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The transformation of a second housing in the protected landscape area of Český Kras.
Kinclová, Petra ; Fialová, Dana (advisor) ; Vágner, Jiří (referee)
This diploma work deals with a second housing (cottage activities) development and transformation in the beginning of 21. century in the protected landscape area of Český Kras with an attention to Hlásná Třebaň municipality. The aim of this work is to analyse and to assess second housing, its recent status, changes and cottage using trends. This work tries to handle especially mutual effect of second housing and protected landscape area. It presents the second habitation as a phenomenon influencing the character of a landscape, its residential structure, architectonic site character, locality and objects. The second housing development in the surveyed area was described through the use of a special literature, questionnaire, terrain survey and through analysis of gathered data. This work further assess data available for this area and topic. This service area is formed by 37 municipalities which rank among the most significant and oldest recreation areas in the Czech republic. Second housing specificity was also analysed on the basis of questionnaire survey in the municipality of Hlásná Třebaň. The interrelation between second housing and protected landscape area of Český Kras is shaped mostly by suburban development and natural risks (especially floods and limestone mining). Český Kras is exposed to an...
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Changes in Czech outgoing tourism after 1989
Martinec, Jan ; Fialová, Dana (referee) ; Vágner, Jiří (advisor)
Tourism is becoming a more and more important economic, sociologic and geographic phenomenon of today. It has become a very important sector of world economy in the last century. Its significance lies not only in satisfying the human needs, but also in development of industry and trade. Progression of tourism in the Czech Republic was slowed down by fourty years of communist totality, but in present it plays an important role in domestic economy. This theses is aimed at an assessment of progression of Czech outgoing tourism after 1989. Its objective is to identify main destinations of organised and individual tourists, to discover their travel habits, and - in case of clients of Czech touroperators - to detect the most important criteria which affect their package tour selection. Part of this theses is also an analysis of Czech outgoing tourism before 1989, which is focusing principally on passport and visas prescripts and on connections between political events and main destinations of domestic tourists. The theses is divided into two basic parts. The first part is theoretical and consist of the first three chapters: introduction and specification of aims and hypotheses, discussion with literature and methodology. The practical part of this theses deals with outgoing tourism in the Czech Republic....
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Contemporary state and perspectives of garden allotments in agglommerations of Czechia
Kupera, Adam ; Keyzlarová, Sandra (referee) ; Vágner, Jiří (advisor)
5 ABSTRACT The research on garden colonies in Czechia follows an ongoing focus of the Department of Social Geography and Regional Development (Faculty of Science, Charles University) on specific forms of recreation in Czechia, specifically on projects concerning individual short-term recreation and secondary housing. The goal of this diploma thesis is to provide a comprehensive image of gardening in selected model regions of the Czech Republic, offer possible outlook, compare and evaluate current state and changes in functional use of garden colonies and analyze causes of their transformation. To accomplish this goal, we analyzed results of questionnaires and terrain investigations conducted in the individual model regions. One of the most important items of the study was the analysis of changes in functional use of the gardening colonies. We also evaluated selected characteristics of the gardening colonies and compared results from individual model regions. The conclusion of this analysis and evaluation is that in addition to the continuing production function of gardens and their substantial social-economic function, gardens also serve as a place for both psychic and stamina regeneration and a place of recreation. The gardens are also being transformed to objects of secondary housing or permanent...
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Second Housing in the Svitavy Region
Šafránková, Tereza ; Fialová, Dana (advisor) ; Vágner, Jiří (referee)
4 ABSTRAKT SECOND HOUSING IN THE SVITAVY REGION This work deals with the second housing which is typical for countryside in the Czech Republic. This phenomena has been researched at the Department of Social Geography and Regional Development, Faculty of Science, Charles University in Prague since 90s. There were analysed many different areas in Czechia, some of them are exposed areas (neighbourhood of big cities), other areas are located in the periphery regions (mountainous region or internal periphery). This study attempts to contribute to the research of the second housing by the evaluating of the phenomena in the Svitavy region. This region is different from other regions - it is not located in neighbourhood of some big city but, on the other hand, it's not situated in the mountains. There were used a slightly modified standardized questionnaire for field research in the Svitavy region. The results were compared with results from the Strakonice region and the Jeseník region (the representatives of the periphery region) and with the Ústí nad Labem region and the Brno region (the representatives of the exposes areas). The data were compared with other Czech regions. It was find out that the Svitavy region has more common attributes with peripheral regions. It's the second youngest recreation area in...
