The thesis is focused on non-profit organizations auditing, especially on public benefit corporations. Thesis is divided into theoretical and practical part. Theoretical part is dedicated to general definition of non-profit sector and specification of public benefit corporations. This is followed by the definition of auditing and auditing procedures. In the practical part of thesis these auditing procedures are applied to the selected public benefit corporation. The main aim of the thesis is to acquaint the reader with the specifics of auditing in non-profit sector

The aim of my thesis is to elaborate a business plan for establishing a fish restaurant. In my Master's thesis I will try to describe theoretical knowledges which will help me to draw thepractical part up. The theoretical part presents general business goings and set up the business plan, it will befocused on specifice of catering business with anemphasis on legislativ erequirements for Small and Medium Business, care of employees in companies. The partical part contains business planof the fish restaurant which is focused on modern healthy style of nourishment. Establishment of the company and choice of legal form, marketing analysis and mapping the competitive environment and identify in group potential customers. And at the end of my study there is the financial plan and the evaluation of there sults. At the end of he study the evaluation of there sults was done as well. For successful market entry there will be done financial budgets with the marketing analysis and specifications of goods and services which we plan to offer.

My thesis titled "Microeconomic Impact of Structural Funds in the Nonprofit Sector" focuses on the analysis of the impact of EU funds on the capacities of Czech NGOs. I dealt with the situation of public benefit companies. I have measured the impact on capacity through economic indicators derived from financial statements of organizations which are the total revenues, total staff costs, profit and total debt. Results of the analysis has been achieved by comparison of supported and unsupported organizations for the period 2006-2011 using selected methods of counterfactual impact evaluation as the difference-in-difference method and matching method. Using these methods I have been able to find a positive effect of EU Structural funds on the capacities of Czech non-profit organizations.

Imposing Punishments in Czech and Polish Legislations Abstract The comparison of the legal systems of individual states is an important source of inspiration for the further development of legislation. In my work I compare the legal regulation of punishments in the Czech Republic and in Poland, namely those of them which both Czech and Polish legal systems refer to as punishments. These are Czech fines, community service, imprisonment, and an exceptional sentence together with their Polish equivalents. The aim of the thesis is to find inspiration and stimuli for de lege ferenda considerations for further development of Czech criminal law by comparing Czech and Polish regulation of punishments, as well as the types of punishments most often imposed by courts in both countries. In the first part of the work I deal with the systems of criminal sanctions in both states in order to introduce the context for the subsequently analysed punishments. Furthermore, each part is devoted to one type of punishment and a comparison of its regulation in the Czech Republic and Poland. The second part is devoted to the Czech fine and the Polish sentence of grzywna, the third part to the Czech community service and the Polish sentence of imprisonment, the fourth part is related to the regulation of imprisonment, and the fifth...

The objective of this diploma thesis is study of cooperation between Probation service Liberec, which represents public sector, and the NGOs as representatives of civil sector. These organisations provide means for people who are sentenced to punishment of community service. The aim of this study is identification of a model of cooperation, show the development of this model since its beginning in 2002, and finally, to introduce the external environment that influences this model. The theoretical basis crucial for this thesis is a Bryson, Crosby and Stones's concept of Governing Public-Nonprofit Collaborations. They focus on governing structure, governing processes, rules and external environment, which makes the structure of my study. The design of the research used in this diploma thesis is a case study. Data were gathered by method of semi-structured interviews of probation workers and by analysing of documents related to laws, methodical standards and other resources.

The target of the study was an analysis of the current legal environment of the state contributory culture organizations in the Czech Republic and the options for their transformation into non-profit non-governmental organizations. This was demonstrated on the case of the Czech Philharmonic Orchestra, a contributory organization. Apart form the analysis of the documents, mainly analysis of semi-structured expert interviews, inner observations and informal expert interviews were applied in the qualitative research. These methods were the tool for a conclusion whether the current legal form of the Czech Philharmonic Orchestra is appropriate or whether there is a more suitable alternative in the current Czech legal environment. The result of the research is its practical application demonstrated on a model transformation of the Czech Philharmonic Orchestra into a non- profit organization (a specific type of a Czech non-profit non-governmental organization serving the public interest and/or common good), according to the Act on non-profit non- governmental organizations in its amended version.

The multi-purpose exhibition hall and office building with the facilities is located in front of the manufacturing estate, situated in a green belt near the main access road. The height of the main office building helps to create a point of reference for the entire plant. A unique textile – lateral facade - STAMISOL FT 381 – is divided into basic, regular, quadratic segments. The textile facade is made to evoke a paper sheet. The exhibition pavilion is acros from the Office tower. The idea was to pick up on old industrial building design. Bringing the architecture into harmony with nature was also a key point of the design. Using a rough CORTEN steel construction parts in tree – shaped design was a purpose. The connecting tunnels are here to remind on old industrial conveyors. The office building rises out of ground wave in which all facilities, storage areas, waste managment units, and stuff parking lots are located. Ground wave also screens out the storage and facilities A lagoon serves as a integrating element for all building stuctures.

This thesis deals with the problems of seniors. Currently in the Czech Republic, but everywhere in the developed countries, a trend of aging and extending the retirement age is taking a shape. For these reasons the problems of the elderly is very actual. Older people sre becoming endangered and can get into a difficult social and financial situation. The aim of this study is to determine what the current possibilities are for senior accommodation service providers, than to analyze current homes for the elderly and to compare the homes for the elderly according to different lenders. The theoretical part presents the contemporary social policy, the current trends, providing of the social services and financing of the homes for the elderly as a social service. It also examines the origins of social policy and the need for social assistance. Practical chapters analyze and compare different homes for the elderly. It focuses on contributory organizations, charitable organizations and limited liability companies, comparing them and trying to figure out which form of the provision is most effective and what are the conditions of homes for the elderly. In conclusion, the work seeks to introduce alternative financing of social services in the form of homes for the elderly.

The work deals with the issue of different legal forms of nonprofit organizations from a historical perspective, the legal definition, management and financing, and on examples of specific organizations describes the cost intensity of alternative institutional care for the state and municipal budgets. The cost intensity is compared with the cost intensity of foster care. The material also quantifies the differences in various types of alternative care and tries to create optimal solution to the current situation.

This diploma thesis deals with issue of accounting, funding and taxes of waldorf primary school in the Czech Republic. You can also find an explanation of waldorf educational system in this thesis. It focuses on this area in specific conditions of Waldorf primary school and kindergarten Wlaštovka Carlsbad. The thesis also includes financial analysis of this primary school.