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The appraisal of development of tax proportion of budgetary incomes of municipalities and regions in the Czech Republic
Poláková, Tereza ; Peková, Jitka (advisor) ; Krbová, Jana (referee)
The aim of this diploma thesis is a detailed analysis of tax incomes of municipalities and regions with focus on four particular municipalities and one region in a practical part. From the year 2001 to 2015 the share of tax incomes and their development are evaluated as a part of total incomes. The theme is highly topical due to ongoing discussions among lawmakers on the subject of budgetary allocation of taxes. The law determining the budgetary allocation of taxes is modified frequently, that is why knowing the impact of changes on particular municipalities or regions is helpful. This knowledge can be useful base for planning new adjustments of budgetary allocation of taxes. In the theoretical part there are mentioned expert opinions on financial management of municipalities and regions that arise from their functions and positions. The emphasis is put on incomes of municipalities and regions, especially on tax incomes. Particular changes from 2001 to 2015 in law regulating budgetary allocation of taxes are described here with their impacts on municipalities and regions. Incomes and management of selected municipalities representing various size categories and Liberec region are analysed in the practical part. Financial self-sufficiency is evaluated here. In general municipalities are more financial self-sufficient than regions. This thesis is further dealing with individual tax incomes and impacts of changes in budgetary allocation of taxes on their size. Making models of theoretical incomes is used to simulate effects of diverse law adjustments. Results of the analysis show that tax incomes of municipalities and regions are generally increasing. During the observed period there was tendency to lower the growth of tax incomes of large cities, to increase the growth of tax incomes of small municipalities and to straighten the level of tax incomes of medium municipalities thanks to changes in budgetary allocation of taxes. Tax incomes of regions were increased thanks to changes in budgetary allocation of taxes despite of partial decrease in particular segments of tax incomes after 2012.
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Specifics of Development of Municipalities in Protected Landscape Area Shown on Example of Protected Landscape Area of Jizera Mountains
Poláková, Tereza ; Michlová, Radka (advisor) ; Vochozková, Jacqueline (referee)
This bachelor thesis studies a specific situation in municipalities, which lie in The Protected Landscape Area of Jizera Mountains. An answer to the question "Are municipalities influenced by an existence of The Protected Landscape Area in their area?" was searched. In case that they are influenced, is the effect negative or positive? The socio economic analysis and the SWOT analysis are used in this bachelor thesis. There are evaluated data that were gained from questionnaire survey, which was carried out between representatives of the municipalities. The result of the thesis is, that The Protected Landscape Area has an effect on a development of municipalities. This effect is not the only one in researched municipalities. The localization of municipalities in relation to agglomeration of Liberec and Jablonec nad Nisou and an accessibility of these cities have a principal influence too. The other development factors determine, whether the effect of The Protected Landscape Area on municipalities is negative or positive.
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Merchandising in chosen company
Poláková, Tereza ; Turnerová, Lenka (advisor) ; Khelerová, Vladimíra (referee)
Concerning the first part of the thesis, we deal with the theoretical aspect of merchandising. In the second - practical - part of the thesis, the theoretic knowledge are applied in the Jednota Uherský Ostroh's stores. There are information about Jednota Uherský Ostroh, concerning development of the company, the current economic situation and the rules of merchandising, too. 3 different types of stores are reviewed according to these rules.
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Demand analysis of senior segment in tourism
Poláková, Tereza ; Petrů, Zdenka (advisor) ; Pronkova, Denisa (referee)
The main theme of the diploma thesis is the senior's demand after the tourist services. The diploma thesis defines the main characteristics of the senior segment, its individual attributes and travel behaviour. It also presents the actual offer in tourism for this segment and its possible progress. The diploma thesis is divided into six chapters.
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Potenciál sportovní turistiky v oblasti Jizerských hor
Poláková, Tereza ; Petrů, Zdenka (advisor) ; Indrová, Jarmila (referee)
Práce se zaměřuje na Jizerské hory jako destinaci sportovně orientovaného cestovního ruchu a její nabídku. Na základě SWOT analýzy a sesbíraných informací zhodnocuje potenciál sportovní turistiky v Jizerských horách. Zabývá se statistickými údaji, spokojeností návštěvníků, hodnocením kvality služeb a možnostmi rozvoje sportovně orientovaného cestovního ruchu v oblasti.
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