This thesis analyzes the different VAT measures applied to non-profit orchestras and orchestras established as business. The analysis is based on the comparison of the rules of the Czech VAT legislation for both types of orchestras and their simulation on the example of a fictional orchestra. However, the simulation is based on data from one of domestic professional non-profit orchestra. The analysis shows that the exemption of cultural services can be unfavorable for large non-profit orchestras carrying out a diverse range of activities. The consequences following the application of different VAT measures are stated in the last part of the thesis.

Cílem diplomové práce je vypracování ekonomické analýzy neziskové organizace. V teoretické části je popsáno postavení neziskových organizací v systému národního hospodářství se zaměřením na obecně prospěšnou společnost. Dále jsou popsány jednotlivé fáze finanční analýzy jako základního nástroje ekonomické analýzy a vysvětleny některé základní pojmy. V úvodu praktické části je představena činnost a zdroje financování Horské služby ČR, o.p.s. V praktické části je provedena ekonomická analýza obecně prospěšné společnosti - Horské služby ČR za období 2005 -- 2009. Výsledky jsou porovnány s ekonomickými výsledky Horské záchranné služby, která působí ve stejném oboru ve Slovenské republice. V závěru uvádím zhodnocení analýzy a některých aspektů financování horské služby.

ABSTRACT The primary purpose of the study was to explore how funding affected service delivery among Nonprofit Organizations (NPOs) in Johannesburg, given the important role these organizations play in contributing to social development in South Africa. The study was undertaken among 15 NPO organizations based in Johannesburg and located in various service fields. A semi-structured interview schedule comprising open-ended and close-ended questions was utilized to collect information. Descriptive statistics were employed to analyze closed-ended questions whilst thematic content analysis was used to analyze open-ended items. The main finding that emerged from the study was that NPOs that were surveyed suffered from a diversity of challenges emanating from insufficient and at times delayed funding, particularly by state departments such as the Department of Social Development. The problems faced by these NPOs were found to be predominantly human resources related. These organizations were unable to attract skilled professional staff because their funds did not permit them to offer market-related packages. In addition, these NPOs suffered from high labour turnover because employees tended to leave these organizations in pursuit of greener pastures in government departments and the private sector. The sector also experienced inadequately funded programmes and an inability to expand their services to the wider populations due to inadequate funding. The NPOs that were surveyed had not engaged in entrepreneurial activities on a scale sufficiently extensive to wean them off donor funding or over-reliance on such funding. Self-sustainability was found to be still in the embryonic stage. Moreover, the relationship between the sector and the state was found to be characterized by a lack of faith and confidence on the part of the NPOs surveyed, suggesting a ‘troubled’ partnership between the two. The findings of the study suggest the need for the research project to be replicated on a wider sample in different provinces. Since the study focused on formally registered NPOs in terms of the Nonprofit Organizations Act of 1997, future research needs to investigate the funding challenges faced by smaller mainly informal/ unregistered community-based organizations that form an integral part of the nonprofit sector in South Africa and offer an array of services to their communities. Furthermore, the findings of this study could potentially be used as a basis for policy formulation and analysis by policy makers as they appear to have implications for re-assessing funding policies in respect of NPOs.

No abstract present on CD

The diploma thesis deals with the foreign development cooperation of the Czech Republic. It assesses previous trends of development cooperation analyzing concepts and tools in terms of bilateral assistance or commitments to international organizations. It reviews not only the public sector, but also non-profit organizations and private entities. The aim is to investigate to what extent the economic growth of countries is affected by development assistance and to what by developing countries themselves and if the Czech development aid has fundamentally contributed to the support of democracy, private enterprise, protection of private property and human rights. The part of the thesis is practical application on Serbia, one of the largest recipients of the Czech development cooperation in recent years. In conclusion the thesis evaluates current concepts and introduces solutions and recommendations for further development of the aid, both domestic or global scale.

This thesis is focused on analysis of the services of NGOs in selected districts, which are Tabor and Pisek. The theoretical and methodological part, we discuss the role of non-profit sector in the national economy structure and functions of the nonprofit sector. It describes a selection of legal forms of nonprofit organizations, methods and forms of financing and their scope. The subject is a survey of the practical range of services offered by non-profit sector in selected districts. The survey focuses on the following legal forms of organizations: foundations, endowment funds, associations of legal persons, representing the diakonia of charity and religious organizations, educational, legal entities, charitable organizations, political parties, political movements and associations (union, association, club, etc.) and contributory organizations.

The thesis deals with specific of financing, accounting and tax policy in Tělovýchovná jednota Radlice, o. s., which tries to support development of physical education and sports. The study pursues accounting of these citizens association, which gains funds from non-profit and commercial activities. The aim of thesis is demonstrate the accounting in connection with tax liability and analysis of economic results in definite years.

