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Mapování a modelová rekonstrukce historických technických staveb v příhraničním regionu
KRÁLOVÁ, Štěpánka
Thesis is concerned with historical technical structures in rural areas. The literary review part should introduce and summarize general information about technical structures in rural areas. This part contains several chapters which describe the types of technical structures, the development of their typical constructions and special elements, and factors that influenced their development and their breakdown by individual regions of Czech Republic. The practical part is focused on a specific area in the border region - the Kvilda municipality. This part describes the history of the municipality, the course of its settlement and its socioeconomic development. Furthermore, this part maps, identifies and categorizes all historical technical structures in the municipality, including comprehensive information on individual objects. The conclusion evaluates the relationship between the placement of technical structures and the development of the region.
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Comparison of the historical development of folk architecture in the Czech Republic and abroad
KRÁLOVÁ, Štěpánka
The goal of my bachelor's thesis is to formulate a comprehensive summary of data about development aspects of vernacular architecture of Czech lands The thesis is divided into several chapters, each of which is supposed to clearly describe the development of vernacular architecture. The thesis contains brief outline of clearlythe settlement of the Czech lands, description of architectural appearance of vernacular housing, analysis of individual constructional and material solutions of buildings, description of typical features of vernacular architecture, summary of factors that influenced the development of residential buildings in individual regions of the Czech lands, overview of house types characteristic for certain areas of our country and a specification of their appearance. This thesis also simultaneously compares and evaluates the differences and similarities between our vernacular architecture and that of Hungary as a selected foreign location.
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Advertisement through the scope of Czech tax law
Králová, Štěpánka ; Marková, Hana (advisor) ; Boháček, Martin (referee)
Various tax impacts of advertising are analysed in the thesis. Advertising is perceived as an instrument serving the purposes of searching customers and supporting sales, and it may subsist in many particular forms. The tax deductibility of adverisement costs for the determination of income tax base are analysed, and consequently the tax implications of various advertising forms are introduced from both of the income tax and VAT view. From the tax point of view, the differentiation between the advertising and entertainment is important. Cost-free provision of promotional items forms a special exception. Furthermore, the gifts are diversified from the sponzoring and also the tax impact on the side of the recipient is mentioned. A special attention is paid to tax impacts of advertising through the means of promotional samples and tasting, price reductions and fidelity schemes. Also the legislation limitation of the marketing competitions are analysed. The respective theme is also influenced by the EU-harmonisation of advertising and tax areas, from which the possible progress in this field may be deducted.
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