Cable TV refers to the transmission of visual and audio signals to the public by laying cables. Article 5 of the Cable Radio and Television Law says: ¡§System operators installing the networks themselves shall apply to the roads authority for approval if the networks are to be laid underground¡K¡¨ The roads authority on the regional level is the Township Office. Road right granted by the roads authority is usually valid for one year. Cable TV is a licensed business; business licenses issued by the Government Information Office, Executive Yuan are in 9-year term. Although it is subject to the restrictions and regulations of the same laws as public utilities, the business does not enjoy the deserved protection. Hence, system operators often come across setbacks in their operation, which are undoubtedly potential threats to their survival and development. However, contrasting this to the development history of Taiwan¡¦s cable TV industry, it seems from the result that the government institution has played a critical role. Importance of the government¡¦s initiative to moderately liberalize the public goods for creation of an open environment, and to put more emphasis on the overall system planning for the industry development at different stages is beyond words. This study not only analyzes the impact of the Cable Radio and Television Law and regional laws on the system, but also takes real-life examples into consideration, to explain the importance of public interest and freedom of speech for liberalization of routing rights. The question is tackled in different approaches and from different viewpoints, in order to understand the problems and difficulties that system operators face when applying for routing rights from the Township Office. The study expects to provide some positive assistance and suggestions to the industry and the government, for avoidance of improper market intervention.

The main aim of this thesis is to get acquainted with issues concerning the non-profit sector in Czech Republic. The first part is theoretical, and defines the concrete types of non-profit organizations and their legal regulations. Further attention is paid to accounting for non-profit organizations, and definitions of terms commonly used in connection with non-profit organizations such as fundraising or self-financing. The second part describes the economy of a specific non-profit organization, namely Domov Sue Ryder, a public benefit organization. This part analyzes the revenues, expenses, and profit of Domov Sue Ryder for the period 2006 - 2009 in distribution to main and additional activities.

The study tries to show how the private university to operate as a charitable society, especially in terms of accounting, tax and audit. The work is devoted to basic legal characteristics and responsibilities of public service companies in a particular case of private CEVRO Institute. The aim is to show consistency tax accounting with an emphasis on the interconnectedness of these aspects of the audit.

This thesis deals with the system of personnel work in specific particular non-profit organization. There is a description of non-profit organizations, human recourses and management in the theoretical section. The goal is to describe and evaluate the system of HR activities in a non-profit organization Ledax PBO. It serves as a case study for anyone interested in non-profit organizations.

The thesis is focused on accounting and reporting public benefit corporation in specific conditions of the People in Need. The work first characterized public benefit corporation, especially their funding and accounting specifics. In the second part of the thesis is illustrated problems of accounting and funding of public benefit corporation in specific conditions of the People in Need. Further is work focused on settlement of funds in public benefit corporation. Accounting of People in Need is described also in terms of project accounting and accounting specifics on a foreign mission.

Prague, the capital of the Czech Republic, is specific in many respects. Concerning cultural life, the characteristic features are to be found primarily in the way cultural activities are supported and publically financed. So called "transformation" of Prague theaters suggests that "The Grant System of the City of Prague" is closely linked with the ownership structure of theaters. The particular way the theaters, i.e. providers of the public service, are supported changes the way individual theater are run. The goal of the Master Thesis is to assess financial support of theaters in the City of Prague with respect to different ownership structures and to point out to potential links between the actual support of culture and the current priorities in this area in the City of Prague as well as in the Czech Republic as a whole. The starting point is with the description of the current governance of the Prague's cultural life, its organization and linkages. A particular attention is paid to the comparison of various ownership structures in the sphere of culture and to the Grant System of the City of Prague. A separate chapter is devoted to the overview of requirements and rules for the provision of public financial support with selected theaters. Consequently, the present-day system of governance and support of cultural activities in Prague is evaluated together with selected ownership structures of theaters.

八十年代的台灣社會充斥著一股來自民間的新興社會力，許多關心公共事務的公民，志願組成各種民間公益團體，並採取各種不同的參與行動來爭取權益或改進社會品質。是故，依此民主趨勢，本研究為探討公民參與的理論與實踐面向，則以近年來倡導教育改革的民間公益團體為研究對象，並選取從事教育改革的主要三個參與社群─家長、教育工作者、社會人士的代表團體，為「主婦聯盟教育委員會」、「人本教育基金會」及「四一Ｏ教育改造聯盟」。並藉由此三個團體的個案研究，來探索民間公益團體的公民參與的基礎、目的、途徑、策略、要件與影響等層面，以作為建構本土化的實地理論。本研究對「公民參與」界定為：「公民與公民團體基於對自主權、公民資格的體認，以及對公共利益與公共責任的重視，主動投入其意志、情感、知識與勞力於公共事務的活動中，所採取積極而直接的參與行動。」，而對「民間公益團體」的定義為：「由民間人士志願自發性結社，以實現某種特定的公共利益與公共責任為目的，且充分開放予公眾自由參與的團體。」教育改革類民間公益團體的參與目的，即是欲透過對教育的關心與反省，投身時間與能力於改革整體教育體制與品質，進以促使教育自由化、教材生活化、資源再分配，並且能充分開放給關心教育議題的公民參與。所引用的主要理論基礎為「公民資格」、「志願主義」、「社區主義」及「參與民主理論」，並且依此內涵來分析民間公益團體之公民參與的實踐過程。最後，對民間公益團體與政府方面，提供能助展我國公民參與發展及實踐的十項建議，並展望未來後續的研究，能朝向更本土性、深入面的探究。

Financial Reporting of public-benefit corporations in Czech Republic was significantly changed during a reform of public accounting standards. This thesis focuses on specifics of new Czech legislation in the field of public sector accounting and its differences from international IPSAS standards and shows basic principles of economy of public-benefit corporations on example of one of the most important cultural institution in Czech Republic - National gallery in Prague.

This thesis aims to describe the specific situation of non-profit organizations operating in the specific conditions of Angola, developing country, which is slowly recovering from the consequences of a protracted civil war. The first part gives an overview about the situation in the Czech Republic and other countries of the European Union, and a few selected developing countries. Then follows the approach of specific situation in Angola, including a brief translation of the Angolan accounting legislation. The last part is devoted to the Angolan mission of People in Need.

This thesis is devoted to the nonprofit sector entities in the social sphere, which are an important tool that is used primarily for removing social exclusion in society. Social services help clients ensure the physical and mental independence so that they can participate in the daily life of society as much as possible. The aim of my thesis was to analyze the activities of selected nonprofit sector entities in the social sector, focusing on management and economics. These entities were then compared. It was concluded that all companies are the largest source of funding grants, and all companies also form long-term strategic plan of the company. The two organizations use volunteer work. And further that the future development of nonprofit organizations in social services is positive and the number is growing. It is primarily due to the aging population.