The thesis is focused on accounting and reporting public benefit corporation in specific conditions of the People in Need. The work first characterized public benefit corporation, especially their funding and accounting specifics. In the second part of the thesis is illustrated problems of accounting and funding of public benefit corporation in specific conditions of the People in Need. Further is work focused on settlement of funds in public benefit corporation. Accounting of People in Need is described also in terms of project accounting and accounting specifics on a foreign mission.

Prague, the capital of the Czech Republic, is specific in many respects. Concerning cultural life, the characteristic features are to be found primarily in the way cultural activities are supported and publically financed. So called "transformation" of Prague theaters suggests that "The Grant System of the City of Prague" is closely linked with the ownership structure of theaters. The particular way the theaters, i.e. providers of the public service, are supported changes the way individual theater are run. The goal of the Master Thesis is to assess financial support of theaters in the City of Prague with respect to different ownership structures and to point out to potential links between the actual support of culture and the current priorities in this area in the City of Prague as well as in the Czech Republic as a whole. The starting point is with the description of the current governance of the Prague's cultural life, its organization and linkages. A particular attention is paid to the comparison of various ownership structures in the sphere of culture and to the Grant System of the City of Prague. A separate chapter is devoted to the overview of requirements and rules for the provision of public financial support with selected theaters. Consequently, the present-day system of governance and support of cultural activities in Prague is evaluated together with selected ownership structures of theaters.

La presente tesi è stata dedicata all’analisi della disciplina italiana della società benefit, introdotta con la legge del 28 dicembre 2015, n. 208. Lo studio parte da una preliminare analisi comparata finalizzata alla ricerca di tendenze uniformi di sviluppo, nel panorama europeo e statunitense, della regolamentazione della c.d. social enterprise, intesa come l’impresa connotata da un’ibridazione tra scopo di lucro e caratteri di socialità. La società benefit italiana sembra collocarsi in questo contesto come una social enterprise “all’americana” trattandosi di un’impresa in cui l’ibridazione tra lucro e socialità è totalmente slegata dal divieto di distribuzione degli utili. L’analisi della disciplina della società benefit, che costituisce il fulcro dell’attività di ricerca, ha riguardato in primo luogo l’inquadramento giuridico, sia in termini di effettiva necessità della sua introduzione sia in termini di distinzione della stessa rispetto alle società “non benefit”. La tesi sostenuta in questa trattazione è che la società benefit colma una lacuna presente nell’ordinamento e si contrappone alle società lucrative ordinarie in una più che ragionevole divisione dei ruoli, essendo dotata di caratteristiche le conferiscono una precisa identità. In secondo luogo, la tesi è stata dedicata ad affrontare i principali problemi interpretativi posti dalla disciplina analizzata, mantenendo come punto centrale della ricerca il tema dell’effettiva corrispondenza tra l’oggetto sociale dichiarato rispetto all’attività concretamente realizzata dalla società - tema che nelle società benefit diviene cruciale per valutare l’effettivo valore della nuova disciplina e delle iniziative sottostanti - e vagliando la compatibilità degli strumenti di controllo offerti dal diritto societario con le specifiche caratteristiche della società benefit. / This thesis has been dedicated to the analysis of the Italian “società benefit”, introduced with the Law no. 208 of 28th December 2015. The study starts from a preliminary comparative analysis aimed at researching uniform trends - in the European and US panorama - in the development of social enterprises’ regulation, i.e. those corporate enterprise forms characterized by hybridization between profit and "sociality" features. The Italian “società benefit” seems to place in this context as an “American” form of social enterprise, as the hybridization between profit and sociality is completely disconnetted from any non-distribution constraint. The analysis of the discipline of the “società benefit”, which constitutes the fulcrum of the research activity, has concerned primarily the legal framework, both in terms of the actual need for its introduction and in terms of distinction of the same with respect to the companies "not-benefit”. The thesis supported in this dissertation is that the “società benefit” fills a gap in the legal system and opposes ordinary lucrative companies in a more than reasonable division of roles, being equipped with features that give it a precise identity in the legal system. Secondly, the thesis has been dedicated to addressing the main interpretative problems emerged by the analyzed discipline, keeping as the central point of research the theme of the actual correspondence between the social object declared with respect to the activity concretely carried out by the company - a theme that in the “società benefit” becomes crucial for assessing the effective value of the new discipline and the underlying initiatives - and assessing the compatibility of the control instruments offered by company law with the specific characteristics of the “società benefit”.

This thesis is devoted to the nonprofit sector entities in the social sphere, which are an important tool that is used primarily for removing social exclusion in society. Social services help clients ensure the physical and mental independence so that they can participate in the daily life of society as much as possible. The aim of my thesis was to analyze the activities of selected nonprofit sector entities in the social sector, focusing on management and economics. These entities were then compared. It was concluded that all companies are the largest source of funding grants, and all companies also form long-term strategic plan of the company. The two organizations use volunteer work. And further that the future development of nonprofit organizations in social services is positive and the number is growing. It is primarily due to the aging population.

The thesis is focused on non-profit organizations auditing, especially on public benefit corporations. Thesis is divided into theoretical and practical part. Theoretical part is dedicated to general definition of non-profit sector and specification of public benefit corporations. This is followed by the definition of auditing and auditing procedures. In the practical part of thesis these auditing procedures are applied to the selected public benefit corporation. The main aim of the thesis is to acquaint the reader with the specifics of auditing in non-profit sector

There exist major disparities in issues concerning health, education, the environment, and other problems that affect overall well-being. Currently, government and nonprofit institutions do not sufficiently mitigate these problems. This thesis examines traditional corporate structures that uphold the profit-maximization dilemma and analyzes emerging corporate structures that encourage greater social enterprise. The alternative corporate structures provide greater flexibility for mission-driven companies. Such structures encourage─and legally require─increased awareness and investment in social and environmental enterprise. Executives must decide, to what extent, they will utilize the power and influence of business to do good works.