This graduation thesis is dealing with changes in Budgetary allocation of taxes and its effect on economy in autonomous regional units since 1996. In first part I will characterize the competences of municipality, their authorities, possession and budget. Next their revenues, expenditures and changes in budgetary allocation of taxes. In second part I will analyze the structure and development of revenues and expenditures. In chosen municipalities since 1996 till 2008 and the Region of Central Bohemia since 2001 till 2008. In the end I will aim on results of chosen municipalities and region in separate year. The result of this work is review of effects on changes in Budgetary allocation of taxes mainly on tax incomes of municipality and the region and their management.

This graduation thesis focuses on regional and structural policy of European Union and its utilization in Czech Republic. The thesis explains the impact of integration theories on the different stages of development of regional policy in its present form and gives a comprehensive view on the issue of raising financial support from European Union. It also explains where the money for these grants comes and how Czech Republic stands in acquiring them. At the end thesis brings an example of a company that became a successful recipient of funding from EU. First part of graduation thesis is focused on the theoretical evolution of European integration and the related evolution of regional policy of EU. The evolution of regional policy is monitored especially in Czech republic, where the thesis describes single budget periods of EU and the volume of money gained from grants and money spent on them. The second part of the thesis is devoted to the evolution of macroeconomic indicators of Czech republic and their effects on EU regional policy.

Cette thèse évalue l'efficacité de différentes formes de taxes, subventions et réglementations mises en place pour corriger les défaillances de marché qui s'opposent aux économies d'énergie. Elle mobilise plusieurs approches, selon un degré de complexité croissant. Dans un premier temps, un modèle microéconomique standard est développé pour comparer les performances statiques des différents instruments. Dans un deuxième temps, la représentation des comportements des consommateurs est approfondie dans un modèle de prospective de la consommation d'énergie pour le chauffage des ménages français, qui permet d'identifier les mécanismes dynamiques par lesquels les instruments peuvent corriger les principales défaillances de marché. Dans un troisième temps, une évaluation empirique des dispositifs de « certificats blancs » – obligations échangeables d'économies d'énergie imposées aux opérateurs énergétiques – est menée à partir d'une comparaison des expériences britannique, italienne et française, en intégrant les institutions dans l'analyse. Le croisement de ces différentes approches montre que : (i) les taxes sur l'énergie, qui encouragent à la fois l'investissement dans l'efficacité énergétique et la sobriété des comportements, sont particulièrement efficaces ; (ii) les réglementations sur l'efficacité énergétique ont un impact significatif sur la diffusion des technologies efficaces ; (iii) les subventions à l'efficacité énergétique génèrent un effet rebond important ; (iv) en fonction de l'environnement institutionnel dans lequel ils s'insèrent, les « certificats blancs » combinent les propriétés de ces instruments. Appliquée en France au secteur du bâtiment résidentiel, la combinaison la plus efficace de ces instruments ne permet pas d'atteindre les objectifs d'économies d'énergie définis dans le cadre du Grenelle de l'environnement / This thesis evaluates the effectiveness of various forms of taxes, subsidies and regulations implemented to correct for market failures that may prevent energy savings. It builds on various approaches, with gradual complexity. First, a standard microeconomic model is developed to compare the static performances of these instruments. Second, the representation of consumer behaviour is strengthened in a model of the residential energy demand for space heating in France, which allows to identify the dynamic mechanisms by which instruments can correct for the main market failures. Third, an empirical evaluation of « white certificate » schemes – tradable energy saving obligations imposed on energy operators – is made from the comparison between the British, Italian and French experiences, taking into account national institutions. The following conclusions can be drawn from these various approaches : (i) energy taxes, by encouraging both energy efficiency investment and sufficiency behaviour, are particularly effective ; (ii) energy efficiency regulations have a significant impact on the diffusion of efficient technologies ; (iii) subsidies to energy efficiency induce a large rebound effect ; (iv) depending on the institutional environment in which they operate, white certificate schemes combine different properties of these instruments. Applied to the French residential building sector, the most effective combination of these instruments does not allow to reach the energy saving target set by the Government

The diploma thesis deals with the support analysis of small and medium enterprises (SMEs) in the Czech Republic. The aim of the thesis is to prove the importance of SMEs in the economics and to assess the influence of their support from the Operational Pogramme Enterprise and Innovations (OPEI) on the labour market. The main hypothesis represents the assertion that the SMEs support from the public sources is never effective. The statistical analysis proves that the SMEs in the Czech Republic on the international scale are economically significant. They participate from 99,8% on the total number of entrepreneur's subjects and from almost 60% on the country employment. The evaluation of the support program from the Operational Pogramme Enterprise and Innovations is based on the collected data from the questionnaire poll. The data analysis proved that the supports were important for the workplace production. The public source support analysis on an economical theory and empirical study base proved that the investments are not effective.

