This diploma thesis concerned with the budget of the Czech Republic, which has been deficient since 1996. The aim of this thesis is to detect weak spots of budget process and confirm the hypothesis that budget deficits have the institutional nature. The theoretical part examines in detail the concepts of the state budget and the budget deficit, explains the causes of the budget deficit and explores the possibilities of its elimination. The thesis also conducts a survey about the process of the budget propose, approval and performance with the highlighting of process weaknesses and possibilities of its solution. The main contribution of this thesis is a detailed analysis of selected state budgets. This analysis reveals the common features of selected budgets and tries to describe the major changes of them. At the end of the thesis a concept of fiscal council and the possibilities of its establishment in Czech Republic is introduced.

Studien syftar till att undersöka och beskriva budgetprocessens hantering från ett urval av svenska restauranger som har påverkats av Covid-19 pandemin. Det visar nämligen sig att det förekommer olika svar från forsknings- och litteraturperspektiv om budgetprocess kopplat till externa störningar samt att budget och dess process kan förbättras, ändras eller bli irrelevant. Denna studie ämnar därför ha inriktningen restaurangbranschen eftersom ekonomin under Covid-19 har varit problematisk för dessa företag. Vidare i denna studie tillämpas också en kvalitativ metod som använder sig utav semistrukturerade intervjuer.  Resultatet visar att inriktning och geografisk plats spelar en väsentlig roll för de ekonomiska budgetförutsättningarna gällande restauranger. Resultatet visar även på att budgetprocessen har gjort mer skada än det faktiskt hjälpt under pandemin för restauranger och hantering som rullande prognoser är mer av ett komplement att använda. Budgetprocessen bryts konstant av störningar, men att budgeten ändå används för att ha en ekonomisk plan. / The purpose of this study is to conduct research of and describe the budget process and its value and methods to various Swedish restaurants, all affected by the pandemic of Covid-19. Reality shows that research as well as literature about the budget process lacks answers connected to external threats and that there are improvements or alterations that can be made regarding adaptation or make it obsolete. This study will focus on the restaurant industry since Covid-19 has gravely affected these companies and their economies. This study uses the qualitative method of semi-structured interviews.  The result shows that niche and geographical location plays a critical role for the conditions of budget for restaurants. It also shows that the budget process has done more harm than good during the pandemic for the restaurants and that rolling forecasts is more of a complementary tool. The budget process is constantly disrupted from disturbance, but a budget can still be used for an economic plan.

The work is focused on analyzing the impact of accounting reform state and local government with effect from 1. 1. 2010 in terms of budget management and filling budget of the municipal units in terms of specification of the Liberec Region in the years 2009 - 2010. The theoretical part deals with the administration, especially the regional system in the Czech Republic. The scope, budget management, budget, and last but not least, the method of accounting counties in recent years is undergoing significant reform. The second, practical part is then focused on the application of theoretical knowledge in the analysis of management, financing and implementation of the budget of the Liberec Region in years 2009 - 2010.

Legal principles are fundamental elements for every branch and sub-branch of the law. The same it is in the case of budget principles which are leading principles of the budgetary law. Due to their importance it is necessary to establish these principles to the law effectively. This work, entitled Budgetary principles and their reflection in valid legislation discusses to what extent is this requirement fulfilled in the Czech Republic. This diploma thesis is divided into an introduction and six chapters, the conclusions and list of sources. The aim of the work is the analysis of budgetary principles in terms of their reflection in the laws of the Czech Republic and the European Union. General characteristics of legal principles, as defined legal theory is outlined in the first chapter which follows after brief introduction. The second chapter of this thesis is devoted to mainly budgetary principles. The budget law and budgetary principles are defined in the introduction to this chapter. The attention in this chapter is focused on the analysis of the individual budgetary principles and their reflection in the current legislation. Of the all budgetary principles most attention is paid to the principle of equilibrium of public budgets which is a key theme of this work. Due to the lingering economic...

L’approbation par le parlement du budget présenté par le gouvernement est un moment essentiel de la vie financière des États. Au regard de son importance, il peut être utile d’apprécier la portée réelle de la fonction exercée par le parlement à cette occasion. Dans les États de l’Afrique occidentale francophone, cette appréciation conduit au constat d’une compétence parlementaire limitée. Elle est limitée aussi bien par l’encadrement de son exercice que par la latitude dont dispose l’exécutif de s’écarter de cette autorisation en cours de gestion. Au-delà de ce caractère limité, il est possible d’observer que cette compétence parlementaire est également en mutation. Cette mutation tend à en changer profondément la nature et, par voie de conséquence, à modifier sensiblement le rôle du parlement dans le processus budgétaire. D’une part, ce rôle passe de la décision à la délibération lors du vote du projet de loi de finances. D’autre part, il se traduit par un contrôle plus rigoureux de l’exécution budgétaire. / The approval by the parliament of the budget submitted by the government is a key moment in the financial life of a state. Given its importance, it may be useful to assess the true scope of the function performed by the parliament on this occasion. In the states of French-speaking West Africa, this assessment leads to the conclusion of a limited parliamentary competence. It is limited both by the management of its exercise and by the government’s flexibility to deviate from this authorization during its implementation. Beyond its limited nature, it is possible to notice that parliamentary competence is also undergoing changes. The changes tend to modify its nature deeply and, consequently, to modify the role of the parliament in the budgetary process significantly. On the one hand, this role moves from the decision to deliberation during the vote of the finance bill. On the other hand, it results in a more rigorous monitoring of budget execution.

