Národohospodářská analýza financování rezortu dopravy v ČR od 90. let do roku 2019

Čtenáři je předložena rozsáhlá a hluboká analýza významného národohospodářského sektoru, jež je výsledkem mnohaletého výzkumu a vyznačuje se kombinací využití makroekonomického pohledu, multidisciplinárního přístupu a fundovaného vhledu do konkrétních dopravních a ekonomických problematik. Monografie obsahuje značné množství informací a také dat shromážděných a analyticky utříděných do konzistentních, ucelených a dlouhodobých časových řad. Doporučit ji lze odborné i laické veřejnosti se zájmem o ekonomii, teoretickou i praktickou rozpočtovou a fiskální politiku i dopravní tematiku

TAXES AND FEES IN THE CONTEXT WITH INCOME OF THE STATE FUND FOR TRANSPORT INFRASTRUCTURE

Článek se zaobírá problematikou hospodaření Státního fondu dopravní infrastruktury, kdy na základě analýzy vývoje a struktury příjmové strany rozpočtu od roku 2001 do současnosti jsou charakterizovány jednotlivé příjmové položky a identifikován jejich význam. Ve snaze o zvýšení disponibilních stabilních zdrojů pro daný resort je pozornost zaměřena na daňové příjmy a poplatky, přičemž důraz je kladen na bilancování jednotlivých funkcí vybraných daňových nástrojů. Kriticky je posuzován jejich fiskální i regulační, resp. motivační a environmentální rozměr. This article deals with the issue of financing management of State Fund for Transport Infrastructure. On the grounds of the analysis of development and structure of SFDI’s budget income side from 2001 to the present there are characterized individual income items and identified their significance and relevance. In an effort to increase the available stable resources for the resort is the attention focused on tax revenues and fees, with an emphasis on critical balancing their fiscal, regulatory (respectively motivational and environmental) functions.  This article deals with the issue of financing management of State Fund forTransport Infrastructure. On the grounds of the analysis of development andstructure of SFDI’s budget income side from 2001 to the present there arecharacterized individual income items and identified their significance andrelevance. In an effort to increase the available stable resources for the resort is theattention focused on tax revenues and fees, with an emphasis on critical balancingtheir fiscal, regulatory (respectively motivational and environmental) functions

TAXES AND FEES IN THE CONTEXT WITH INCOME OF THE STATE FUND FOR TRANSPORT INFRASTRUCTURE

Článek se zaobírá problematikou hospodaření Státního fondu dopravní infrastruktury, kdy na základě analýzy vývoje a struktury příjmové strany rozpočtu od roku 2001 do současnosti jsou charakterizovány jednotlivé příjmové položky a identifikován jejich význam. Ve snaze o zvýšení disponibilních stabilních zdrojů pro daný resort je pozornost zaměřena na daňové příjmy a poplatky, přičemž důraz je kladen na bilancování jednotlivých funkcí vybraných daňových nástrojů. Kriticky je posuzován jejich fiskální i regulační, resp. motivační a environmentální rozměr. This article deals with the issue of financing management of State Fund for Transport Infrastructure. On the grounds of the analysis of development and structure of SFDI’s budget income side from 2001 to the present there are characterized individual income items and identified their significance and relevance. In an effort to increase the available stable resources for the resort is the attention focused on tax revenues and fees, with an emphasis on critical balancing their fiscal, regulatory (respectively motivational and environmental) functions.  This article deals with the issue of financing management of State Fund forTransport Infrastructure. On the grounds of the analysis of development andstructure of SFDI’s budget income side from 2001 to the present there arecharacterized individual income items and identified their significance andrelevance. In an effort to increase the available stable resources for the resort is theattention focused on tax revenues and fees, with an emphasis on critical balancingtheir fiscal, regulatory (respectively motivational and environmental) functions

Important factors for development of primary school children

The work describes important factors for development of primary school children and deals with socialization of children of school age, development of cognitive processes and also describes a social development of these children. The work continues with the chapter of emotional development, interests of children and then there is an important factor which is family. The last the part of my work contains theoretic information about the influence of the media over children of school age and present life situation of families. The practical part is devoted to secondary analyse of information from research which is included in three parts: The relation of children and money, the relation of children and parents towards the television and internet and the approach of the parents to the present school. There is also a discussion compared with theoretical and practical parts, which is resulting in chosen research

REFORM OF THE TAX AND SOCIAL SYSTEM IN THE CZECH REPUBLIC IN 2007 AND ITS IMPACTS

The bachelor thesis will deal with the partial reforms of public finance in the Czech republic pursued in 2007. I chose this topic because of its currentness and because during the economic crisis reforms are more important. Theoretical part will generally describe the public finance issue, its revenues and expenditures and the budget deficit emerging as a result of their divergence. There will be stated the different views of the economic theories on the budget deficit as well. The next part will deal with the tax theories. The last theoretical base will be the public choice theory, which explains the behaviour of the politicans and the voters. The analytical part will be brought up with the state of the public finance in the Czech republic before the implementation of the reforms, there will be analyzed revenues and expenditures of the public budget and the dimension of its deficit. Then there will be examined constituent partial reforms in the tax and social realm and the state of the public finance after the reform. The aim of the thesis is the analysis of the reasons that called for the reform of the public finance in the Czech republic working on the analysis of the state of the public finance before the reforms and sum up whether the expected outcome was accomplished. There will be analyzed the impacts on the taxpayers, the simplification of the tax system and the employment

