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Thesis on the analysis of incomes of rural municipalities will assess the amount, structure and dynamics of the incomes of rural municipalities in the Czech Republic. Incomes are analyzed in the period 2001 ? 2008 and are dividend into tax, non-tax, capita and received subsidies. The thesis presents the theoretical basis for the analysis, particularly for the legislative influences that cause ganges in incomes of minicipal budgets. The central charter of municipal budgets as tax revenues that are derived from existing law on budgetary determinativ of taxes. Tax revenues of municipalities consist of shared taxes, entrusted taxes and local fees. The most significant change in tax revenues occurred in 2008, which inceased income, especially in smaller communities. In terms of structure are the most signifiant tax revenues from shared taxes. Non-tax revenues mainly comprise revenues from their business. Capital incomes follow from sale of fix assets and it is the smallest share of the total incomes. The second most important income are received subsidies. They are dividend according to the purpose of investment and common. Rural municipalities are dividend into five categories because of comparison. And there is salso introduced one category of non-rural municipalities. The analysis of incomes shows that municipalities in the suburban zones have a different structure of their income.

The aim of this diploma thesis is to point out the specifics of state-funded organizations, especially in the areas of budgets, accounting and financial statements and in taxes. The work ends with practical examples of these topics from the Pod Palmovkou Theater and my suggestions for improvement.

This diploma thesis focuses on the review of economic activities of self-governing territorial units. Its aim is to outline the adjustment of the review of economic activities of self-governing territorial units in the Czech Republic. It shows the differences between the review of economic activities and audit of financial statements. It analyzes some of the results of the review of economic activities of self-governing territorial units in the period 2010 - 2012. Subsequently, the report seeks to clarify the differences in the outcome of the review of economic activities, the report on the results of the review of economic activities, prepared by civil servants (employees of regional authority) and auditors.

The paper focuses on state accounting reform and its practical application in the Třebíč Municipality. First part of the paper relates to legal definition of the municipality and compilation of the municipality budget. Following part engages in reform of the public administration and self administration accounting firstly regarding to the legal aspects, and secondly regarding practical examples of the new accounting methods applied in municipalities. In addition, the paper covers comparison of the budget and the profit/loss statement.

This thesis deals with the reform of state administration and self-government in the field of accounting with a particular focus on accounting for tangible fixed assets differentiating depreciation before reform and depreciation of tangible fixed assets under the new rules. Besides to the accounting the thesis is also focused on various characteristics, such as transfers, technical appreciation or depreciation adjournment and accounting solutions of these problems. Each issue is then supplemented by illustrative example. The whole issue is based on the accounting and reporting of the specific conditions of Prague 13 and Prague City Assembly.

Notre thèse portant sur les « difficultés de mise en œuvre du droit de souveraineté permanente sur les ressources naturelles dans les territoires occupés et les territoires non autonomes » est née d’un constat initial selon lequel le droit de souveraineté permanente sur les ressources naturelles dans les territoires occupés et les territoires non autonomes n’est toujours pas respecté par plusieurs acteurs de la scène internationale, dont certains se disant très attachés aux normes du droit international. Deux hypothèses ont été avancées pour expliquer ce dilemme, à savoir soit le principe de souveraineté permanente sur les ressources naturelles n’a pas été encore affirmé comme une règle de droit international positif applicable aux territoires occupés et aux territoires non autonomes ; ou bien ce principe est d’ores et déjà enraciné en droit international mais il n’est pas encore effectif en raison du manque de mécanismes de suivi permettant sa mise en œuvre. Concernant la question de savoir si le principe de souveraineté permanente sur les ressources naturelles constitue une règle du droit international positif, notre examen a montré que l’enracinement juridique de ce principe a profondément bouleversé le cadre juridique régissant les activités d’exploration et d’exploitation des ressources naturelles menées dans les territoires occupés et les territoires non autonomes. L’examen de l’effectivité du droit de souveraineté permanente sur les ressources naturelles devait passer inévitablement par un état des lieux des activités d’exploration et d’exploitation des ressources naturelles dans un échantillon des territoires occupés et des territoires non autonomes. Cet état des lieux a renforcé davantage la présomption de la difficile effectivité du droit de souveraineté permanente sur les ressources naturelles. Les actions menées par les organisations internationales en faveur du suivi et de la mise en œuvre du droit de souveraineté permanente sur les ressources naturelles dans les territoires occupés et les territoires non autonomes ont montré de nombreuses limites en la matière. L’effectivité du droit de souveraineté permanente sur les ressources naturelles est également et manifestement remise en cause par une pénurie de mécanismes juridictionnels capables de remédier efficacement à l’exploitation illégale des ressources naturelles dans les territoires non autonomes et les territoires occupés. Par ailleurs, l’examen du rôle joué par certains ONG et fonds d’investissement dans le suivi et la mise en œuvre du droit de souveraineté permanente sur les ressources naturelles dans les territoires non autonomes et les territoires occupés, a montré que ces acteurs privés peuvent constituer des outils efficaces afin d’inciter les entreprises mises en cause à mettre fin à leurs activités illégales. Toutefois, ce rôle encourageant des acteurs privés est loin de remédier seul à la situation causée par la pénurie de mécanismes mis en place par les acteurs publics (Etats et organisations internationales). / Our thesis on "the difficulties in the implementation of the right of permanent sovereignty over natural resources in occupied and non-self-governing territories" was developed from the initial observation that the right of permanent sovereignty over natural resources in occupied and non-self-governing territories is still not respected by several actors on the international scene, some of whom claim to be very committed to the norms of international law. Two hypotheses have been put forward to explain this dilemma: either the principle of permanent sovereignty over natural resources has not yet been affirmed as a positive rule of international law applicable to occupied and non-self-governing territories; or this principle is already rooted in international law but is not yet effective due to the lack of monitoring mechanisms for its implementation. On the question of whether the principle of permanent sovereignty over natural resources is a rule of positive international law, our review has shown that the legal routing of this principle has profoundly changed the legal framework regulating the exploration and exploitation of natural resources in occupied and non-self-governing territories. The examination of the effectiveness of the right of permanent sovereignty over natural resources would inevitably require an inventory of natural resource exploration and exploitation activities in a sample of occupied and non-self-governing territories. This inventory has further reinforced the presumption of the difficult effectiveness of the right of permanent sovereignty over natural resources. The efforts of international organizations to monitor and implement the right of permanent sovereignty over natural resources in the occupied and non-self-governing territories have shown many limitations in this regard. The effectiveness of the right of permanent sovereignty over natural resources is also clearly undermined by a lack of jurisdictional mechanisms capable of effectively remedying the illegal exploitation of natural resources in the non-self-governing and occupied territories. Furthermore, an examination of the role of certain NGOs and investment funds in monitoring and implementing the right of permanent sovereignty over natural resources in the non-self-governing and occupied territories has shown that these private actors can be effective tools in encouraging the implicated companies to put an end to their illegal activities. However, this encouraging role of private actors is far from remedying by itself the situation caused by the lack of mechanisms put in place by public actors (States and international organizations).

