This thesis builds on the topic of my bachelor thesis which dealt with the use of EU funds in Luhačovice and the analysis of specific projects that were successfully completed. This piece of work introduces us to two major subsidies that have been recently implemented in this particular city. It is based on the reconstruction of two streets named Jurkovičova alej and Dr.Veseleho, which are the two very important historical aspects of the city. In addition to the characteristics, costing models and final evaluation, a questionnaire for the local residents has also been developed and evaluated. This research tells us if in fact the residents of Luhačovice are aware of the changes going on and how they perceive them. Their opinions of the effectiveness of the use of subsidies were also recorded. In the conclusion, we can find various numerical comparisons over the years, in particular when the city began to use EU funds and an outline of the possible developments in the near future.

This thesis begins with mapping the existence of the European structural and investment funds and then goes on to examining the way these funds are to be implemented. In order to establish the Specific Objectives from the thematic ones given by the EU. Furthermore, it creates the definition of a Cultural Project which is an essential tool for achieving the Specific Objectives of the operational programs. It identifies a certain number of Specific Objectives of the programming period 2014 to 2020, which have a strong linkage to the field of culture and to the cultural projects. Criteria are defined in order to stratify the database of Specific Objectives. These criteria lead to the creation of a matrix that helps in grasping the data in a practical manner. In the conclusion a method for designing an application which works with the data is specified as is the user-interface of the said application. Finally, an appropriate positioning of the application on the internet is proposed so that it can be accessible to potential users. The thesis thus proves the fact that cultural projects have many opportunities to contribute to the programming period 2014 to 2020.

This thesis deals with the management of the fund of alternative investments with an emphasis on photovoltaic projects in the Czech Republic. The main objective is to evaluate whether, after numerous legislative changes, these projects continue to be an attractive investment alternative. The impact of legislative changes on the economy and efficiency of the projects were analyzed for fictitious projects using static and dynamic methods of investment evaluation. The analysis showed that if there was knowledge of the additional cost burden resulting from changes in legislation, then none of the evaluated projects would have been implemented. In general, changes have had the most significant impact on projects that initially appeared to be most effective. In terms of size, restrictions affected mainly smaller projects. Overall, there was a relative alignment of return. For projects with higher levels of debt, an additional cost burden could be liquidational. Then the portfolio of alternative investment fund was created, which consists of assets of two alternative projects evaluated before. This led to evaluation, whether, despite charged fees but a lower tax rate, the investment through the fund is more favorable compared to an own special purpose company. Due to the small size of the fund the hypothesis of fund being more effective mean of administration, was not confirmed.

The thesis is devoted to assessing the effectiveness of subsidies spent on improving energy efficiency in the business sector. It analyzes the use of energy resources, international development in energy consumption and legislation focused on energy efficiency. Further, it analyzes two possibilities of obtaining funds for measures improving energy efficiency, subsidies and bank loans. There are given characteristics of the subsidy program Eco-Energy from the Operational program Enterprise and Innovation 2007 - 2013. In the practical part, the effectiveness of subsidies from this program is assessed by comparison of the supported and unsupported companies.

The thesis is focused on analysis and change suggestions of selected processes in Local Action Group (LAG) Království -- Jestřebí hory, o.p.s. These processes follow projects realized in LAGs' region via specific subsidy program. Organizations' processes are based on established methods which were the base for studying and modelling processes in BPMN notation. In case of significant differences between the theory and real applied methods, there are suggested changes and there are appropriate representation in models. The other part of the thesis includes the suggestion of project office and the new diversification of responsibilities for selected processes among the workers. The asset of the thesis is the comparison of theory and real practical approach that is based on consultation in LAG. Models of processes are the main output that will LAG apply in the process of forming new strategic plan for the next period.

This diploma thesis deals with the design of a photovoltaic power plant with a battery storage for a family house. In the theoretical part at first the principle of photovoltaic cells is analysed together with the various types used in this branch. Furthermore, the thesis deals with the description of photovoltaic systems and its individual parts consisting of inverters and accumulators. This thesis analyses the object for the installation of a photovoltaic power plant, including legislative and subsidy conditions. In the final part, itself system is analysed with a price proposal.

The thesis deals with investment projects financing at the municipal level. Specific investment plan is chosen in accordance with the municipality's development strategy. The aim of this thesis is to propose a suitable financing method for this plan. This thesis deals with simplified financial and economic evaluation of the project. The evaluation is prepared with the aim to obtain financing for the investment from the European Union funding.

