This thesis deals with analysis of revenues and expenditure for selected small municipalities of South Bohemia in 2008. Revenues are divided into tax, non-tax, capital revenues and transfers received. Revenues are analyzed according to type classification of the budget structure. Expenditures are divided into current and capital. They are also analyzed according to type classification and classification by branch of the budget structure as well. Data are process into tables and graphs. The thesis also analyzes the property of municipalities and their indebtedness. Obtained date are compared with those of other municipalities. The aim is to identify and define the specifics of the financing of small municipalities.

The practical part describes these nonprofit organization, including an overview of funding sources for the years 2003-2009, obtained by the division of funds among different projects in the period 2006-2009 and a more specific description of the selected project, method of budgeting in the grant application and settlement allocation subsidy. Projects are processed very good way, and therefore have a great chance at winning the support. They have a good base in terms of fixed donors and sponsors. For clients it creates an environment with a pleasant atmosphere and staff want to help provide high quality and well-intentioned advice. In the event that their work is not stopped, this non-profit organizations a chance that more clients will use their services. Each of us can get into difficult life situations and services in this format will want to use.

nÃo hà / Trabalhos anteriores sobre finanÃas pÃblicas concluÃram que os MunicÃpios brasileiros, especialmente os localizados na regiÃo Nordeste, possuem elevado grau de dependÃncia dos repasses do Governo Federal. Diante dessa evidÃncia, este trabalho irà analisar o impacto de tais repasses no desenvolvimento dos MunicÃpios cearenses. Para tanto, serà estimada a elasticidade dos repasses constitucionais (o Fundo de ParticipaÃÃo dos MunicÃpios â FPM e o Fundo de ManutenÃÃo e Desenvolvimento da EducaÃÃo BÃsica e de ValorizaÃÃo dos Profissionais da EducaÃÃo â FUNDEB) em relaÃÃo ao Ãndice de Desenvolvimento Municipal â IDM de cada um deles para os anos de 2004, 2006 e 2008. Os dados foram obtidos junto ao Instituto de Pesquisa e EstratÃgia EconÃmica do Cearà â IPECE e Secretaria do Tesouro Nacional â STN. Os resultados apontam uma relaÃÃo direta entre a variaÃÃo nos montantes dos repasses em relaÃÃo ao Produto Interno Bruto â PIB e a variaÃÃo do IDM no perÃodo analisado, expondo assim a dependÃncia dos MunicÃpios cearenses em relaÃÃo aos repasses constitucionais para o desenvolvimento local. / The vast bulk of the literature concerning public finance has examined and concluded that municipalities live off Federal Government and its transfers, notoriously the ones located in the Brazilian northeast. In that regard, the most obvious is to analyze the very impact of these transfers bearing in mind the development of cearenses municipalities by means of the FPM â FUNDEB elasticity. In this work we discuss the relation with respect the IDM (a municipal development index) regarding 2004, 2006 and 2008. Data from IPECE and STN are collected, and these data are then used to spell out the closed relationship between the variation in the amounts of transfers with respect the gross domestic product as well as the IDM from that period, pointing out how well the cearenses municipalities live off constitutional transfers in order they can develop themselves.