The topic of this dissertation thesis is collection, analysis and evaluation of information about investment decisions making within public administration bodies. The investment decision making is examined in relation to allocation of public funds on investment activities and projects. The main goal of this thesis is to analyze and evaluate the current status of the investment decision making within the public sector. Subsequently the goal is to offer new or updated knowledge related to these issues, and bring recommendations to improve the investment decision making of public administration bodies. At first, there are described current knowledge in the field of investment decision making. This is followed by an analysis of assessment methods used for evaluation and selection of investment projects. The work is completed by recommendations for investment decisions making in the form of a normative model. The model should increase benefits of public investment expenses for society. There are used data obtained through a questionnaire survey of 430 subsidized firms, 169 state organizational units and state funds and 130 cities, boroughs and counties. Another important source of information was secondary data of selected ministries and agencies, legislation and literature.

Du GATT de 1947 à l’OMC, l’encadrement juridique de l’agriculture demeure un processus difficile et laborieux tant dans ses aspects processuels, normatifs qu’institutionnels. Le cadre décisionnel de l’OMC marqué du sceau du « consensus », peine à instituer un cadre normatif satisfaisant. De plus, la conclusion d’un Accord global sur les politiques agricoles est retardée par des stratégies de blocage ou des coalitions de circonstance lors des négociations multilatérales successives. La question agricole se retrouve donc coincée entre des enjeux nationaux et des logiques d’économie politique que ni le droit positif de l’OMC, ni les processus décisionnels en vigueur à l’Organisation Mondiale du Commerce ne parviennent à résorber. Par ailleurs, le processus de démantèlement des barrières tarifaires a laissé place à des politiques nationales de subventionnement massif que les accords sur l’agriculture et celui sur les subventions et mesures compensatoires tentent en vain d’endiguer. Cette thèse jette donc un regard critique sur ce phénomène à travers une réflexion approfondie du statut juridique de l’agriculture en général et du traitement particulier des subventions agricoles. De cette analyse, il ressort que l’impasse de Doha relève d’une triple carence du système de régulation des subventions agricoles. D’abord, une carence du cadre normatif découlant du « péché originel » de l’exception agricole largement décrite dans la première partie de la thèse. Ensuite, et telles que décrites dans la deuxième partie de la thèse, une carence institutionnelle relevant de l’inadaptation de l’architecture de l’OMC, principalement le processus décisionnel face au phénomène du subventionnement agricole et une carence structurelle liée au déroulement des négociations multilatérales. La thèse démontre donc que cette triple carence explique pourquoi il demeure difficile au processus de Doha de déboucher sur des engagements contraignants en terme d’élimination des subventions agricoles et en terme de politiques de développement favorables aux PED et PMA. La thèse démontre aussi que l’impuissance du « système OMC » face aux divergences agricoles animées notamment par les États-Unis, l’UE, le groupe de Cairns et le groupe africain sur le coton découle de cette triple carence. Prospectivement, il s’est donc avéré nécessaire de formuler des alternatives nouvelles reposant sur l’introduction des logiques d’efficacité lors de l’élaboration et de l’application des mesures anti-subvention ainsi que dans les techniques de négociations commerciales multilatérales. / From GATT 1947 to WTO, the legal framework of agriculture remains a difficult and laborious process in its procedural aspects as well as in its normative and institutional ones. The decision framework of the WTO is marked by the seal of "consensus" and hardly allows to establish a satisfactory regulatory framework. A comprehensive agreement on agricultural policy has been postponed by blocking strategies or ad hoc coalitions at the critical times of the successive multilateral negotiations. Therefore, the agricultural question is being smothered by national issues and the logic of political economy which neither positive law of the WTO, nor the decision-making processes in force at the World Trade Organization have been able to resorb. The process of dismantling trade barriers has given way to national policies of massive subsidizing that the agreements on Agriculture and on Subsidies and Countervailing Measures have tried to stem in vain. This thesis reviews this phenomenon with a critical eye through an extensive consideration of the legal status of agriculture in general and the special treatment of agricultural subsidies. This analysis shows that the dead-end situation in the Doha negotiations result from a triple deficiency of the regulatory system on agricultural subsidies: (1) a deficiency of the regulatory framework resulting from the "original sin" of the agricultural exception, (2) an institutional deficiency coming from the inadequacy of the architecture of the WTO, mainly the decision-making process in relation to the phenomenon of agricultural subsidies and (3) a structural deficiency related to the conduct of the multilateral negotiations. This thesis demonstrates that these three deficiencies explain why it remains difficult for the process of Doha to bring binding commitments on the elimination of agricultural subsidies and development policies which would favour of developing countries and LDCs. The thesis also reveals that the inability of the "WTO system" to cope with diverging views over agriculture mainly livened up by the United States, the EU, the Cairns Group and the African Group on cotton results from those three deficiencies. A prospective analysis leads to the formulation of new alternative solutions based on the introduction of logics of efficiency in the elaboration and application of anti subsidy measures altogether with multilateral trade negotiation techniques.

