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.

Analysis of several acceptance sampling procedures is performed and improvement of the procedures is sug- gested in this thesis. The issue of an efficient calculation of exact (P1, P2) single sampling plans for sampling by variables and exact LTPD and AOQL single sampling plans for sampling by variables when the rejected lots are inspected is addressed. The calculation of the plans is done using exact formula for operating characteristic of acceptance sampling plan and the new plans have better characteristics compared to the plans computed in a usual way using just approximately valid formula for operating characteristic. The tables of plans calculated according to procedures suggested in this thesis are provided for a couple of input parameters combinations. Tools designed for working with acceptance sampling plans, tools for analysis and calculation of acceptance sampling plans is one of the outputs of this thesis. R language and environment for statistical computations was chosen for implementation. The tools are satisfactorily efficient and may be easily used even for acceptance sampling plans tables computation. Newly defined functions in R are supplied including their source code and basic documentation so that acceptance sampling plans can be computed as demanded in case that the particular input parameters set is out of the scope covered in the tables of plans provided here.

91 Abstract - Means of substitution of custody The topic of this thesis are the means of substitution of custody. The institute of custody is a very actual topic that is developing dynamically and is still controversial. Thanks to both domestic and international courts, the standard of protection of basic human rights keeps increasing and custody is therefore considered an extreme securing measure that can only be used in case there are no usable milder means. The aim of this thesis is to introduce these means of substitution of custody, stating their issues in theory and in praxis, their critical evaluation and suggestions de lege ferenda. The first chapter of this thesis focuses on general characteristics of custody and conditions of its use. The first chapter is a crucial part of the thesis as the means of substitution of custody directly relate to the institute of custody itself. The second chapter of this thesis focuses on the development of individual means of substitution of custody. It is a rather brief overview of the most significant amendments to legislation. In the author's opinion though, to correctly understand the current legislation concerning means of substitution of custody, it is necessary to be aware of the historical context of the establishment and use of these means. The third and...

The tax audit can be defined as one of the practices of the tax authorities modified by Act No. 280/2009 Coll., the Tax Code. The aim of the tax audit corresponds with the basic aim of the tax administration, which is primarily to establish correctly a tax assessment. This dissertation is focused on the tax audit from the perspective of the fundamental tax administration principles. The presented dissertation is divided into nine chapters, most of which are further subdivided. The first chapter is focused on the determination of the tax audit. In the second chapter, the attention is paid to the constitutional principles controlling the tax audit, mainly to selected regulations of the Constitution and the Charter of Fundamental Rights and Freedoms. The following third chapter is focused on the isuue of good governance principles. The fourth chapter deals with the fundamental principles of tax administration, as expressed in the Tax Code in §5 - §9. These principles are specified as a basis for the next part of the work. Chapters five to eight are dedicated to the tax audit, which is divided into the beginning of the tax audit, the tax rights and responsibilities during the tax audit, the progress of the tax audit and the final chapter is focused on completion of the tax audit. The last chapter is...

State supervision of financial activities The topic of this dissertation thesis is the state supervision of financial activities. The topic is really wide, so the author can take into account all of the financial relationships related to this area. This thesis focused on theoretical issues, on the legal relationships in this area, and specifically on the selected areas, in which was a drafted question later on in detail analyzed. In the theoretical area are considered terms such as regulation, supervision and control. The aim was to define these concepts theoretically, to chart their frequency and semantic nature in the area of financial activities. The aim of this thesis was also to investigate, whether it is possible to set out the terms that are used both in everyday and in professional life in an identical meaning, and define specifically for the area of financial law. It has been found that it is very difficult, if not impossible task, as any definition cannot cover the diversity, frequency and a steady increase in the financial legal relations. Higher attention is paid to external control exercised by the Supreme Audit Office. This issue is consider to be very important, but it is underappreciated and very sporadically also published, which is inconvenient and inadequate to the importance of...

Práce podává výklad zásad daňového řízení, práv a povinností podnikatelů a pracovníků správce daně. Práce je zaměřena na podnikající fyzické osoby. Teoretický výklad zákona je doplněn názornými příklady.

Práca je sondou do amerického zákona z roku 2002, implementovaného v roku 2004 do akciových spoločností - tzv. Sarbanes-Oxley Act. V krátkosti vysvetľuje históriu bankrotov veľkých firiem po roku 2001, zaoberá sa vplyvom na účtovnícke, audítorské a finančné profesie, geografickým dosahom tejto americkej úpravy, ktorá sa týka prakticky celého sveta. Prevádza obsahom zákona, skúma náklady a prínosy. Najmä sa práca dotýka sekcie 404 o interných kontrolách nad finančným reportovaním a ich testovania, overenia ich správnosti a funkčnosti.

The aim of this diploma thesis is to create, for a particular company, an innovative approach for the ongoing process of planning and verification of JCL scripts integrated in the system mainframe. These processes are currently inefficient and must be improved. During the planning process of JCL scripts an internal application will be created that increases team effectiveness and simplifies the preparation of procurement reports. With the internal application the company will also need a system upgrade of the mainframe Control-M from BMC software company, which will significantly improve the process of verifying JCL scripts. This thesis includes a functional application with the source code.

This thesis mainly deals with the issue of audit projects, whose activities are financed by EU funds. The thesis first tries to define and distinguish the concepts of audit and control, which builds on the description of persons carrying out these activities and the definition of basic methods in their work. Another part of the thesis deals with the audit and control in the public sector not only in the general scale, but also in the Czech Republic. This section therefore creates a king of base for the main chapters that deal directly with possibilities of obtaining funds from the European Union and the subsequent audit responsibilities. The last part is then designed to evaluate these issues using a practical example, audit research project "The COMPANIONS" funded by "The Framework Programmes" of the European Union.

This master's thesis deals with the cost planning and cost control in construction company specializing mainly in road construction works. The theoretical part concerns first with the description of cost planning process and its specifics in analysed company. The objective of cost control is then to carry out the variance analysis by selected performances and to give further recommendations for adjusting of standards of direct costs, based on achieved results from undertaken analysis. The last part deals with the design of appropriate method for cost control procedure, based on the Pareto principle and setting of tolerance intervals for cost amount. Excess of these intervals requires additional control of these costs and explanation of reasons, why this increased variance exists.