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Potential of Tourism Development in the Hradecko Tourist Region
Vítová, Dominika ; Nosková, Alena (referee) ; Vágner, Jiří (advisor)
The objective of the thesis is the analysis and interpretation of the possibilities of tourism development in the Hradecko tourist region. The research includes interviewing tourists, the staff of accommodation facilities and the managers of Hradecko microregions. The data about tourists collected by CzechTourism - official promotion authority of the Czech Republic as a tourist destination are included and evaluated in the thesis. The results of the research indicate that the leading tourist activities of tourism in the region are culture and cognitive tourism, bicycle tourism and congress tourism. Bicycle tourism is the most often supported within the projects of tourism in Hradecko microregions. One-day trip visitors from the Hradec Králové region represent the main clients of the Hradecko tourist region. Only 60 % of the capacity of accommodation facilities are used by tourists per year. It appears from the thesis that it is necessary to provide efficient advertisement connected with Hradecko all over the Czech Republic and abroad and to attract tourists for longer stays. Some useful information is available on the website www.kralovehradecko-info.cz. The development of tourism infrastructure - the increase of the quality of accommodation and restaurant facilities, other suitable infrastructures...
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The Nuclear Power Plant – The Green Source of Energy
Hynčica, Martin ; Vágner, Jiří (referee) ; Vágner, Jiří (referee) ; Matal, Oldřich (advisor)
This diploma thesis deals with nuclear energetics and its impact to the environment. Present state of the energetics, mainly nuclear energetics, in the Czech Republic is discussed here. Also perspective of nuclear energetics is given. The thesis describes nuclear power plant waste handling and also spent nuclear fuel handling. Nuclear power plant is compared with other sources of electric energy, which are counted to the energetic mix. The author focuses on fossil fuels and also on the renewable energy sources. The amount of produced waste to the unit of produced energy, built up area, safety and economic indicators and other parameters are followed for each source of energy.
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Marketing strategy of Renault Česká republika a.s. in the department of spare parts
Kuča, Petr ; Halík, Jaroslav (advisor) ; Vágner, Jiří (referee)
Aim of this paper is to practically define and evaluate marketinf strategy of Renault in Czech republic in the departement of spare parts. The work is divided into 4 parts. First parts provides us with the theoretical basis. Next part presents the company of Renault itself. After that, the marketing strategy is described. The final parts summurizes the strategy and adds few sugestion to improve it. Most of the sources of the work are intern documents.
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The impact of transfer price of enterprise on the corporate tax
Vágner, Jiří ; Francírek, František (advisor) ; Khazarova, Sofya (referee)
This thesis is focused on the sale of the enterprise between related persons. The ambition was to find out, what the tax aspects of a particural transfer of an existing company are, especially with regard to the payment of personal and corporate income tax rate. Partial aim was to determine market value of the enterprise as per January 1st 2010 for the transfer price purposes and structuring of the whole transaction with emphasis on rational tax optimalization. At first there is a valuation report elaborated with regard to the market environment. The price is set based on the DCF entity method. Consequently I work with the enterprise value analysing tax impacts. The transaction structure is chosen as setting up of a new company for leveraged buyout (SPV, s.r.o.) and subsequent merger of this company with the target company as per January 1st 2010. It was found out that the impact of the transfer price on the income tax is at this transaction minimal. In the particural structured transaction there are four kinds of tax risks. First are the rules of thin capitalization which the buyer is able to fulfil by the increase of its own capital at SPV, s.r.o. The second one is the assesment of interests on the affinitive credits according to the arm's length principle. The third one is check of costs of the acquisition credit which should be tax deductible with regard to the company merger. The last risk is the proof of accomplishment of general rules of costs (interest) tax deduction, i.e. the costs must be spent on achievement, securing and maintenance of taxable incomes. At the close of the thesis I focus on the motives of the related parties of the transaction for setting the price of the company. I assume that both parties would have tendencies to decline the enterprise value mostly because of the possibility of compensation through the gratuitous acquisition of asset which in this case in the legal environment of the Czech Republic enjoys the tax-free status.
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Analýza nestandardních odpočtů a jejich využití zaměstnanci
Vágner, Jiří ; Klazar, Stanislav (advisor)
Práce se zabývá osobní důchodovou daní a spravedlností s ní související. Dále rozborem vývoje nestandardních odpočtů v čase s využitím některých dat z MFČR. Závěrečnou kapitolu tvoří analýza zaměstnanců anonymní firmy v souvislosti s nestandardními odpočty a příspěvky od zaměstnavatele. Analyzovány jsou úspory na dani jak z pohledu zaměstnavatele, tak z pohledu zaměstnanců. Následně jsou tyto úspory porovnávány s hrubou mzdou, věkem a pohlavím.
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