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Sustainable tourism development in the chosen destination - Protected Landscape Area Kokořínsko
Svobodová, Eliška ; Indrová, Jarmila (advisor) ; Petrů, Zdenka (referee)
This thesis is concerned with the sustainable tourism development in the Protected Landscape Area Kokořínsko. The aim is to evaluate current state of sustainable tourism in this area and outline the perspectives of its further development. The theoretical part is dedicated to the definition of the concept of sustainable development and its application to the tourism in protected areas. The beggining of the practical part describes the Protected Landscape Area Kokořínsko. The practical part is also concerned with the organization of tourism and an analysis of offer of environmentally friendly forms of tourism. The thesis is completed with an overall evaluation based on the SWOT analysis, chosen indicators of sustainable tourism development and a questionnaire survey among tourists, residents, entrepreneurs in the tourism industry and municipalities in the region of the Protected Landscape Area Kokořínsko.
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Early Baroque Altars in Prague
Kolář, Jan ; Zlatohlávek, Martin (advisor) ; Horyna, Mojmír (referee)
ENGLISH ANNOTATION This paper discusses Prague altars that were crafted in the early-baroque years between 1620 and 1680. It contains a brief outline of the historical period during which baroque style was making its entry in the Czech lands. For the restoration of the catholic religion by means of art were used as well. The baroque church combined all kinds of arts in its complexity. The main attention of its builders was paid to altar constructions, most often wooden ones. This paper then analyzes the history and typology of the altar and its components - the altar table, the retabulum (altar leg) and the tabernacle (sanctuary). The overall development of early-baroque altars dated from late-renaissaince mannerism to the beginning of top-baroque is discussed, together with the metamorphosis of the altars' architectural concepts, the artistic perfection of the altars and of their decorative elements. Both preserved and some non-preserved altar constructions located in Prague (in the area of Hradčany, Lesser Town, Old Town and New Town) are listed and described in this paper. Key words: Altars, Early-baroque, Prague, Early-baroque altars in Prague, 17th Century
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Banality of Evil and the Holocaust
Prášilová, Petra ; Soběhart, Radek (advisor) ; Stellner, František (referee)
The thesis "Banality of Evil and the Holocaust" deals with the phenomenon of banal evil in the context of the Nazi Holocaust. The first part of the paper refers to the theoretical aspects of this phenomenon; the second part applies this theory to the occurrence of the Holocaust offers concrete examples. The paper aims to offer answers to the following questions: "Does banal evil exist in our world today?", "Was the Holocaust a unique event?", "Who might tend to become a murderer?". The author concludes that banal evil exists at the present time and also states the conditions of its existence and prevention. Furthermore, the author substantiates the repeatability of holocaust and, as a consequence, its non-unique character. The author comes also to the conclusion, that anyone can become a murderer, even if he does not personally commit a killing. The contribution of the thesis is to set up an integral vision on the theory of banal evil, along with a supplementary analysis of the Holocaust from this theoretical perspective. The paper also intends to establish a new conception of the Holocaust, and its perpetrators as rationally acting individuals.
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Design of a GUI for Home Control for the Elderly
Válek, Lukáš ; Materna, Zdeněk (referee) ; Fučík, Jan (advisor)
This work focuses on the problems with the design of software for the elderly and ways to solve them. Furthermore, a design of a control interface for smart homes, which takes these problems into account, was done. The process of the design is described and reasons for the decision that are made are given. Following is a description of the implementation of the proposed interface and its testing on a targeted group of users. The work also outlines a possible extension of the interface for further use.
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Financial analysis and prognosis of future development of Froněk, spol. s r. o.
Nachtigal, Vlastimil ; Daněk, Stefan Svatopluk (advisor) ; Petriashvili, Aleksandre (referee)
The aim of this thesis is to perform a financial analysis of the company Froněk, spol. s r. o. and to formulate an outline of financial plan. The thesis is divided into two main parts. Individual methods and indicators of financial analysis and their interpretation are presented in the first methodical part. The second part is application when financial analysis itself was carried out using the defined methods. It includes comparison of the results, explanation and comparison with relevant competitors and the whole sector. Furthermore, the application part include financial plan for the year 2016. At the very and of the thesis, there is an evaluation of the overall financial situation of the company.
