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Insurance of tour operators
Sobotová, Kateřina ; Ducháčková, Eva (advisor) ; Oborilová, Mária (referee)
This bachelor thesis deals with insurance of tour operators. At the beginning are characterized differences between tour operators and travel agents that have to be distinguished for this insurance product. The second chapter focuses on development of tour operators insurance in the Czech Republic. There is described the legislative process of the law 159/1999 Sb and its amendment about some conditions of entrepreneurship in the field of tourism. There are also specified conditions for gaining and sustaining guarantee insurance in case of tour operator bankruptcy. A part of the chapter is devoted to the bank guarantee and the state supervision. The next chapter provides an overview of insurance companies that offer this type of insurance. Last two chapters are more practical. One of them analyses the amendment of the law 159/1999 Sb. issued on 1 January 2016. There are summarized reasons of this amendment and comparison of the law before and after the amendment. The other practical chapter describes the reasons of bankruptcy of tour operator called Marine Tour and the procedure in case of tour operator bankruptcy. The conclusion summarizes recommendations for a selection of a suitable tour operator.
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The formative benefits of theatre-music projets for actors and audiences
Swoboda, Jaroslava ; Valenta, Josef (advisor) ; Kasíková, Hana (referee)
This thesis is a theoretical-empirical study divided into nine chapters. After the introduction, the second chapter focuses on the theoretical basis, defines the terms applied theatre (drama) and social theatre, which relates to the empirical part, and presents them in a broader context. The third chapter then provides an overview of projects implemented in the Czech Republic. The fourth chapter defines the immigrant experience and the psychosocial events connected with immigration. The fifth chapter provides a brief overview of the practical use of applied drama in the Czech conditions, in the Archa Theatre. The sixth chapter contains qualitative research on the theme of formative influences of theatre-music projects at the Archa Theatre and on several immigrants who participate in them. The seventh chapter is an empirical survey that profiles the audiences of these performances and describes their motivation for attending theatre projects with social outreach. The final, eighth chapter, provides a concluding overview of the whole work. The ninth chapter contains a bibliography and list of sources. KEY WORDS Applied drama, applied theatre, formative influences, immigration, immigrant, social theatre.
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The Wedding of Archduke Franz Ferdinand of Austria-Este with Countess Chotek
Fleissigová, Lucie ; Dvořáková, Michaela (referee) ; Županič, Jan (advisor)
The topic of my bachelor's thesis is the wedding of Archduke Franz Ferdinand of Austria with countess Sophie Chotek and the circumstances that have influenced the wedding. Particularly, the Czech press' attitude towards the wedding is analyzed. The first two introductory chapters are dealing with the lives of Franz Ferdinand and Sophie before they have met; the reformative plans of the Archduke and also their home-to-be Konopiště. The main focus of my thesis lies in the third and the fourth chapters. The third chapter is depicting their relationship from the day they have met, their subséquent struggle for the opportunity of marriage, their happy marriage that ended up by the joint death in the year 1914 in Sarajevo. The last chapter is dedicated to the Czech press' reaction to the relationship of the newly weds and Frantisek's renouncement oath, in which he gave up ail succession for his wife and possible offspring which were, in context of their marriage, mentioned the most frequently. At the same time we are following the effort of the press to inform in detail about the wedding ceremony itself.
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Zmena daňových mixov v OECD krajinách vplyvom meniacich sa podmienok globalizujúceho sa sveta.
