Právní úprava kontroly Nejvyššího kontrolního úřadu Abstrakt Tato diplomová práce pojednává o právní úpravě kontroly Nejvyššího kontrolního úřadu České republiky. Součástí práce je také stručný popis historického vývoje kontrolních institucí na území České republiky, mezinárodní rozměr kontroly ve veřejné správě. Postavení Nejvyššího kontrolního úřadu a úprava jím prováděné kontroly je upravena zejména v Ústavě České republiky v její páté hlavě v článku 97. Podrobnější úprava je pak zakotvena v zákoně č. 166/1993 Sb. o Nejvyšším kontrolním úřadu. Nejvyšší kontrolní úřad je nezávislý orgán vykonávající kontrolu hospodaření se státním majetkem a kontrolu plnění státního rozpočtu. Organizační struktura Úřadu je tvořena prezidentem, viceprezidentem a členy Úřadu, kteří dohromady tvoří Kolegium Úřadu. Dále pak kárná komora, senáty Úřadu a kontroloři. Nejvyšší kontrolní úřad je navenek řízen jeho prezidentem, který současně předseda kolegiu Úřadu. Vzhledem k tomu, že Nejvyšší kontrolní úřad je koncipován jako úřad kolegiální, je kolegium Úřadu stěžejním orgánem, který schvaluje mimo jiné plán kontrolní činnosti Úřadu, zpracované kontrolní závěry, ze kterých vycházejí stanoviska ke státnímu závěrečnému účtu, výroční zprávu Úřadu a kárný řád. Faktickou kontrolu hospodaření se státním majetkem a plnění státního...

The work focuses on mapping the current situation in the media market in the Czech Republic. It examines in particular the impact of current economic situation in the media organizations. Media behave in the marketplace as commercial enterprises (except public Czech Television and Czech Radio - for comparison are also included in the work), their main objective is to generate profit. Media organizations derive revenue primarily from advertising specified, are therefore dependent on the financial system as a whole. If advertisers due to unfavorable economic situation restricts the publication of advertisements in the media, media organizations will automatically drop revenues, resulting in running the organization. The work investigates how the specific effects of the decline in economic activity in media organizations. For an overall analysis of the main characters in particular those such as revenue from principal activities of the organization, the total profit or changes in staffing. The work describes in detail the operations in 2008 and 2009 for companies Borgis, Economia, Ringier, Barrandov TV Studio, První zpravodajská, Lagardere Active ČR, Mafra, CET 21, Česká televize (Czech Television) and Český rozhlas (Czech Radio). The analysis is complemented by theoretical texts, which approximates the...

The diploma thesis concerns the legal regulation of hunting in the Czech Republic. The subject of this thesis is to analyse and critically review of valid and effective legislation. The thesis is divided into 4 main chapters which are further sub-divided into the subchapters. The chapter 3 as a crucial part of the thesis deals with the Act No. 449/2001 Coll., on Hunting, as amended. The thesis is primarily focusing on wild game and its ownership, rights and duties of hunting guards, hunting management and importance of hunting management plan and issues relating to overpopulation of specific types of wild cloven-hoofed game which is connected with a liability for damage caused by game.

Financial management of funds The theme of this thesis is analysis and evaluation of financial management of funds as a possible way of financing certain areas of public sector. The focus of this thesis is primarily on general conception of public funds, their legal basis, structure and characteristic. More specifically it deals with State funds in the Czech Republic and the analysis of the budget of particular fund and its income and expenses. Special attention is paid to the State Transport Infrastructure Fund. The text is structured into three main parts, which are then subdivided into chapters and subchapters. Brief definition of the theme, motivation for its selecting, main goals of the thesis and resources that have been used are mentioned in the introduction. The first part of the thesis deals with general characteristic of financial management of funds, discusses the basic concepts, definitions and structure of funds, followed by analysis of selected public funds on the state level, level of local self- governing units and on European level. The second part of the work analyses the management of State funds in the Czech Republic in detail. The introduction characterises State funds in general, their legal regulations and common elements of these funds. In further subchapters are analysed...

The subject of the thesis is "The Budgetary Management of Contracting Authorities With Relation To Public Contract Awarding". It attempts to point out some relations between the budgetary law and the law of public procurement on the example of public contract awarding carried out by public contracting authorities. The thesis is composed of six chapters. The first chapter deals with the definition of the budgetary law, it subject matter and its legal sources. The second chapter presents the definition, the subject matter and the legal sources of the law of public contracts. The third chapter follows in which the basic concepts and legal institutions of the budgetary law and the law of public contracts are presented. The fourth chapter describes the main principles by which the budgetary law and the law of public contracts respectively are governed. In the sixth chapter some aspects of the public contract awarding and their impacts on budget management are briefly mentioned. The last chapter shortly discusses the field of a budget management control in connection with the public procurement.

Municipalities are public corporation, which have their own property and they manage according it to their own budget. The aim of this thesis is a municipal budget analysis. In the theoretical part I describe the municipality especially its scope and authorities. Municipal management is divided into the financial management and property management. I also define a controlling and accounting reform of public finance, which occured in a year 2010. In the practical part I present the village Ondřejov and I analyse its budget management in years 2006 -- 2010. Analysis is focused on budget receipts, budget expenditures, result of economy and village indebtedness.

This master thesis deals with the characteristics of budgetary management of the municipalities. The thesis is divided into 2 parts. The theoretical part characterizes municipalities in the Czech Republic -- their legislative framework, scope and their institutions and analyzes the accounting transformation which is valid from 1st January 2010 for local government units. The practical part of the thesis focuses on the analysis of incomes and expenditures of Prague 6 and the fulfilling of its budget in the timeline 2006-2009.

The focus of diploma thesis is the analysis of present state of a farm and following evaluation its suitability for business in the system of organic production considering site conditions, structure of the company, its specialization, human factors and economical aspects. The theoretical part deals with problematics of organic agriculture and its sustainability, support of organic farmers and factors which influence farming in protected landscape areas. The practical part of the thesis is focused on evaluation of present state of the farm. Plant production and livestock production are evaluated together with possibilities of accommodation services as non-productive activities of the farm. For the evaluation of the company in terms of its suitability for business in organic agriculture SWOT analysis has been used. In conclusion, suitability of the farm for business in organic agriculture practices is evaluated. Furthermore, recommendations and proposals for initiation of the activities are added.

The aim of this thesis is to analyse the Budweiser Budvar, national enterprise in the field of development of economic-legal forms, management, production and trademarks since its founding in 1895 to the present. Budweiser Budvar deserves individual approach of this work, in particular with regard to the legal form, the value of trademarks and the quality of products. In the theoretical part issues relating to economic-legal forms of state and national companies and the definition of the fundamental differences between them and the trading companies will be addressed. Presented below there are the methods used for an analysis of the management of the company. Further trademarks and protected geographical statuses will be characterized. In the practical part the development of economic-legal forms of the company, the management of the company, the development of the structure and volume of production for the whole of the reference period will be analysed. There is also presented development in the field of trademarks and trademark disputes of the brewery in the Czech Republic and in the world, with an emphasis on the 10 most important export markets of Budweiser Budvar. The last chapter is devoted to the issue of possible transformations of the brewery into a public limited company.

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.