At the begining the thesis generally describes semi-budgetary organizations and compare them with other types of non-profit organizations. Then it proceedes with the problematics of financing, management and accounting of these organizations founded by municipal authorities of Czech Republic. Finaly the thesis concentrates on Basic artistic school Hronov and examines how the activities of the school interacted with its management in the years 2004 - 2009.

This graduation thesis is a concept of business project to foundation of company WELOV s r.o. Contains a summary of all obtained information for compile a project, analysis of present circumstances, definition of business activity, proposition of marketing strategy, composition of financial plan and economic valuation of project. The concept of the company foundation has arisen as the consequence of the business opportunity for completing the market gap in this business sector in this region. Dissertation study the issue of electronic commerce of a firm. Diploma thesis contains a formulation of such a business plan which will lead to a firm’s competitiveness in the market.

This thesis deals with development projects, their characteristics and subsequent analysis of the current development market in Prague. It identifies current trends in the management and financing of development projects, then analyzes the project office building Baawer Office House.

Στο πρώτο κεφάλαιο, γίνεται μια παρουσίαση των Ο.Τ.Α., αναλύεται το άρθρο 102 του Συντάγματος και ο νέος Δημοτικός και Κοινοτικός Κώδικας (Ν.3463/2006). Το δεύτερο κεφάλαιο παρουσιάζει την οργάνωση των οικονομικών υπηρεσιών των Ο.Τ.Α., τις Συμπράξεις Δημοσίου-Ιδιωτικού Τομέα (Σ.Δ.Ι.Τ.) και την κατηγοριοποίηση τους. Κάνει μια μικρή αναφορά στις νέες τοπικές ευρωπαϊκές πολιτικές. Στο τρίτο κεφάλαιο, αναλύεται ο προϋπολογισμός στις επιχειρήσεις, η ιστορική εξέλιξή του, τα είδη του, η χρησιμότητά του, τα πλεονεκτήματά και τα μειονεκτήματά του. Στο τέταρτο κεφάλαιο εξετάζεται ο προϋπολογισμός στους Ο.Τ.Α. και διακρίνεται σε δύο υποκεφάλαια: Στο πρώτο υποκεφάλαιο αναλύονται οι βασικές έννοιες του προϋπολογισμού στους Ο.Τ.Α. μέσα από το δημόσιο λογιστικό σύστημά του. Στο δεύτερο υποκεφάλαιο εξετάζεται ο νέος τύπος προϋπολογισμού των Ο.Τ.Α. και το θεσμικό πλαίσιο. Στο πέμπτο κεφάλαιο αναλύεται η χρηματοοικονομική διοίκηση και διαχείριση των Ο.Τ.Α., η χρήση του διπλογραφικού συστήματος λογιστικής, το ισχύον σύστημα, οι λόγοι που οδηγούν στη μετάβαση από το δημόσιο λογιστικό στο διπλογραφικό λογιστικό σύστημα και τα πλεονεκτήματα της εφαρμογής του. Στο έκτο κεφάλαιο γίνεται η σύγκριση του προϋπολογισμών των επιχειρήσεων και των Ο.Τ.Α. και αναφέρονται οι ομοιότητες και οι διαφορές τους. Επίσης, προτείνεται η χρήση ορισμένων αριθμοδεικτών, που αναδεικνύουν την χρησιμότητα του προϋπολογισμού. Το έβδομο κεφάλαιο αποτελεί μια εμπειρική μελέτη, καθώς αναλύονται με διάφορους δείκτες, τα προϋπολογιστικά στοιχεία των δήμων Πατρέων, Ρίου, Μεσσάτιδας και Αιγίου, για τα έτη 2005-2006. Οι παραπάνω δήμοι έχουν πληθυσμό πάνω από δέκα χιλιάδες και σε αυτούς ανήκει και ο δήμος Δύμης. Ο τελευταίος εξαιρείται της ανάλυσης, γιατί δεν υπάρχουν στοιχεία για το 2005. Στο όγδοο κεφάλαιο παρουσιάζονται ορισμένα βασικά συμπεράσματα, τα οποία προκύπτουν από τα προηγούμενα κεφάλαια, και προτείνονται λύσεις σχετικά με την χρηματοοικονομική διαχείριση και διοίκηση των Ο.Τ.Α. και τον προϋπολογισμό τους. / ABSTRACT In the first unit, there is a presentation of Local authority, the analysis of the article 102 of the Constitution and the new Municipal and Community Code (N.3463/2006). The second unit presents economic services of Local authority and their organization, the Cooperation of Public-Private Sector and their types. There is a small report in new local European policies, too. In third unit, the budget in the enterprises, its historical development, its types, its usefulness, its advantages and disadvantages are analyzed. In fourth unit, there is the budget in Local authority and it is constituted of two sub-units: in first sub-unit, the basic significance of budget in Local authority through its public accountant system is analyzed. In second one the new type of budget in Local authority and the institutional frame is examined. The fifth unit includes the financing administration and management of Local authority, the use of double - writing accountant system, the reasons that lead to double - writing accountant system and the advantages of its application. In sixth unit there is the comparison of budgets in enterprises and in Local authority and, also, their resemblances and their differences. Also, the use of number indicators is proposed, which are useful in process of budget. The seventh unit is an empirical study and analysis, with various indicators, the elements of the budget of municipalities as Patras, Rio, Messatidas and Egio, in 2005-2006. These municipalities have over ten thousands population. Also, the municipality of Dymis belongs to this category, but there are no sufficient elements for 2005 and consequently it is excluded. In eighth unit basic conclusions are presented, as a result of the above analysis and they are proposed solutions for the financing management and administration of Local authority and their budgets.

The target of the study was an analysis of the current legal environment of the state contributory culture organizations in the Czech Republic and the options for their transformation into non-profit non-governmental organizations. This was demonstrated on the case of the Czech Philharmonic Orchestra, a contributory organization. Apart form the analysis of the documents, mainly analysis of semi-structured expert interviews, inner observations and informal expert interviews were applied in the qualitative research. These methods were the tool for a conclusion whether the current legal form of the Czech Philharmonic Orchestra is appropriate or whether there is a more suitable alternative in the current Czech legal environment. The result of the research is its practical application demonstrated on a model transformation of the Czech Philharmonic Orchestra into a non- profit organization (a specific type of a Czech non-profit non-governmental organization serving the public interest and/or common good), according to the Act on non-profit non- governmental organizations in its amended version.

Title of the Master's Thesis: The management structure of universities Abstract: Master's Thesis "The management structure of universities' mapping key organizational elements in universities in Czech Republic, both in terms of internal point of view and from outside view from different institutions that are linked to universities, control them or are otherwise tied to their existence. These organizational elements are also compared to the practice of business management and key moments are shown, where the practice of business organizations differs from universities. As part of familiarizing with the organizational structure the analysis of the number of managerial staff was performed both in absolute numbers and relative to the number of students at selected universities. Finally, interviews were conducted with senior managers of these universities to compare their experiences of college life. Key words: College, university, Accreditation Commission, management, rector, dean, vice-rector, vice- dean, financing, organizational structure, the Higher Education Act

The diploma thesis deals with the financing and management of investment activities in the municipality. Describes the public administration of the Czech Republic and possible sources of municipal financing, including subsidy programs. It analyzes the EU and CR subsidy policies. The thesis analyzes a specific municipality, including a financial site, characterizes the investment project in the municipality and assesses its management.