Foltysová, Michaela ; Slavíková, Květa (advisor) ; Lojdová, Alena (referee) ; Vybíhal, Václav (referee)
Cieľom predkladanej práce je identifikovať spoločné znaky meniacich sa daňových mixov v krajinách OECD, hlavné faktory zmien a možné tendencie vývoja v budúcnosti. V metodologickej časti je cieľom nájdenie a overenie metód na skúmanie spoločných prejavov v daňových štruktúrach zahrňujúc časový a priestorový rozmer. Objektom výskumu sú daňové mixy (s dôrazom na dane s mobilnými daňovými základmi) 21 OECD krajín, pre ktoré boli dostupné dáta vo všetkých sledovaných obdobiach od 1965 ? 2003. Predmetom skúmania sú faktory determinujúce daňové štruktúry v podmienkach globalizujúceho sveta. Pre naplnenie stanoveného cieľa práce sú použité vedecké metódy komparácie a syntézy na základe poznatkov vedeckých prác z tejto oblasti. Snahou je zovšeobecniť prebiehajúce zmeny v daňových štruktúrach v poslednom období pomocou presne definovaných faktorov. Zachytené všeobecne trendy sformulované do podoby hypotéz sú ďalej predmetom štatistických analýz, ktoré ich majú potvrdiť alebo vyvrátiť. Štatistické postupy zhlukovej a diskriminačnej analýzy prinášajú výsledky, ktoré postupné približovanie sa daňových mixov krajín OECD pod vplyvom globalizácie, potvrdzujú. Výsledky a použité metódy v takto vymedzenej oblasti predstavujú nový uhoľ pohľadu, pretože vnímajú daňové mixy komplexne zasadené do historických súvislostí a pod vplyvom momentálne prebiehajúcich zmien kvantifikovaných najmä v podobe globalizácie. Práca je rozdelená do piatich kapitol. Prvá kapitola predstavuje prierez daňovou teóriou so zameraným sa na definovanie faktorov ovplyvňujúcich daňové štruktúry, pričom dôraz je kladený najmä na faktory globalizácie. Súčasné politiky krajín ovplyvnené prebiehajúcimi daňovými reformami v kontexte procesov daňovej konkurencie a harmonizácie sú obsahom druhej kapitoly. Vývoj daňového bremena, daňových mixov v krajinách OECD v sledovanom časovom období so snahou o zovšeobecnenie trendov v tejto oblasti je predmetom tretej kapitoly. Štvrtá kapitola obsahuje výsledky vlastnej zhlukovej a diskriminačnej analýzy, ktoré slúžia k verifikácii stanovených hypotéz práce. Záverečné zhodnotenie vzniknutých zhlukov krajín a príčin ich formovania pri zohľadnení faktorov globalizácie sú obsiahnuté v poslednej piatej kapitole.
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Tax optimization on a model American company through the jurisdiction of the Netherlands since 2006 to 2016
Choutková, Aneta ; Vostrovská, Zdenka (advisor) ; Hájek, Jan (referee)
International tax planning is a phenomenon of recent years. One of the ways suitable for a tax optimization is the use of the area bearing the sign tax haven, which is also the subject of this thesis. The possibility of optimizing is demonstrated on a specific model example of American company optimizing through the jurisdiction of the Netherlands, which is often used for this purpose. Optimization areas included in this thesis are dividends, interest and royalties. Then based on the creation of optimization structures is shown how a company can achieve tax savings and increase net profit. Work is divided into six chapters. The first chapter builds a theoretical framework. The second chapter deals with international investment flows and the special position of the Netherlands in this area. The third chapter examines the main aspects that make tax havens attractive. The fourth chapter describes the economic, business and tax environment in the Netherlands. The fifth chapter is created by the analysis of optimization for a specific model example. The final chapter discusses current initiatives of the OECD, EU and US in the fight against tax havens.
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The shift in media consumption among generations Y and Z
Kotálová, Eliška ; Postler, Milan (advisor) ; Průša, Přemysl (referee)
This master thesis deals with the shift in media consumption among generations Y and Z. It is based on both similarity and small differences in media consumption among these generations as a current issue. The aim of this thesis is to focus on both similarity and small differences, to analyse them using the available data and to bring new information obtained by performing an own survey. This new information also can be a help to all stakeholders including employers, marketers etc. This thesis is divided into two parts. The theoretical part includes three chapters, the practical part includes two chapters. The first chapter presents media theoretically, the second chapter explains how each generation was formed a the third chapter presents a principle of making a questionnaire. The fourth chapter shows some interesting information about media consumption among generations Y and Z and these are verified in the questionnaire in the last chapter.