Business decisions have a massive impact on the world — in fact we could clearly see it and feel it how devastating was the global economic crisis in 2008. Until now the global economy has been trying to recover. There is no doubt that when the forces in control of the economy fail to act responsibly, everyone suffers. If we obsess over the short term, we’ll never be sustainable in the long term. When we find a way to create value while also acting in the best interests of society and the planet, everyone benefits. Though these forces may sometimes seem to be out of our control, the reality is that we all have a part to play. The way we choose to behave as a professional and as a member of the business community has an incredibly important impact. Non-profit student-led organization Oath Club is a response to the lack of awareness and education for future business leaders in business schools. By promoting ethical behaviors Oath Club aims to develop new quality of self-integrity within management students. By understanding the Oath our members will represent a personal commitment to lead with purpose, act with integrity, and understand the reach, power, and responsibility of business. With this believe and commitment Oath Club members will be spreading the idea and leading by example to creating sustainable values for their organizations and communities they function in.

<p>The concept of the balanced scorecard was introduced by Harvard professors Robert</p><p>S. Kaplan and David P. Norton in 1992 when organizations realized that it was no</p><p>longer sustainable to focus only on financial objectives in order to stay competitive.</p><p>The balanced scorecard was traditionally developed for use in for-profit organizations</p><p>but with its fundamental idea that the financial perspective does not always cover</p><p>what is most important, it has also been implemented in non-profit organizations</p><p>where profit maximization is not the main objective. Although the balanced scorecard</p><p>is presented to be an effective management system for survival in a more</p><p>challenging and competing environment it has also been strongly criticized by several</p><p>authors as well as organization that have unsuccessfully implemented it. Empirical</p><p>studies evaluating this relatively new management control system are still rather</p><p>limited, especially in non-profit organization which made us eager to look deeper into</p><p>the effects of using the balanced scorecard and we identified a research problem;</p><p><em>Is the balanced scorecard an effective management system that improves the</em></p><p><em>performance of a local public administration in Northern Sweden?</em></p><p>For this study we identified our alignment toward the positivistic scientific ideal. We</p><p>have further chosen a deductive approach as the already existing theory of the</p><p>balanced scorecard is the base of our research. We have used a qualitative research</p><p>strategy where our empirics are based upon eleven semi-structured interviews with</p><p>leaders in Skellefteå municipality where they have given their perception of the</p><p>balanced scorecard and its influence on the organization management. Our main</p><p>purpose has been to evaluate whether the usage of the balanced scorecard is</p><p>improving the performance of Skellefteå municipality. In the process of evaluating our</p><p>results it has been made evident that the management system is perceived as</p><p>performance increasing even though areas of improvements do exists. One example</p><p>of improvement could be to develop an IT-tool to facilitate the reporting of the</p><p>balanced scorecard as it is at present experienced as a very time consuming process</p><p>since it is manually completed. Skellefteå municipality has put a lot of time and effort</p><p>on the implementation of the balanced scorecard as well as on developing suitable</p><p>perspectives and objectives for the management system. Furthermore, the</p><p>municipality has emphasized the importance of communicating and follows up</p><p>processes to improve the quality of the system. This careful implementation and</p><p>utilization is something that has lead to a balanced scorecard that increases the</p><p>performance of Skellefteå municipality</p>

The concept of the balanced scorecard was introduced by Harvard professors Robert S. Kaplan and David P. Norton in 1992 when organizations realized that it was no longer sustainable to focus only on financial objectives in order to stay competitive. The balanced scorecard was traditionally developed for use in for-profit organizations but with its fundamental idea that the financial perspective does not always cover what is most important, it has also been implemented in non-profit organizations where profit maximization is not the main objective. Although the balanced scorecard is presented to be an effective management system for survival in a more challenging and competing environment it has also been strongly criticized by several authors as well as organization that have unsuccessfully implemented it. Empirical studies evaluating this relatively new management control system are still rather limited, especially in non-profit organization which made us eager to look deeper into the effects of using the balanced scorecard and we identified a research problem; Is the balanced scorecard an effective management system that improves the performance of a local public administration in Northern Sweden? For this study we identified our alignment toward the positivistic scientific ideal. We have further chosen a deductive approach as the already existing theory of the balanced scorecard is the base of our research. We have used a qualitative research strategy where our empirics are based upon eleven semi-structured interviews with leaders in Skellefteå municipality where they have given their perception of the balanced scorecard and its influence on the organization management. Our main purpose has been to evaluate whether the usage of the balanced scorecard is improving the performance of Skellefteå municipality. In the process of evaluating our results it has been made evident that the management system is perceived as performance increasing even though areas of improvements do exists. One example of improvement could be to develop an IT-tool to facilitate the reporting of the balanced scorecard as it is at present experienced as a very time consuming process since it is manually completed. Skellefteå municipality has put a lot of time and effort on the implementation of the balanced scorecard as well as on developing suitable perspectives and objectives for the management system. Furthermore, the municipality has emphasized the importance of communicating and follows up processes to improve the quality of the system. This careful implementation and utilization is something that has lead to a balanced scorecard that increases the performance of Skellefteå municipality