A quarter of the labour force in South Africa is currently unemployed. The majority of the unemployed are between the ages of 18 and 29 years. The causes of these poor employment statistics has been widely debated, however, the cost of unskilled South African labour is a common thread. One of the solutions to improve the statistics is to implement tax incentives to reduce the cost of labour, which would theoretically increase the demand of the labour. Countries such as the United States of America have implemented some form of tax incentive to promote job creation over the years. South Africa has, however, not used this alternative to deal with unemployment. The problem had escalated to such a state that the Government announced in 2011 that it would spend R5 billion on job creation and announced that the funds would be spent through the implementation of a youth wage subsidy. Current studies on policy choices to promote job creation in South Africa discuss the possible tax incentives which could be implemented. However, these studies have not evaluated the successes of these incentives in other countries and whether it would be possible to apply them to a South African context. The proposed youth wage subsidy has not been analysed in terms of the incentives implemented in other countries to determine whether or not they would be successful in South Africa. The aim of the study was to determine if there was a gap in the tax legislation with regard to motivating job creation and how this gap could best be filled. This was achieved by firstly, analysing the key causes of unemployment in South Africa, and secondly, determining whether any of the current tax legislation measures deal with those causes. Two tax incentives implemented in the United States of America were analysed for their successes and failures in order to determine what South Africa needs to do if it was to implement any similar incentives. Finally, the National Treasury’s discussion paper on its proposed youth wage subsidy was analysed against the findings identified above to determine whether the subsidy is viable in the South African labour market. AFRIKAANS : ’n Kwart van die arbeidsmag in Suid-Afrika is tans werkloos met die meeste werkloses tussen die ouderdom van 18 en 29 jaar. Daar word reeds geruime tyd geredeneer oor die oorsaak van die swak arbeidstatistieke, tog is daar ooreenstemming dat die koste van ongeskoolde arbeid in Suid-Afrika ’n bydraende faktor is. Belastingaansporings wat die koste van arbeid verminder en dus teoreties die vraag na arbeid verhoog, kan moontlik die swak arbeidstatistieke verbeter. Lande soos die Verenigde State van Amerika het met verloop van jare sekere belastingaansporings ingestel om werkskepping te bevorder. Suid-Afrika het egter nog nie dié alternatief gebruik om die probleem van werkloosheid aan te pak nie. Die probleem het sulke afmetings aangeneem dat die regering in 2011 bekend gemaak het dat hy R5 biljoen aan werkskepping sal bestee in die vorm van die implementering van ’n jeugloonsubsidie. Huidige navorsing oor beleidskeuses om werkskepping in Suid-Afrika te bevorder, handel oor die moontlike belastingaansporings wat ingestel kan word. Dié navorsing evalueer egter nie die sukses van hierdie aansporings in ander lande of die moontlikheid van die toepassing daarvan op Suid-Afrikaanse omstandighede nie. Die huidige navorsing ontleed ook nie die voorgestelde jeugloonsubsidie aan die hand van die aansporings wat in ander lande ingestel is om sodoende te bepaal of dit hier sal slaag nie. Die doel van die navorsing was om te bepaal of daar ’n gaping in die wetgewing oor belasting is ten opsigte van die aanmoediging van werkskepping en hoe sodanige gaping ten beste gevul kan word. Dié navorsing het in sy doel geslaag deur eerstens die sleuteloorsake van werkloosheid in Suid-Afrika te ontleed en tweedens te bepaal of enige van die huidige belastingwetgewingsmaatreëls daardie oorsake aanspreek. Die sukses én mislukking van twee belastingaansporings wat in die Verenigde State van Amerika ingestel is, te ontleed ten einde te bepaal wat Suid-Afrika moet doen indien hy enige soortgelyke aansporings sou implementeer. Ten laaste is die besprekingsdokument oor die voorgestelde jeugloonsubsidie van die Nasionale Tesourie ontleed aan die hand van bogenoemde bevindings om te bepaal of die subsidie in die Suid-Afrikaanse arbeidsmark lewensvatbaar sou wees. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

8 Abstract The dissertation deals with the concepts of multifunctional agriculture in the context of transformations of Czech agriculture in the post-communist era. In general, the study mainly wanted to discuss the concepts of multifunctional agriculture, known for over three decades, especially from the Anglo-Saxon environment, and to analyse the development of Czech agriculture as well as application of multifunctional agriculture especially in the period after Czechia's joining the European Union, including the perception of multifunctional activities by farmers. The initial part of the study discusses the concepts of multifunctional agriculture as non- commodity production (OECD 2001) and an integral part of rural development (Van der Ploeg, Roep 2003) on the one hand and of agricultural multifunctionality (Wilson 2007), on the other. The empirical part of the work was based on a quantitative assessment of regional differentiation of multifunctional agriculture in Czechia, the territorial concentration of multifunctional activities and dependence between the variables that influence its implementation. The evaluation of the perception of multifunctional activities by farmers has resulted from a field survey, or interviews conducted with farmers in three areas of interest of various types (municipality...

Subsidy fraud and damaging the financial interests of the European union (Section 260 of the Penal Code) Abstract This thesis is focused on Czech and European legal framework of fight against subsidy fraud. The thesis also focuses on practices and general concepts of institutions which are tasked with fighting fraudulent conducts. The method of processing is mainly analysis and description. The thesis is structured in three parts. The first part brings attention to the characteristics of subsidy fraud as codified in section 212 of the Czech penal code. The chapter includes authors' suggestions of changes to the section 212. The second part presents analysis of crime of damaging the financial interests of the European union as codified in section 260 of the Czech penal code. The chapter includes authors' suggestions of changes to the section 260. After that international and European legal framework, which represents foundation of Czech legal framework, is thoroughly observed. The thesis explores the history of fight against fraud in the European union and its predecessors from the beginning to current days. Further attention is brought on European institutions tasked with fight against fraud, specifically European Public Prosecutor's Office and European Anti-Fraud Office. Possible weaknesses in the concept...