原住民部落資源自主治理（self-governing）之概念已陸續地推展於原住民地區，過去有關於部落資源自主治理相關議題之討論與研究鮮少從原住民族土地問題切入，少數結合原住民族土地問題與部落資源自主治理者，研究場景也僅著重於原住民族單一族群內的自主治理組織發起與運作過程描述分析，至於在現實政經環境背景下，不同族群間自主治理的過程究竟該如何運作？以及藉由分析其運作過程產生的相關問題，進一步檢視現行原住民族自主治理部落土地資源之政策與地權及地用等相關法令規定者，尚乏相關論著。 本研究選取苗栗縣南庄鄉蓬萊村為實證研究對象，以Elinor Ostrom（1990）所提出的成功自主治理共用資源（common pool resources）八個設計原則（design principles）為檢驗基礎，分析蓬萊溪封溪護魚與八卦力民宿村部落土地資源自主治理制度設計成功與否、歸納制度脆弱或未成功的原因，並且透過社會關係網絡（social context）與取得權（access theory）等相關概念，分析兩案例之社會關係網絡與利益流樣態，以理解制度規範建構之互動過程與核心理由，發掘置於國家權力統治與資本主義貨幣經濟（cash economy）之現實場景下，原╱漢「多族群間」、以及「同族群內部」到「多族群間」自主治理部落土地資源之問題，並指出現行部落自主治理之地用與地權政策規劃與部落現實場景間之差距。 由實證案例分析可知，原住民族傳統部落組織的瓦解與重構過程中，原住民與平地人之間的政經稟賦差異加大，原住民族自主治理之立意往往被扭曲，平地人卻能掌控部落土地資源進而分享大部分之利得。此外，原住民族自主治理部落土地資源之政策走向，忽略漢人使用原住民族傳統領域土地亦有其特殊歷史背景或政策因素，是以在政策層面上當有再深入研究及通盤檢討之必要。而多族群間亦須放棄成見、加強溝通以謀求彼此共識，增加地方自主治理的社會資本，方可妥善管理部落土地資源，朝共同治理之目標邁進。 / The concept of indigenous resources self-governing has been promoted to the indigenous areas one after another. However, there have been few issues and studies about tribal resources self-governing observed from the viewpoint of indigenous land management. Even though minority of issues and studies link up indigenous land problems with tribal resources self-governing, their research background also only puts emphasis on the analysis of a single indigenous race, which describes the establishment of organization and operation for self-governing. How is the self-governing mechanism operated among different races under the realistic political and economical background? How is the self-governing policy of tribal land resources manipulated further? How are laws related to land ownership and land use implemented? All of these topics still lack correlative studies. Therefore, this research takes the tribe of the Penglai Village in Nanjhuang Township Miaoli County as an example, using eight design principles proposed by Elinor Ostrom (1990) to examine the case, which the Penglai stream blocking for fishing resources protection and the self-governing for tribal land resources in the Baguali B&B(bed-and-breakfast) village. The context of illustrations are: (1) analyzing whether the design of institution for the case is successful; (2) inducing the reason why institution is unsuccessful or weak; (3) analyzing the social context and benefit flows of the case to understand the interactive process and the core reason for the establishment of institution standard by the concept of social context and access theory; (4) finding the self-governing problems of tribal land resources among indigenous /Han multi-races(the case of Penglai River) and from one single race to multi-races(the case of Baguali B&B Village) under the realistic background of state right governing and cash economy of capitalism; and (5) pointing out the gap between the current land use and landownership policy plan for tribal self-governing and the realistic situation of tribe. By the analysis of the case, we can find that the disintegration and restructuring of the indigenous tribal organization because of the difference of the political and economical endowment from Han people results in the phenomenon, which the purpose of the indigenous tribe self-governing for land common pool resources has been twisted. In addition, the formulation of the self-governing policy for indigenous land resources ignores that the Han people using the indigenous traditional territory also have its special historical background or resulted from policy implementation. Therefore, it is necessary to study further and overall review, to strengthen the communication to seek a consensus among multi-races and to gain the social capital of local self-governing. In this way, it will be possible to manage the tribal land resources well and achieve the goal of common governance.

