This study aims to examine the budget management of the Federal University of Sergipe (UFS) in the period 1998 to 2008. Specifically, it seeks: a) analyze the composition of the resources of UFS highlighting the obstacles and alternatives to enlarge capture of revenue, b) present the costs to the institution, explaining the effect measures for its control, c) explain the accomplishments achieved through the actions budget executed, d) list the main results obtained and investments through direct appropriation, the parliamentary amendments, the highlights and the actions developed in extrabudgetary UFS. For development of research, we used the following resources: documents taken from the Financial Management System (SIAFI), Federal Government's Management Reports for t of this work and literature inherent to the subject. Among the results, we highlight the following: i) as to finance - the raising of funds through decentralization of credit from projects and partnerships is an important alternative to top up the credit institution's budget; ii) as to the allocation of expenditure - the establishment excels for cost containment with the applicability of measures for the rational use of resources, iii) as to the performance of the institution - there is an exponential increase in activities related to teaching, research and extension expressed by the increased number of courses and vacancies for undergraduate and graduate, as highlighted by the indexed publications. Partnerships have provided funding to exogenous UFS appropriate infrastructure for development of scientific and technological research in the state of Sergipe, besides promoting the articulation of the institution different external sectors, iv) on the Budget Process - the institution has conducted much of budget. The difficulties faced by UFS are inherent in every university in the national scene, like the excessive bureaucracy, the primacy of the accounting procedures and financial control bodies, to the detriment of the physical implementation of IFES. Suggestions are proposed to improve the management of the allocation of human, material and financial resources. / Este trabalho se propõe a analisar a gestão orçamentária da Universidade Federal de Sergipe (UFS), no período de 1998 a 2008. Especificamente busca: a) analisar a composição dos recursos da UFS destacando os entraves e alternativas ampliar a captação da receita; b) apresentar as despesas inerentes à instituição, explic as medidas efetivadas para seu controle; c) explanar as realizações alcançadas através das ações orçamentárias executadas; d) elencar os principais resultados e investimentos obtidos por meio da dotação direta, das emendas parlamentares, dos destaques e das ações extra-orçamentárias desenvolvidas na UFS. Para desenvolvimento da pesquisa foram utilizados os seguintes recursos: documentos extraídos do Sistema de Administração Financeira (SIAFI), do Governo Federal, Relatórios de Gestão do período compreendido neste trabalho e bib iografia inerente ao tema. Dentre os resultados obtidos, destacam-se os seguintes: i) - a captação de recursos por meio de descentralização de crédito, oriundos de projetos e parcerias é uma importante alternativa para majorar os créditos orçamentários da instituição; ii) - a instituição prima pela contenção dos custos com aplicabilidade de medidas que visam a utilização racional dos recursos; i) - observa-se um crescimento exponencial nas atividades relacionadas ao ensino, pesquisa e extensão expressos pelo aumento do número de cursos e vagas na graduação e na pós graduação, assim como pelo destaque nas publicações indexadas. Parcerias com financiamento exógeno têm proporcionado à UFS infra-estrutura apropriada para desenvolvimento de pesquisas científicas e tecnológicas no Estado de Sergipe, além de promover a articulação da instituição com distintos setores externo; iv) - a instituição tem realizado grande parte do orçamento. As dificuldades enfrentadas pela UFS são as inerentes às todas IFES no cenário nacional, a exemplo da excessiva burocracia; da primazia aos procedimentos contábeis e financeiros, pelos órgãos de controle, em detrimento das realizações físicas das IFES. Sugestões são propostas para aprimorar a gestão da alocação dos recursos humanos, materiais e financeiros.

The aim of this diploma thesis is to compare price differences between preliminary and final price of a given construction. Thus, the basis is the given construction, whose price was increased in pursuance of construction operations from preliminary to final price, supplemented with price variations, which is, in this case, the basic concept. This thesis is divided into theoretical and practical parts. The theoretical part defines terms and concepts associated with this issue and the practical part deals with an actual case, in which the situation is laid out and the individual prices are described, along with the comparison and explanation.

This thesis solves the problems of efficiency of investment injected into the reconstruction and the new building. The existing construction with its planning conception and technical solution defines clearly the edge conditions which depends on the rang of the reconstruction. But on the other hand the architectural solution of the new building is determined by the size and shape of the area. And in addition to that i tis necessarity to také into account also the costs of removal of the existing building. In the first part of the thesis the advantages and disadvantages of both variations are compared as well as the factors affecting their prices and then also the problems of the budgeting and the legislation applying to this subject. The second part of the thesis solves the question i fit is more advantageous to use the existing building of the basic school in the vallage of Hrubá Vrbka and to convert it into the community centre for seniors or if it is more advantageous to pul lit down and build a new building which will correspond with its character to the planned utilization. The costs of both variations are expressed numerically in the detailed expenditure badget. The return of investments is calculated, the comparison of both variations is given in the conclusion.

The subject of this thesis is to depict the financial provision of a public project during its implementation that includes the draft of its financial provision and the appraisal of the financial feasibility of the investment project. The theoretical part is focused on clarifying the basic concepts that explain the issues of public projects, the public sector and public procurement. The end of the theoretical part describes the various ways to finance public projects. The second part of the thesis is practical. In this part I focused on the creation of the ways to finance the project “Realization of energy savings” that are possible, including the reconstruction of the roof of the building of the Police of the Czech Republic in Brno, at street Cejl No. 474 and No. 159 and the proposal of the optimal financing options.

In the master's thesis there is described financial assurance of public investment project. The teoretical part part focuses on clarifying the basic concepts of public project . There are described ways in which it is possible to finance public projects. The practical part deals with finding appropriate ways of project financing of road reconstruction II/422 delay the village Svatobořice – Mistřín and their comparison.

This dissertation analyses the idea that parliament controls public money in parliamentary constitutional systems of government. That analysis proceeds through an historical and contemporary examination of the way legal practices distribute authority over public money between different institutions of government. The legislative and judicial practices concerning taxation, public expenditure, sovereign borrowing, and the government financing activities of central banks are selected for close attention. The contemporary analysis focuses on the design and operation of those legal practices in the United Kingdom and the Commonwealth of Australia, in the context of the boom-bust-recovery economic conditions experienced between 2005 and 2016. The dissertation's ultimate claims are explanatory: that "parliamentary control" is a poor explanation of the distribution of financial authority in parliamentary systems of government and should be jettisoned in favour of an idea of "parliamentary ratification". An empirically engaged methodology is adopted throughout the dissertation and (historical and contemporary) public sector financial data enrich the legal analysis. The dissertation acknowledges the impact of, but remains agnostic between, different economic and political perspectives on fiscal discipline and public financial administration. The dissertation makes a number of original contributions. It provides a detailed examination of the historical development, legal operation and constitutional significance of annual appropriation legislation, and the legal regimes governing sovereign borrowing and monetary finance. It also analyses the way that law interacts with government behaviour in situations of economic emergencies (focusing on the Bank of England's public financing activities since 2008), and the institutional and doctrinal obstacles facing judicial involvement in disputes concerning public finance (focusing on the Australian judiciary's recent engagements with public expenditure legislation).

This diploma thesis solves problems of construction orders management. The key to successful business and stable position in a competitive market is the way of planning, managing and quality processing of construction orders. The aim of this diploma thesis is to describe and analyze the management of a construction order in a selected company, in my case ARCHATT, s.r.o. I also deal with this in this work, namely for the specific order Oprava Severního parkánu a hradeb of Prague Castle. The content of the work is a processed documentation of the supplier's preparation for this order and a detailed description of the entry of construction workers to this daily guarded building.