The presented diploma thesis called Management of Debt of a Selected City deals with the evaluation of the management and indebtedness of the statutory city of Zlín in years 2012-2016. The first part focuses on the theoretical principles and concepts which relate to this area. Subsequently, the work characterizes the statutory city of Zlín and analyses the economy, the indebtedness and the current situation of the city. At the end of this thesis there are proposed the possible measures leading to better debt management.

Many municipalities in the Czech Republic have problems with excessive debt levels. This work first uses the indicator of long-term indebtedness per capita to sorts all municipalities in the Czech Republic according to its value and with the help of more detailed analysis subsequently identifies municipalities suitable for the purposes of this work. It then analyses their financial and socio-economic data, and finally puts them in contrast with the succesful municipality. The result is a detailed description of the situation of five municipalities and formulation of recommendations for individual cases. The work finds that in most cases the extreme indebtedness of municipalities is caused by an unmanaged development project financed from a subsidy or loan that the municipalities were forced to return. Thus, there is often a situation where the municipality is unable to repay the debt from the budget surplus. The state is currently able to identify municipalities with risky indebtedness and motivate them to reduce debt but does not have sufficient mechanisms to help the affected municipalities. In conclusion, the thesis presents general findings and recommendations in the form of a proposal for the creation of tools by which the state could help the affected municipalities to reduce debt while minimizing the risk of its occurrence.

This thesis is focused on specific features of financing subgroup municipalities in the Zlín Region, during 2015. The main target is to find similarities and differences in financing municipalities and also compare municipalites within their sub-size categories. The municipal financing overview is created by analysing the financial budget, which allows for the exploration of interdependencies. Financial management of the sub-sized groups is satisfatory, however the second biggest sized group was evaluated as the best. The smallest municipalities are not in debt and they show an active financial balance, therefore i tis recommended to support project activities in order to increase their development. Subgroups also differentiate in terms of purpose-build division of expenses based on which we can estimate population preferencies. For the majority of municipalities the observed indicators of MF are within the set limits. The presented sub-analysis helps to obtain a comprehensive view and supports the main topic.

The diploma thesis deal with the issue of the influence of the possibility to profit-ing from the efficiency of the health care insurance company of the Czech Republic and Slovakia. The first part describes the model of the health care system which both countries are using and also contains evaluation of efficiency in the private and public sectors. The second part deals with the analysis of the management of the health care insurance companies and comparison of the indicators which are evaluating their effectiveness.

This thesis aims to analyze investment expenditure from the state budget. Analysed period is chosen from 2005 to 2010. The first chapture deals with public capital expenditure, empasis is placed on comparision with current expenditure. With regard to the economic theory of resource allocation and The Act on Financial Control in the Czech republic reviews how are economy, efficiency and effectiveness controlled there. The impact of political economy on public investmenets is described. The main part of this paper analyzes a trend of investment expenditure, their structure and drawing proportionality. The main focus is on two parts of governmental investment expenditures, these are transport expenditures and military expenditures. The last part draws proposals and recommendations for improving conditions for public investment.

The object of this thesis is the electronization of services in the current tax administrations. The major aim of this paper is an analysis of how IT costs and other variables affect salary costs. Another aim of the work is to describe the differences in the structures of contemporary tax administrations in the OECD countries as well as to outline the current situation and possible future development in the use of electronic services in this area.

This thesis deals with reimbursement of travel expenses for domestic and foreign business trips. The thesis contains the information necessary to determine the correct value of the individual types of travel expenses. First, the principles applied in the provision of travel expenses are discussed. Then business trips and conditions of their realization are defined. The core of the thesis presents description of fare, food allowance, accommodation and necessary incidental expenses for domestic and foreign business trips. Flat-rate compensation and conditions of use are also mentioned. The issue of providing travel expenses is also considered in terms of taxes. Next part of the thesis describes using of exchange rates when travelling abroad and shows how to account advance payments and claims for travel expenses in double-entry accounting. Discussed problems are interlined with practical examples for better understanding. At the end of the thesis, a comprehensive example of calculation and charging of travel expenses is contained.

Objectives: The main aim of this work is to evaluate the current system of sports financing from public sources in the Czech Republic. Based on this analysis, analysis of sports funding system from public budgets in selected EU countries try to create a new system of financing sport that is stable, systematic, transparent, efficient, and sustainable development. Methods: The work used the method of analysis and comparative. Analysis method was applied when examining the current financing system in the Czech Republic and in selected foreign countries. The method of comparison was then used to compare the information gathered from various funding schemes. Results: The results suggest that the sports sector in the Czech Republic is deeply underfunded, despite what economic and social benefits of each sport brings. In order to improve the current system are proposed partial measures, aimed at long-term support for the concept of the sport in the country. Partial proposals based on an analysis of the financing of sport in the Czech Republic and the subsequent comparison with selected systems in selected EU countries. Key words: public expenditures, financing of sport, institucionalizace, system of funding

Title: The Cash Flow Model of European Football Clubs Objectives: Using the most updated sources while analysing revenues, costs, and economic results, the main objective of the thesis was to inspect the current cash flow of the first league European football clubs. A partial objective was to create a model based on theoretical and practical findings quoted in the final results. The model demonstrates the most important cash flow among football clubs and other subjects. Another partial objective was to calculate the success rate of respective league competitions based on their economic resources. Methods: To obtain relevant information, a secondary data analysis was used. Also, a comparative analysis method was employed. Then, the researched secondary data was processed and presented in the final part by means of graphs and tables. Results: The revenue that brought the largest number of financial resources for football clubs was broadcasting rights. However, those revenues were significant only for a particular group of the most attractive leagues. For a much bigger portion of the leagues, sponsoring revenues turned out to be more important, which also applied to Czech clubs. On the contrary, club wages were confirmed to be the highest costs for most of the European clubs. As a part of one of the...

This thesis is devoted to an analysis of mandatory expenditures in the Czech Republic, their evolution, structure and quantification. During the past fifteen years, the mandatory expenditures more than tripled, and cause a serious fiscal problems. The main reason is the huge increase in social sphere expenditures in relation to domestic debt. The main attention is focused mostly on social transfers to the people, especially on pension benefits. Another part provides a description of current pension system and the main causes of the pension reform. It also contains a comparison of two basic ways of financing pensions, PAYG and FF systems. The final part is devoted to evaluation of government proposal for pension reform and its problems that go with it. The analysis is subject to capital system from perspective of profitability and fees at private pension funds.