Submitted by Geyciane Santos (geyciane_thamires@hotmail.com) on 2015-10-27T14:11:34Z No. of bitstreams: 1 Dissertação - Leonor Bernadete Aleixo dos Santos.pdf: 1638925 bytes, checksum: ca6962dbfac6a54a9a305db45376d136 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T19:49:52Z (GMT) No. of bitstreams: 1 Dissertação - Leonor Bernadete Aleixo dos Santos.pdf: 1638925 bytes, checksum: ca6962dbfac6a54a9a305db45376d136 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T19:54:36Z (GMT) No. of bitstreams: 1 Dissertação - Leonor Bernadete Aleixo dos Santos.pdf: 1638925 bytes, checksum: ca6962dbfac6a54a9a305db45376d136 (MD5) / Made available in DSpace on 2015-10-27T19:54:36Z (GMT). No. of bitstreams: 1 Dissertação - Leonor Bernadete Aleixo dos Santos.pdf: 1638925 bytes, checksum: ca6962dbfac6a54a9a305db45376d136 (MD5) Previous issue date: 2014-06-11 / Não Informada / This research examined the public administration of the State of Amazonas in the period 2008-2011, through review and analysis of specific ratios related to the financial statements of the State of Amazonas to their managers and society at large can better use information and conducive further clarification on the use of public resources. Data were extracted from the electronic site of the Transparency Portal of the Department of Finance of the State of Amazonas. Aimed at analyzing the public management, the State of Amazonas in the period 2008-2011, through indicators analysis and interpretation of economic and financial results according to Article 85 of Federal Law. 4.320/64, that their managers and society in general, to use the information by providing them a better understanding about the use of public resources, and the importance of preparing for users, thus demonstrating the use of these public resources to the society general, and its specific objective was defined which are the financial reports prepared by the State of Amazonas and which were used as an informational basis of the analysis model presented in literature, showed the data contained in these reports so as to facilitate the process of analysis through financial indicators and analyze the results, evaluate the allowed budget, economic and financial performance of public funds of the State of Amazonas in the period 2008 to 2011 as the indicators of analysis and interpretation of economic and financial results as Article 85 of Federal Law. 4.320/64. / Esta pesquisa analisou a gestão pública do Estado do Amazonas no período de 2008 a 2011, por meio de avaliação e análise de quocientes específicos referentes às demonstrações contábeis do Estado do Amazonas para que seus gestores e a sociedade em geral possam usar melhor as informações e que propicie um melhor esclarecimento acerca do uso dos recursos públicos. Os dados foram extraídos do sítio eletrônico do Portal da Transparência da Secretaria de Fazenda do Estado do Amazonas. Teve como objetivo analisar a gestão pública, do Estado do Amazonas no período de 2008 a 2011, através de indicadores de análise e interpretação dos resultados econômicos e financeiros conforme o artigo 85 da Lei Federal n. 4.320/64, para que seus gestores e a sociedade em geral, usem as informações fornecendo-lhes um melhor esclarecimento acerca do uso dos recursos públicos, bem como a importância de sua preparação para os usuários, demonstrando assim o uso desses recursos públicos à sociedade de uma forma geral, sendo que seu objetivo específico definiu-se quais são os relatórios contábeis elaborados pelo Estado do Amazonas e quais foram usados como base informacional no modelo de análise apresentado na literatura, demonstrou-se os dados contidos nos referidos relatórios de modo a facilitar o processo da análise através de indicadores contábeis e analisar os resultados encontrados, possibilitaram avaliar os desempenhos orçamentário, econômico e financeiro dos recursos públicos do Estado do Amazonas no período de 2008 a 2011, quanto aos indicadores de análise e interpretação dos resultados econômicos e financeiros conforme o artigo 85 da Lei Federal n. 4.320/64.

A Contabilidade deve ser capaz de prover seus usuários com informações úteis, a serem utilizadas no processo gerencial de tomada de decisões. Assim, os relatórios contábeis devem estar revestidos de relevância e retratar fielmente a real posição do patrimônio de uma entidade a qualquer momento, em seus aspectos físicos, operacionais, financeiros e econômicos. Entende-se que, para atender a essas finalidades, a Contabilidade deveria reconhecer os acréscimos e decréscimos de riqueza no patrimônio de uma entidade continuamente, quando de fato ocorressem. A forma como essas variações patrimoniais se configuram é através do reconhecimento de receitas e a confrontação com as respectivas despesas. Idealmente, o reconhecimento de receitas deveria ocorrer quando elas fossem de fato obtidas pela entidade. Com base no exposto acima, foi formulado o problema de pesquisa desta dissertação, que é o seguinte: De que forma o reconhecimento dos acréscimos e decréscimos de riqueza das entidades no momento em que de fato ocorrem é tratado pela Contabilidade em seus relatórios? E, com base nesse problema de pesquisa, formularam-se as seguintes hipóteses de pesquisa: a) se os relatórios contábeis forem baseados nos Princípios Fundamentais de Contabilidade, então não reconhecerão os acréscimos ou decréscimos de riqueza das entidades no momento em que de fato ocorrem; b) se os relatórios contábeis forem baseados na abordagem gerencial da Gestão Econômica, então reconhecerão os acréscimos e decréscimos de riqueza das entidades no momento em que de fato ocorrem. A revisão de bibliografia efetuada, bem como o exemplo de aplicação dos conceitos extraídos da literatura contábil permite afirmar que a prática contábil atual, baseada nos Princípios Fundamentais de Contabilidade, não retrata os acréscimos e decréscimos de riqueza das entidades continuamente, quando de fato ocorrem, uma vez que as receitas são reconhecidas basicamente de forma pontual, quando de sua realização. Em muitas situações, a obtenção e a realização de uma receita ocorrem conjuntamente, entretanto, em outras isso não ocorre. Já a abordagem gerencial da Gestão Econômica reconhece os acréscimos e decréscimos de riqueza no patrimônio das entidades continuamente, quando de fato ocorrem, de tal forma que o reconhecimento de receitas é efetuado quando elas são obtidas. Por conseqüência, ambas as hipóteses de pesquisa desta dissertação foram comprovadas, e o problema de pesquisa atendido. / The Accounting must be capable of providing users with useful information to be used in the managerial decision-making process. Thus, the financial statements have to be relevant and reflect properly the real financial position of the equity of an entity at any time, in its physical, operational, financial and economic aspects. To attend these purposes, the Accounting should recognize the increases and decreases of wealth in the equity of an entity continuously, when they really occur. The form in which these variations are configured is through the recognition of revenues and confrontation with the respective expenses. Ideally, the recognition of revenues should occur when they are actually obtained by the entity. Based on the concepts above, the problem of this study research was formulated: In what way the increases and decreases of wealth of the entities are treated by the Accounting in his financial reports? And, based on the problem of research, the following hypothesis of research were formulated: a) if the financial reports are based in the Generally Accepted Accounting Principles, then they will not recognize the increases and decreases of wealth of the entities when they really occur; b) if the financial reports are based on the managerial approach of the Economic Management, then they will recognize the increases and decreases of wealth when they really happen. The research done in Accounting books, as well the example of application of the concepts presented and discussed in this study let asseverate that the actual accounting practices, based on the Generally Accepted Accounting Principles, does not portray the increases and decreases of wealth of the entities continuously, when they really occur, once the revenues are recognized basically punctually, when of his financial realization. In many situations, the obtainment and the financial realization of revenues occur simultaneously, however, in others that do not happen. In the other hand, the managerial approach of the Economic Management recognizes the increases and decreases of wealth in the equity of the entities continuously, when they really happen, in a way that, the revenues are recognized when they are really obtained. As a result of this study, the two hypothesis of research were confirmed, and the problems of research attended.

