dos programas que transferem recursos financeiros descentralizados às escolas públicas, suas normas de utilização, movimentação e prestação de contas. Essa dimensão também buscou desenvolver uma série histórica, contemplando o período de 2007 a 2013, a qual compara os montantes dos recursos financeiros descentralizados transferidos anualmente às escolas municipais de São Paulo com o orçamento total anual da educação do município, objetivando demonstrar o quanto estes programas representam em termos percentuais para o planejamento orçamentário municipal. A dimensão empírica micro da pesquisa se deu a partir da verificação em campo, no âmbito das escolas pesquisadas, levantando suas dificuldades e avanços em lidar com os recursos financeiros transferidos, trazendo dados sobre seus montantes e aplicações anuais (2007 a 2013), a partir da verificação dos documentos de prestação de contas das Associações de Pais e Mestres (APMs), de instrumentos de entrevista e de levantamento de dados, especificamente elaborados pelos métodos da pesquisa. Os dados e as informações apresentados abordam questões importantes sobre financiamento e gestão financeira escolar, tendo o intuito de contribuir para o debate sobre políticas públicas de gestão financeira escolar e fornecer subsídios que possam compor estudos cujo objetivo seja uma abordagem sobre a realidade financeira das escolas públicas e a gestão democrática de seus recursos financeiros, com vistas à melhoria da qualidade de ensino. / The study sought to carry out theoretical, legal-financial and empirical research on the decentralized financial resources that are transferred directly to public schools in São Paulo, by the federal government (\"Direct Money to School Program\", PDDE) and by the municipal government (\"Financial Resources Transfer Program\", PTRF, and \"Verba de Adiantamento\"), investigating on the legal, administrative and participatory procedures that involve the management of these resources in order to provide quantitative and qualitative data about them. As a research sample there were five schools of different types of education modalities: one Early Childhood Center (CEI), a Municipal School of Early Childhood Education (EMEI), a Municipal Elementary School (EMEF), an Integrated Centre for Youth and Adult Education (CIEJA) and a Municipal Basic Education School for the Deaf ( EMEBS). The empirical dimension of the research is divided into two sub-dimensions: macro and micro scales. The macro empirical dimension was given a legal and financial perspective, researching the origins and legal procedures of the programs that transfer decentralized financial resources to public schools, their rules of use, handling and accountability. This dimension also sought to develop a historical series, covering the period 2007 to 2013, which compares the amounts of decentralized resources transferred annually to public schools in São Paulo with the total annual budget of the municipality\'s education, aiming to show how much (in percentage) these programs represent in terms of the municipal budget planning. The micro scale empirical research took place from the field verification, along with the surveyed schools, raising their difficulties and advances in dealing with the financial resources transferred to them, bringing data on their amounts and annual applications (2007 - 2013), from verification of the accounting documents of the Parent Teacher Associations (APMs), interview and data collection tools, specifically designed by the methods of the research. The data and information presented address important matters about funding and school financial management, with the aim of contributing to the debate on public policies to school financial management and provide subsidies that can compose studies whose aim is the approach to the financial reality of public schools and democratic management of its financial resources, looking forward to improving the quality of education.