Dissertation is concerned on sustainability of social enterprise, which has started its business thanks to EU funding during the period 2007 - 2013. Social enterprises as social economy subjects make up an important part of national economy and extend possibilities to obtain financial sources for nonprofit operation. EU funding reflects the importance of social enterprises in promoting level of employment. The aim of the research is to get a complex description of surveyed case with a special emphasis on social and financial sustainability in the the situation after project's completion date. Sustainability of the social enterprise is described with help of The SEED Initiative approach. The SEED Initiative has defined success factors and key indicators of performance of social enterprise sustainability. Dissertation is conceived as a single case study.

[pt] Este estudo foi desenvolvido com o objetivo de avaliar o Programa Subsidio de Alimentos (PSA) em Moçambique, especialmente em Cahora Bassa (Tete) com o intuito de compreender as repercussões do programa nas condições de vida das famílias de acordo com suas próprias visões. De maneira específica, buscámos conhecer o perfil dos beneficiários; apresentar suas principais carências; o conhecimento das titulares acerca do programa, as principais repercussões em suas condições de vida; analisar os significados que atribuem ao PSA e verificar se o PSA estaria contribuindo para a utilização de serviços sociais, como o acesso à alimentação e saúde. A pesquisa procurou fazer um levantamento bibliográfico sobre as políticas socais em Moçambique, relacionados à pesquisa. Também foi realizada a pesquisa de campo desenvolvida por meio de 30 (trinta) entrevistas em profundidade, sendo vinte e cinco com beneficiários do PSA e cinco com gestores do programa, a partir de um roteiro previamente elaborado. A pesquisa indicou que a população reconhece o PSA como uma ajuda que contribui de forma significativa no orçamento familiar, promove a manutenção ou uma maior variedade na alimentação ou mesmo o acesso a bens de consumo, mesmo considerando problemas em sua execução ligada ao baixo valor do benefício que varia de acordo com a renda familiar per capita e com a estrutura familiar, e mais cautelosos em relação às críticas. Por outro lado, os gestores indicam que predomina a aprovação e a percepção de que o PSA tem efeitos e resultados positivos uma vez que permite a ruptura com o ciclo vicioso da pobreza, e a saída permanente dos beneficiários dessa situação em Moçambique. Porém, sendo financiamento externo o principal instrumento de realização do PSA, o programa enfrenta limitações para se efetivação e expansão devido à escassez de recursos financeiros do governo os quais apontam o impacto da insegurança alimentar nas estruturas familiares, cuja expressão mais severa é a fome. / [en] This study was developed to evaluate the Benefit Food Program (PSA) in Mozambique, especially in Cahora Bassa (Tete) in order to understand the program s impact on the living conditions of families according to their own views. Specifically, we sought to know the profile of the beneficiaries; present their main needs; the knowledge of the owners about the program, the main impact on their living conditions; analyze the meanings they attach to PSA and verify that the PSA would be contributing to the use of social services, such as access to food and health. The research sought to review the literature on socais policies in Mozambique, related to the research. It was also carried out field research developed through thirty (30) indepth interviews, twenty-five with PSA beneficiaries and five program managers, from a previously prepared script. Research has indicated that the population recognizes the PSA as an aid that contributes significantly to the family budget, promotes maintenance or a greater variety in food or access to consumer goods, even considering problems in implementation connected to the low value of benefit varies according to family income and family structure, and more cautious with regard to criticism. On the other hand, managers indicate that dominates the approval and the perception that the PSA has effects and positive results since it allows to break the vicious cycle of poverty, and the permanent departure of the beneficiaries of this situation in Mozambique. However, with external funding the main instrument for implementing the PSA, the program has limitations to effective and expansion due to lack of government funds which point the impact of food insecurity in family structures, the most severe expression is hunger.

The theme of this diploma thesis is " The study alternatives village sewer system Crhov". The thesis focuses on the design of possible wastewater treatment options with design of the technology for waste water treatment. Four alternatives are proposed - catch up existing sewerage and build an aerobic pond, new sewerage system with a container sewage treatment plant, domestic sewage treatment plant and the existing drainage system and the construction of a sewage treatment plant. In addition to the proposal itself, financial valuation of these variants is an integral part of the work with its own recommendation.

This diploma thesis is focused on material and technical alternatives of the building envelope and heating of low energy houses and passive houses. The theoretical part is focused on main principles of designing low-energy building standards. The practical part is aimed to the best economic and technical solution of new buildings in low energy and passive standard on a particular case. At the end of thesis the evaluation of the best design options is performed.