The final thesis focuses on the influence of transfers on the budget and the budget management of municipalities. The theoretical part deals with the basic notions, defines regional autonomous units and their budget management and the following part describes transfers. The practical part analyses the budget observance of the town Most as well as the influence of received transfers on its economy between years 2009 and 2011.

<p>In South Africa, municipal councils are accorded a legal status and authority of a deliberative legislative body. This is considered critical for the municipal council to establish appropriate structures, processes and systems for effective oversight, particularly, oversight of budget execution. However, indications are that, the current legal and institutional measures need to be strengthened to enable municipal council to exercise oversight of the budget execution. Literature review conducted in this study highlighted executive dominance, lack of technical capacity, lack of access to relevant information and partisan attitude as key factors constraining elected representatives in general from exercising oversight of budget execution. In addition, the review identified institutional and behavioural criteria as the normative framework within which to evaluate the effectiveness of the current legal and institutional measures for oversight of budget execution in South African municipalities.</p>

<p>In South Africa, municipal councils are accorded a legal status and authority of a deliberative legislative body. This is considered critical for the municipal council to establish appropriate structures, processes and systems for effective oversight, particularly, oversight of budget execution. However, indications are that, the current legal and institutional measures need to be strengthened to enable municipal council to exercise oversight of the budget execution. Literature review conducted in this study highlighted executive dominance, lack of technical capacity, lack of access to relevant information and partisan attitude as key factors constraining elected representatives in general from exercising oversight of budget execution. In addition, the review identified institutional and behavioural criteria as the normative framework within which to evaluate the effectiveness of the current legal and institutional measures for oversight of budget execution in South African municipalities.</p>

p. 1-102 / Submitted by Santiago Fabio (fabio.ssantiago@hotmail.com) on 2013-04-11T17:20:22Z No. of bitstreams: 1 Diss adriana.pdf: 796059 bytes, checksum: a96dcc9bb1e83552fa1cc9a84c444f01 (MD5) / Approved for entry into archive by Maria Creuza Silva(mariakreuza@yahoo.com.br) on 2013-04-11T19:20:30Z (GMT) No. of bitstreams: 1 Diss adriana.pdf: 796059 bytes, checksum: a96dcc9bb1e83552fa1cc9a84c444f01 (MD5) / Made available in DSpace on 2013-04-11T19:20:30Z (GMT). No. of bitstreams: 1 Diss adriana.pdf: 796059 bytes, checksum: a96dcc9bb1e83552fa1cc9a84c444f01 (MD5) Previous issue date: 2008 / Com o objetivo de analisar o processo de utilização dos instrumentos orçamentários (Plano Plurianual, Lei de Diretrizes Orçamentárias e Lei de Orçamento Anual) no planejamento e na programação das ações de uma Secretaria Municipal de Saúde, realizou-se um estudo de caso de abordagem qualitativa. O desenvolvimento da pesquisa contemplou, inicialmente, a coleta de dados por meio de entrevistas semiestruturadas e, a partir de então, a classificação dos dados de acordo com o plano de análise. As ferramentas de análise permitiram classificar os discursos dos gestores do nível central da Secretaria Municipal de Saúde, de acordo com as categorias e variáveis preestabelecidas, e traçar um paralelo entre os momentos estabelecidos na metodologia de Planejamento e Programação Locais de Saúde – PPLS e o uso dos instrumentos orçamentários, para que desta forma, fosse estabelecido o grau de utilização destes instrumentos. Verificou-se que o uso de tais instrumentos para o planejamento e a programação das ações de saúde no município é parcial e que as principais dificuldades de utilização foram decorrentes do próprio processo de orçamentação e de planejamento estabelecido. De igual forma, concluiu-se que as dificuldades também são resultantes do distanciamento entre os setores administrativo e financeiro e os demais setores da secretaria. Entretanto, foram identificados na pesquisa fatores que facilitaram o uso das ferramentas orçamentárias como, por exemplo, a participação na construção do Plano Plurianual e da Lei de Diretrizes Orçamentárias. Mudanças nos métodos de planejamento e no próprio processo orçamentário do município, incluindo fóruns para participação e capacitação dos gestores, foram indicadas como principais estratégias para aumentar o grau de utilização dos instrumentos orçamentários, o que certamente colaborará para transformar a situação identificada e, em tese, contribuir para a melhoria no desempenho da SMS. / Salvador

Magister Philosophiae - MPhil / In South Africa, municipal councils are accorded a legal status and authority of a deliberative legislative body. This is considered critical for the municipal council to establish appropriate structures, processes and systems for effective oversight, particularly, oversight of budget execution. However, indications are that, the current legal and institutional measures need to be strengthened to enable municipal council to exercise oversight of the budget execution. Literature review conducted in this study highlighted executive dominance, lack of technical capacity, lack of access to relevant information and partisan attitude as key factors constraining elected representatives in general from exercising oversight of budget execution. In addition, the review identified institutional and behavioural criteria as the normative framework within which to evaluate the effectiveness of the current legal and institutional measures for oversight of budget execution in South African municipalities. / South Africa