O estudo buscou realizar pesquisas teórica, legal-financeira e empírica sobre os recursos financeiros descentralizados que são transferidos diretamente às escolas públicas municipais de São Paulo, pelos governos federal (Programa Dinheiro Direto na Escola, PDDE) e municipal (Programa de Transferência de Recursos Financeiros, PTRF, e Verba de Adiantamento), investigando sobre os procedimentos legais, administrativos e participativos que envolvem a gestão destes recursos, de forma a apresentar dados quantitativos e qualitativos sobre eles, tendo como amostra de pesquisa cinco escolas de diferentes modalidades de ensino: um Centro de Educação Infantil (CEI), uma Escola Municipal de Educação Infantil (EMEI), uma Escola Municipal de Ensino Fundamental (EMEF), um Centro Integrado de Educação de Jovens e Adultos (CIEJA) e uma Escola Municipal de Educação Básica para Surdos (EMEBS). A dimensão empírica da pesquisa se dividiu em duas subdimensões: macro e micro. A dimensão empírica macro se deu numa perspectiva legal-financeira, pesquisando sobre as origens e os procedimentos legais dos programas que transferem recursos financeiros descentralizados às escolas públicas, suas normas de utilização, movimentação e prestação de contas. Essa dimensão também buscou desenvolver uma série histórica, contemplando o período de 2007 a 2013, a qual compara os montantes dos recursos financeiros descentralizados transferidos anualmente às escolas municipais de São Paulo com o orçamento total anual da educação do município, objetivando demonstrar o quanto estes programas representam em termos percentuais para o planejamento orçamentário municipal. A dimensão empírica micro da pesquisa se deu a partir da verificação em campo, no âmbito das escolas pesquisadas, levantando suas dificuldades e avanços em lidar com os recursos financeiros transferidos, trazendo dados sobre seus montantes e aplicações anuais (2007 a 2013), a partir da verificação dos documentos de prestação de contas das Associações de Pais e Mestres (APMs), de instrumentos de entrevista e de levantamento de dados, especificamente elaborados pelos métodos da pesquisa. Os dados e as informações apresentados abordam questões importantes sobre financiamento e gestão financeira escolar, tendo o intuito de contribuir para o debate sobre políticas públicas de gestão financeira escolar e fornecer subsídios que possam compor estudos cujo objetivo seja uma abordagem sobre a realidade financeira das escolas públicas e a gestão democrática de seus recursos financeiros, com vistas à melhoria da qualidade de ensino. / The study sought to carry out theoretical, legal-financial and empirical research on the decentralized financial resources that are transferred directly to public schools in São Paulo, by the federal government (\"Direct Money to School Program\", PDDE) and by the municipal government (\"Financial Resources Transfer Program\", PTRF, and \"Verba de Adiantamento\"), investigating on the legal, administrative and participatory procedures that involve the management of these resources in order to provide quantitative and qualitative data about them. As a research sample there were five schools of different types of education modalities: one Early Childhood Center (CEI), a Municipal School of Early Childhood Education (EMEI), a Municipal Elementary School (EMEF), an Integrated Centre for Youth and Adult Education (CIEJA) and a Municipal Basic Education School for the Deaf ( EMEBS). The empirical dimension of the research is divided into two sub-dimensions: macro and micro scales. The macro empirical dimension was given a legal and financial perspective, researching the origins and legal procedures of the programs that transfer decentralized financial resources to public schools, their rules of use, handling and accountability. This dimension also sought to develop a historical series, covering the period 2007 to 2013, which compares the amounts of decentralized resources transferred annually to public schools in São Paulo with the total annual budget of the municipality\'s education, aiming to show how much (in percentage) these programs represent in terms of the municipal budget planning. The micro scale empirical research took place from the field verification, along with the surveyed schools, raising their difficulties and advances in dealing with the financial resources transferred to them, bringing data on their amounts and annual applications (2007 - 2013), from verification of the accounting documents of the Parent Teacher Associations (APMs), interview and data collection tools, specifically designed by the methods of the research. The data and information presented address important matters about funding and school financial management, with the aim of contributing to the debate on public policies to school financial management and provide subsidies that can compose studies whose aim is the approach to the financial reality of public schools and democratic management of its financial resources, looking forward to improving the quality of education.

BARILKOVÁ, E. Company financial assessment and optimization. Diploma thesis. Brno: VUT Brno, 2013. The diploma thesis specializes in financial management of state-funded institutions established by territorial autonomy, with focus on primary schools. The thesis is divided into theoretical and practical part. The theoretical one describes state-funded institutions and analyses system of financing elementary education in the Czech Republic. Practical part applies the theory on a specific case of primary school. Primarily with focus on financial flows from the state and municipal budget as a founder of the primary school. I also analyse alternative ways of funding, which are gained through own activities (e.g. EU structural funds). The final part includes the plan of financial optimization of this primary school.

The thesis is based on the financing of educational system in the Czech Republic and Denmark, and it focuses on the resources which are associated with this branch. It deals with all levels of the educational system and presents different ways of its financing from public funds. The main attention is given to the comparison of funding systems' structures with emphasis on the differences between the two countries. Following part studies the development of partial and total public expenditures on education, including its relation to the key macroeconomic indicators. In the last part of the thesis I come up with my own ideas of adopting certain elements from Denmark to Czech model of financing education.

Recent events have brought about the realization that purposeful advancement in South Africa depends on wide-ranging educational reforms consistent with the demands of a complex multicultural society. This necessitates the development of theoretically-sound policies informed by, and grounded in, the specific historical and cultural milieu in which it is to be conceived. Within this context, a particular concern is that little is known about the educational needs of the Indian community at this juncture. This concern is also evinced by a multitude of interests within this minority group. Al though this investigation focuses on Indian responses to dominant policy orientations, it conceptualizes the South African education dynamics in its entirety and interrelatedness and not as a conglomerate of isolated parts. In sum, this dissertation endeavours to examine some critical concerns as it affects the provision of education for people of Indian origin in a postapartheid South Africa. / Educational Studies / M.Ed. (Comparative Education)

Recent events have brought about the realization that purposeful advancement in South Africa depends on wide-ranging educational reforms consistent with the demands of a complex multicultural society. This necessitates the development of theoretically-sound policies informed by, and grounded in, the specific historical and cultural milieu in which it is to be conceived. Within this context, a particular concern is that little is known about the educational needs of the Indian community at this juncture. This concern is also evinced by a multitude of interests within this minority group. Al though this investigation focuses on Indian responses to dominant policy orientations, it conceptualizes the South African education dynamics in its entirety and interrelatedness and not as a conglomerate of isolated parts. In sum, this dissertation endeavours to examine some critical concerns as it affects the provision of education for people of Indian origin in a postapartheid South Africa. / Educational Studies / M.Ed. (Comparative Education)