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Ferraty jako nástroj rozvoje cestovního ruchu ve státech V4
Melicharová, Eva
This bachelor thesis deals with via ferratas and considers them as a tool for tourism development in the Visegrad Four countries. The primary aim of the bachelor thesis is to compare the geographical conditions of each country and to compare them based on relevant analytical elements such as the effects of geographical conditions or the analysis of the availability of via ferratas in each country based on relevant information. The research shows that Poland has the least widespread via ferrata network, although it has the most suitable conditions for the development of this tourism product. The bachelor thesis also includes a summary of tourism in the time of the COVID-19 pandemic.
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Value added tax in health care
Melicharová, Eva ; Zídková, Hana (advisor) ; Kramata, Jakub (referee)
The aim of this diploma thesis is to practically analyse the application of a value added tax in healthcare services. The thesis focuses on a correct identification of the output tax in healthcare services. Since an accountant or a tax adviser can carry out this identification only in a cooperation with a doctor, the text is accompanied by summary tables for healthcare workers. The first chapter focuses on basic aspects of economy in a healthcare sector. The second chapter analyses related Czech and European legislations. The third chapter explains the correct identification of VAT in selected healthcare services. The last chapter analyses VAT in questionable healthcare services - medical reports based on german tax office interpretations.
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Physiography projects and experiments intended for senior elementary school
MELICHAROVÁ, Eva
The topic of my thesis are physiography projects and experiments intended for senior elementary school. In the concrete, the thesis is dealing with studies of appearance of various projects and experiments in area of physiography in literature intended for students of senior elementary school and their usage in geography education. The attention is paid also to publicetions of special and non-fiction geography literature, encyclopedia. The theoretical part of the thesis is dealing with anylysis of given literature in vwhich is by the way viewed the measure of representation of projects and experiments from physiography. The experience part of thesis is resulting from knowledges and information gained right in foregoing theoretical part. The main readout of the thesis is tutorial manual (project sheets), which chapters are devoted to studying physiography subjects.
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