The topic of this diploma thesis is a Financial Control in Public Administration. The most important aim of the work is to describe the current laws applied in the field of financial control and to evaluate if the review economy of territorial entity made by controller of the regional office and external private auditor is qualitatively comparable. In the first part, the theoretical one, I focus on list of applicable types of controls and a description of relevant laws in force. The second part of my diploma thesis might by called the practical one and it describes the process of financial controls at the level of basic territorial entity. The aim of this study is to explained the practical aspects of financial control in public administration.

This thesis concentrates basic principles of budgetary control of municipalities and accounting reform which changed accounting of municipalities since the year 2010. The thesis is divided into to main parts - theoretical and practical. The theoretical part is concerned with two main themes - budgetary control of municipalities and creating state accounting. This part describes terms such as budget, budget outlook, budget process or classification of budget. The text of this part also describes a new conception of state accounting. Practical part deals with detailed analysis of budgetary control of municipality Sedlec between years 2006 and 2009. Practical part also contains a commentary on course of the accounting reform in specific conditions of the municipality Sedlec.

At the begining the thesis generally describes semi-budgetary organizations and compare them with other types of non-profit organizations. Then it proceedes with the problematics of financing, management and accounting of these organizations founded by municipal authorities of Czech Republic. Finaly the thesis concentrates on Basic artistic school Hronov and examines how the activities of the school interacted with its management in the years 2004 - 2009.

The diploma thesis is focused on the issue of surface water pollution, which is one of the biggest problems of the contemporary world. The pollution of watercourses and reservoirs worsens the quality of aquatic ecosystems as well as ecosystems in their surroundings. The typical sources of surface water pollution include especially point sources (human settlements, industrial sites) and land resources (agriculture). While the point sources of pollution can be monitored, the situation is far more complicated for the field sources. In agricultural farming, the fertilizer residues, pesticides and other substances come into the groundwater and the surface water. The aim of this work is to find out the quality of surface water in the measuring profiles (river Malše), to find out the hydrological situation during the year and to evaluate the impact of chemical pollution sources influencing the quality of the surface water in the river basin.

Zaměřila jsem se na vývoj metodických pokynů a právní úpravy přezkoumávání hospodaření ÚSC a DSO (zvláště na zákon č. 420/2004 Sb.). Při zpracování praktické části jsem spolupracovala s Krajským úřadem Středočeského kraje, který mi byl ochoten poskytnout údaje, z nichž jsem provedla řadu analýz a hodnocení.

Diplomová práce se zabývá systémem nakládání komunálním odpadem v Rakovníku. První kapitola práce seznamuje s platnou právní úpravou v oblasti odpadů. Druhá kapitola obsahuje popis systému nakládání komunálním odpadem v Rakovníku v současnosti, na základě níž jsou v této části práce též hledány slabé stránky tohoto systému a hodnocena adekvátnost stanovených cílů Plánu odpadového hospodářství města. Dále jsou zde navržena nejdůležitější konkrétní opatření k vylepšení tohoto systému. Třetí část práce se zabývá analýzou ekonomické stránky odpadového hospodářství v Rakovníku. Konkrétně jsou zde popsány a hodnoceny jednotlivé příjmy, struktura výdajů a konečný výsledek (deficit) odpadového hospodaření města.

Cílem práce je posouzení finančního a celkového zdraví společnosti Škoda Auto, a. s. První část práce se zabývá metodologickou oblastí, druhá část aplikací nastíněných problémů a základní charakteristikou podniku včetně srovnání s oborem. K analýze jsou použity nástroje jako vertikální a horizontální analýza účetních výkazů, analýza poměrových ukazatelů, bilanční pravidla, analýza pracovního kapitálu a cash flow, bonitní a bankrotní modely, pyramidové rozklady a analýza finanční páky. Na závěr je řešena problematika ukazatele EVA a je shrnuto celkové zdraví společnosti.

Documentation of business processes and results of operations including storing the entries in data warehouses inherently belongs to the current requirements for corporate governance. But still more valuable is the ability to process the collected data into information that is used daily as a basis for management decisions at all levels of corporate management. This thesis deals just with form and methods of organizing information into standardized reports, whereas the object of analysis is a separate internal department within a selected company. The aim of this work is a detailed analysis of department reporting, assessment of its informative quality, utility and benefit for users. The theoretical part includes methodological bases and general principles for creating reports. Content of the practical part is an entire description of standard reports with a focus on application of controlling methods, usage of reported data and detection of weaknesses. In conclusion part there was evaluated overall level of analyzed reporting system, there were summarized circumstances that affect its present-day form, and proposed additional indicators, that could enrich the current concept.

Annotation this thesis is about the planning, financing, accounting the economy within the CZech Republic Ministry of Defence. The thesis will describe the budget processing, the redistribution of these expenditures, the allocation of the funds within the ministry and drawing finances, as well as the budget of Ministry of Defence from the year 2011. Further I will focus on the reformation of the public finances. In this part I will also be mentioning the regulation and accounting for the workplaces. This thesis analyses the terms of the financial statement of 2011.

The thesis studied effects of forest management and natural disturbance on oribatid mites in montane forests in South Bohemia (Czech Republic). We focused on the influence of (1) spruce monoculture establishment on the former beech forest, (2) management intensification in spruce forest and (3) forest dieback after bark-beetle outbreak. The impacts were pronounced especially like changes in species composition and distribution of functional traits.