從共用資源理論觀點暨公共選擇角度而言，原住民部落資源與傳統領域土地乃一「封閉式共用資源」，若由原住民部落團體共有並自主經營管理，社群內部將可能透過個體的合作，創造共同利益，發揮傳統生態知識、善用在地組織，避免原住民地權流失，並進一步達到資源永續發展的目的。但由於受限於「經濟人」與「國家理性主義」之假設，且忽視了人與自然資源會相互影響、相互限制的事實，人們常引用Hardin（1968）的「共用地悲劇」，指出共用資源必將陷於過度使用的危險之中，最終肇致環境的退化。 為釐清此議題，本研究以新竹縣尖石鄉後山兩個具有共用資源自主治理個案的泰雅族部落為例，選取現今既有的「部落地景」、「河川魚群」、「森林產物」等三種形式之共用資源進行觀察；在時間上則以這些資源在保育目的下被部落共同維持開始，到被賦予促進部落經濟期待後的發展為主要的範圍。以新制度經濟學為理論基礎，藉由實證調查和比較，並經「組織中的個人制度選擇」、「社會中的共管組織」以及「社會生態系統」等三個層面的分析，討論有哪些因素影響個人遵守集體的正式與非正式規範？群體如何制定符合當地條件的共用資源治理規範，並維持組織的長期存續？而社會與自然生態之間的互動關係又是如何形成？冀以探討影響「以部落為基礎的自然資源自主治理」之內外部因素及其互動關係，俾提供後續共用資源管理制度設計思考的基礎。 / From the perspective of “common pool resources” (CPR) theory and public choices, the tribal resources of aboriginals and traditional territories are a “closed-access” type of common pool resources. If aboriginal tribes manage the CPR in a self-governing way, the communities may be able to, through the cooperation of individuals within, create collective interests, leverage traditional knowledge regarding the ecosystem, utilize local organizations in order to avoid the lapse of aboriginal land, and achieve the sustainable development of resources. However, people are limited to the hypotheses of “homo economicus” and “raison d’état” along with an overlook of the fact that mutual influences and restrictions lie between humans and natural resources. They often quote the essay “Tragedy of the Commons” by Hardin (1968), according to which common resources are under the constant threat of overuse that will eventually degrade the environment. To establish clarity on this issue, this paper uses an Atayal county with two CPR self-governing cases to observe three types of common pool resources currently seen today: tribe landscape, river fish and forest produce. The time horizon starts at the time point when these resources were placed under tribal management for conservation purposes, and ends at the time point when these resources are expected to prompt economic development. This paper conducts empirical investigations and comparisons based on the theoretical foundations of new institutional economics, and analyzes three aspects of these issues: choice of personal systems within an organization, collective management organizations in a society, and Social-Ecological Systems (SESs). This paper discusses the factors that affect how individuals conform to social norms, formal and informal. How a public choice is made to design the rules which are proper to local CPR situation and maintains the organization long-term sustainability? How do the interactions between society and the natural ecosystem come into being? By exploring the internal and external factors of self-governance of natural resources by tribes and the resulting interactions, this paper aims to provide a foundation for subsequent studies in the design of the management systems for common resources.

Liability for Damage Caused by Exercise of Public Authority Focusing on the Institute of Regress Damages This thesis focuses on liability for damage caused by exercise of public authority with an emphasis on the institute of regress damages as stipulated by Act. No. 82/1998 Sb. The institute of regress is emphasized throughout my paper as the fundamental research questions are: How is the institute expressed by positive law? Is it being used or is it only an empty provision? And how exactly is it being used? What is the success rate? If it is not used, what are possible reasons? The text is divided into four parts with subparts of first and second level. First part analyzes the key terms such as liability, damage, public authority and its entities. There is a disctinction between the public authority entity, who is liable for the damage, and the actual bodies, who exercise the authority. I also included a brief subchapter related to damage caused by lawful exercise of public authority. Second part analyzes how liability for damage caused by public authority is enshrined in the Czech Republic. First I addressed constitutional and international aspects, followed by provisions of Act. No. 82/1998 Sb., which is the foundation stone of the regulation. Third part is dedicated to the institute of regress...