Development of budgetary rules in the Czech Republic

Abstract

At a time when more and more demands are made on public budgets, it is appropriate to evaluate the rules governing the institutes of budget management and consider strengthening the instruments that ensure efficient, economy and effective management of public funds. For this reason, the contribution is devoted to the analysis of the development of budgetary rules in the Czech Republic, especially to the analysis of breach of budgetary discipline, which is an important part of the financial management and control of public budgets. This article also follows the outputs of the Ministry of Finance project, co-financed by the he EEA and Norway grants 2014-2021, which is dedicated to strengthening public financial management and control.

Optically‐Stimulated‐Luminescence Ages and Paleo‐Environmental Implications of Relict Frost Wedges in North–Central Bohemia, Czech Republic

“…This further supports the absence of permafrost in the Bohemian and Most basins at this time. However, it does not exclude its presence in uplands of the Czech Republic, where it may have persisted longer [53, 142].…”

“…Situated between the Fennoscandian and Alpine ice sheets, the Bohemian and Most basins have mostly been dominated by tundra vegetation during cold stages of the Pleistocene [74] when MAATs and MAGTs likely declined by at least ~12–17°C compared with the present based on model estimates [75–77]. Cold climates at these times promoted the growth of permafrost at least 70–130 m thick [76, 78] and intense periglacial processes, which gave rise to widespread sedimentary structures and landforms such as frost wedges and polygons, cryoturbations, dells, or dry and asymmetric valleys [53, 54, 79]. The Bohemian and Most basins are drained to the North Sea by the Labe River, which has formed extensive systems of fluvial terraces together with its major tributaries, such as the Vltava, Ohře, Ploučnice, Jizera and Orlice rivers (Figure 1).…”

“…The terrace staircases usually consist of 11-15 levels at up to ~100-150 m above the modern river beds (e.g., [80,81]) and may have started to develop prior ~2 Ma [82,83] in response to Late Cenozoic uplift [81]. Sparse tundra vegetation during cold periods facilitated eolian transport of frost-weathered materials and fluvial deposits, which resulted in the accumulation of sand dunes along the major rivers [53] as well as loess covers (Figure 1) that frequently form loess-paleosol sequences (e.g., [62,63,84]).…”

“…Our search for frost-wedge sites targeted those areas of the Bohemian and Most basins where a high density of relict frost wedges and/or their polygonal cropmarks has been detected before (e.g., [10,53,54,85]), which maximized the chances of successful sampling and enhanced the regional validity of the results. A number of previously described outcrops and newly pre-selected exposures were visited to check the potential occurrence of relict frost wedges.…”

“…Despite such valuable numerical dating efforts, the chronology of relict frost wedges is still mostly deduced from their stratigraphic positions in many regions. These include the territory of the Czech Republic, where most frost wedges were discovered during extensive mapping, especially in the 1950s and 1960s (for overview see [53][54][55]), when modern geochronological methods were not yet available. It was assumed that frost wedges mostly developed throughout the major cold stages of the last glacial period, with increasing intensity towards its end [54].…”