Analysis of the development of public budget of the Czech Republic from 1993 up to the present

Objective of this diploma thesis is to process analysis of development of revenues, expenditures and deficit of the state budget in the Czech Republic and to characterize the main economic trends, state of public funds and the economy at large. There are identified shares of exogenous influences, accepted reforms and measures in the economic development during the period from 1993 up to 2010. Theoretic -- methodological part is divided into three parts, the first one describes fiscal policy in general. The second part deals with the state budget, its revenue and expenditure side and very current field of debt financing. In the last part there is processed tax theory and conception of the flat tax from theoretical point of view. Practical part is introduced by description of the economic starting state of the Czech Republic. This is followed by the list of economic events and political measures that formed the final shape of public funds. Furthermore there is carried out the analysis of state budget development. Subject of the analysis is the extent and structure of both revenue and expenditure side of the state budget, budget balance and the government debt. Part of this thesis is also the analysis of development of macroeconomic indicators, specifically it is the GDP growth, unemployment rate and inflow of foreign funds. In the conclusion of the diploma thesis there is the successfulness of examined budget and fiscal policy evaluated and there are drawn some suggestions for the field of public funds in the coming years

The application of ethical principles in relation to clients in social institutions run by church organizations or non-church organizations

This thesis deals with the application of ethical principles in social work and comparing denominational and non-denominational social facilities. Great emphasis is put on the relationship between social worker and client. It is divided into a total of 6 chapters. The first chapter deals with the explanation of basic ethical concepts related to the work, which makes an easier reference to the following chapters. The second chapter involves the division of church and non-church organizations concerned with social care and describes their organizational structure and comparison. The third chapter is devoted to human rights, along with a related code of ethics and its importance as well as criticism. The fourth chapter refers to the values in social work and the values in the relationships between social workers and clients. The fifth chapter defines the concept of quality of life, human dignity and the related social work. The final chapter about the relationship of man to himself, to the client and the Christian concept of man

Analysis of the development of the institutional arrangements, management system and financing management of the transportation sector in the Czech Republic since 1993 up to present

Disertační práce se zabývá analýzou institucionálního zajištění, systému řízení a financování rezortu dopravy v České republice od roku 1993 do současnosti. V případě institucionálního rámce je pro definování výchozích podmínek a zasazení tématu do kontextu transformačního procesu časová řada rozšířena k roku 1969. Vlivem nutného zohlednění členství ČR v EU a realizace evropské dopravní a kohezní politiky také implicitně zkoumaná problematika přesahuje národní rozměr. Práce představuje zevrubnou analýzu významného národohospodářského sektoru dopravy, a to za využití makroekonomického pohledu, fundovaného vhledu do konkrétních dopravních a ekonomických problematik, multidisciplinárního přístupu. Výzkum je primárně zaměřen na dvě stěžejní rozpočtové organizace ústředního sektoru vládních institucí, kapitolu 327 Ministerstvo dopravy a Státní fond dopravní infrastruktury. Hlavním závěrem práce je doporučení zásadní institucionální změny současného systému. Původní důvody pro zřízení státního mimorozpočtového fondu jsou dnes již překonané, za aktuálních podmínek lze proto za vhodnější řešení považovat zrušení SFDI a převedení jeho agendy na ústřední orgán státní správy. Popř. lze uvažovat systémovou změnu spočívající naopak v posílení SFDI, a to úpravou kompetencí a zajištěním stabilního a efektivního financování.This dissertation analyzes the institutional arrangements, management system and financing management of the transportation sector in the Czech Republic since 1993 up to present. In the case of the institutional framework, the time series was extended to 1969 in order to define the starting conditions and the introduction of the topic into the context of the transformation process. Due to the necessity to take into account the Czech Republic's membership in the EU and the realization of the European transport and cohesion policy, implicitly the issue goes beyond the national dimension. The thesis presents a comprehensive analysis of the important national economic sector of transport, using the macroeconomic point of view, informed insight into specific transport and economic issues as well as a multidisciplinary approach. The research is primarily focused on two central government budgets: Chapter 327 Ministry of Transport and The State Fund for Transport Infrastructure (SFDI). The main conclusion is the recommendation of a fundamental institutional change in the current system. The original reasons for establishing the state extra-budgetary fund are outdated; under current circumstances, the removal of SFDI and the transfer its agenda to a central state administration body can be considered as a solution that is more appropriate. The second option is a systemic change, on the contrary, to strengthen SFDI by adjusting competencies and ensuring stable and effective funding