This diploma thesis focuses on new accounting standards IFRS 15 and IFRS 16. The aim is to examine how their implementation can affect financial performance of a company. Financial indicators reflecting these impacts are chosen based on identification of key methodical changes. The problem is described on the example of O2 Czech Republic a. s. By performing an impact analysis based on 2016 figures and currently available product and service offering, possible differences between company's results of 2016 and hypothetical results of the same year when using IFRS 15 and IFRS 16 are quantified. Finally, impacts on company's financial performance are interpreted in the context of chosen financial indicators.

The main target of this dissertation is to analyse the impact of legislative changes to the budgetary allocation of taxes to municipalities in last years with a focus on the reform of January 2013 for different types of municipalities according to their population. One of this thesis objectives is also to suggest recommendations for the future budgetary allocation of taxes on the basis of this analysis. Theoretical part defines basic concepts in the area of municipalities income and looks into the theory of fiscal federalism.The second chapter of the theoretical part concerns itself with the detailed analysis of the development of the budgetary allocation of taxes until 2013. The practical part is constituted by the prediction of the Ministry of Finance of the Czech Republic and is followed by an analysis of shared taxes in selected municipalities of South Bohemian Region and their development. On the basis of this analysis, the impacts in selected municipalities are analysed and possible recommendations are specified for the future development of the budgetary allocation of taxes.

Fréquemment, en marge des contrats de commande publique, leur titulaire développe une activité accessoire grâce aux moyens mis à leur disposition dans le cadre de ces contrats. L'objet de cette recherche est de scruter les questions juridiques soulevées par cette pratique, qui a d'abord un objectif financier. Il s'agit, pour certains opérateurs, d'utiliser les contrats leur confiant une activité principale pour développer une activité accessoire à celle-ci et ce, dans le but de générer des recettes supplémentaires.Longtemps cette activité accessoire est apparue comme un phénomène marginal, d'où sa large ignorance par la doctrine qui ne lui a jusqu'ici consacré aucune étude spécifique. Au contraire, la recherche a révélé, dans l'activité accessoire, une situation fréquente et de grande ampleur. / Often, ancillary to public order contracts, the beneficiary of such public order contracts develops an ancillary activity thanks to the means made available to them as part of these contracts. The purpose of this research is to analyse the legal questions raised by this practice, the aim of which is first and foremost financial. For certain operators, the aim is to use the contracts granting them a principal activity in order to develop an ancillary activity which will generate additional revenues.This ancillary activity was for a long time an exceptional phenomenon, hence the widespread ignorance by the doctrine which until now had not devoted any specific study to the subject. The research has revealed, on the contrary, that the ancillary activity is in fact frequent and widespread.

Theoretical part of this diploma thesis is devoted to the reform of public administration, to region as an autonomous unit, its competences, authorities but also to the process of ekonomy and the universal analysis of regional revenues and expenditures. I deal with the region Vysočina in the practical part, I define revenues and expenditures in particular years and then I practise their comparison and analysis, where I try tu find out what impact the changes in budgetary allocation of taxes had got on the whole devolopment of revenues in the region Vysočina. The final part of thesis focuses on results of financial management in period 2001 -- 2007 a I try to outline the future prediction of development of the financial management in the region Vysočina.

This thesis deals with economic analysis and comparison of two different size municipalities in years 2002-2008. Specifically, two municipalities from South Bohemia Region - Strakonice (23 000 inhabitants) and Katovice (1 300 inhabitants). The first part of my thesis is theoretical. I describe the legislative of municipalities in Czech Republic there, also their jurisdiction and budgets (categories of revenues and expenditures). The second part is more extensive and there is a description of the practice. I analyze and compare different categories of revenues and expenditures. I use here materials from the both previously mentioned municipalities. This part is accompanied by tables and graphs.