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Costs and benefits of the privatization process in a period of transition economy in the Czech Republic since 1990
Štícha, Jan ; Ševčík, Miroslav (advisor) ; Vebrová, Ludmila (referee)
The Czech Republic went through transformation of economy in the 90s. The key part of this proces was privatisation. It became the most important political economy proces in the history of the Czech Republic. The privatisation proces especially the nonstandard voucher privatisation is still important topic of public, politics and economic discussion. Purpose of this thesis is to evaulate the privatisation proces in the terms of its revenues and costs. The first chapter is focused on the economic history of privatisation ideas and its use in political practice. The main part is devoted to the analysis of the privatization process in the Czech Republic. Evaluated are the various methods of privatisation and the process as a whole. The final two chapters are focused on the comparison of the Czech privatization processes with the same processes in Hungary and Poland. Evaluated is the speed of the privatization process, the fiscal impacts and impact on the development of selected macroeconomic indicators. The working hypothesis was confirmed: The proceeds of the privatization process exceeded its costs.
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Building credit scoring models using selected statistical methods in R
Jánoš, Andrej ; Bašta, Milan (advisor) ; Pecáková, Iva (referee)
Credit scoring is important and rapidly developing discipline. The aim of this thesis is to describe basic methods used for building and interpretation of the credit scoring models with an example of application of these methods for designing such models using statistical software R. This thesis is organized into five chapters. In chapter one, the term of credit scoring is explained with main examples of its application and motivation for studying this topic. In the next chapters, three in financial practice most often used methods for building credit scoring models are introduced. In chapter two, the most developed one, logistic regression is discussed. The main emphasis is put on the logistic regression model, which is characterized from a mathematical point of view and also various ways to assess the quality of the model are presented. The other two methods presented in this thesis are decision trees and Random forests, these methods are covered by chapters three and four. An important part of this thesis is a detailed application of the described models to a specific data set Default using the R program. The final fifth chapter is a practical demonstration of building credit scoring models, their diagnostics and subsequent evaluation of their applicability in practice using R. The appendices include used R code and also functions developed for testing of the final model and code used through the thesis. The key aspect of the work is to provide enough theoretical knowledge and practical skills for a reader to fully understand the mentioned models and to be able to apply them in practice.
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Management of architecture competitions in Austria and the Czech Republic with regard to the importance of buildings' sustainability criteria
Doušová, Aleška ; Tyslová, Irena (advisor) ; Prokůpek, Marek (referee)
This thesis analyses issues with the management of architectural competitions in the Czech Republic and Austria. The first part focuses on the contest participants and methods for public procurement in architecture in the Czech Republic, and analyses the critical parts of the competition. This is followed by a chapter dedicated to Austrias legal code on architectural competitions. The theoretical part concludes with a description of the current situation with regard to the sustainability of buildings and to their management in architectural competitions in the Czech Republic and Austria. The final chapters compare the process of building retirement homes in Austria and the Czech Republic. The projects compare the announcement of the architectural competition, the management of the competition and the overall process. Both projects are compared for the implementation of sustainability requirements. The aim of my paper is to present and compare architectural competitions in the Czech Republic and Austria, with an analysis of how much the sustainability of buildings is taken into account within the competition rules. This thesis was completed using an analysis of available materials, a description of the situation and a comparative study.
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The male and female identity in contemporary society with focus on advertising
Molnárová, Katarína ; Hubinková, Zuzana (advisor) ; Kašparová, Eva (referee)
This thesis deals with male and female identity in contemporary society, with narrower focus on its presentation in television commercials. The aim of the work is the realization of content analysis, aiming at depicting the characters of men and women in television commercials. Theoretical part of the thesis consists of four chapters. The first chapter describes the general theoretical basis of this thesis. The second and third chapter deals with the specifics of male and female identity. The fourth chapter describes the research method of content analysis and presents the objectives and research hypotheses. The analytical part of the work examines the representation of men and women in television commercials at two levels - at the level of main characters, and at the level of commercials. The final part of the analytical part interprets the research results of analysis.
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