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Přímé zahraniční investice do těžebního průmyslu v Africe
Král, Jakub ; Štěrbová, Ludmila (advisor) ; Halík, Jaroslav (referee)
The goal of this diploma thesis is to analyse the trend of foreign direct investment into mining industry in Africa. In this thesis, I focus solemnly on the extraction of minerals, excluding the oil and gas industry. The analysis looks at the FDI from a historical perspective in the new millennium up to the current situation, which is characteristic for low commodity prices, which subsequently depress the activities of mining corporations. Furthermore, the important part of the thesis is also the projection of future development of FDI, the analysis of the correlation between commodity prices and FDI development and the research of African investment environment. A brief case study regarding the real-life foreign direct investment into copper mining projects in Democratic Republic of the Congo is carried out in the end of this thesis. In this case study I present details about this project, however, also the professional opinion of co-head of mining division at Trafigura, Emmanuel Henry, on the investment environment in Africa in regard to the mining industry and his feelings about the future development of the investment.
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Analysis of specific instruments applied in the financial management of TNC with a focus on transfer pricing
Baluchová, Daniela ; Taušer, Josef (advisor) ; Sato, Alexej (referee) ; Baláž, Peter (referee)
Transfer pricing plays a crucial role in the financial management of TNC as it significantly influences revenues and costs allocation among affiliates of TNC that are located in countries with different tax regimes, interest rates, political situation and economic environment. Recently, transfer pricing is scrutinized in respect of tax minimisation strategies adopted by TNC which raises various conflicts of interest with tax authorities in some countries of their presence. The main objective of the dissertation thesis is to provide a comprehensive empirical study on international transfer pricing in the Czech Republic from the perspectives of both taxpayer and the tax authority. With regard to the complexity of transfer pricing, manufacturing afiliates of TNC located in the Czech Republic were selected to be examined in more detail. The thesis is structured into five chapters. The first chapter defines theoretical framework based on which the analytical part of the thesis is elaborated. The strategies applied by TNC in setting transfer prices are strongly affected by the transfer pricing regulation and interpretative experience of the particular countries in which they operate. In this context, the Czech transfer pricing legislation as well as selected case law is analyzed in the second chapter. Given the complexity of the issue of transfer pricing, the third chapter deals with selected aspects that are considered critical when setting transfer prices. The fourth chapter presents key findings regarding transfer pricing strategies applied by TNC located in the Czech Republic to transfer pricing issues. The fifth chapter summarizes the approach of the Czech tax authorities to the transfer pricing audits and at the same time evaluates related risks borne for taxpayers in this respect. The thesis reveals that manufacturing afiliates of TNC located in the Czech Republic generally prefer non market (cost based) transfer pricing methods when setting transfer prices, whereby there are several factors influencing their decision making, out of which internal economic conditions and foreign exchange risk management are deemed the most important factors, while tax optimisation as well as restrictions on profit repatriation are considered relatively less important factors. The study further indicates certain inconsistency between declared functional and risk profiles and decision making competences. In this connection, it was found out that the Czech afiliates in which the foreign parent company is involved in transfer pricing set-up incur tax losses. In response to the increasing importance of transfer pricing and international initiative Action Plan BEPS (Base Erosion and Profit Shifting) it can be stated that the approach of the Czech tax authorities has become more intensified and sophisticated. The Czech tax authorities challenge declared and actual functional and risk profile of taxpayers as well as economic substance of realized intercompany transactions. Furthermore, number of transfer pricing audits has increased and become targeted on risky taxpayers such as companies granting investment incentives or incurring tax losses etc. As a result, additional tax assessment due to incorrect transfer pricing significantly increases over recent years.
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Universities and lifelong educations system in the Czech Republic
Faifr, Jindřich ; Beneš, Milan (referee) ; Mužík, Jaroslav (advisor)
Main objective of this thesis is to develop a schematic broader view which would be able to represent generic and therefore detailed structures of flight crew a personnel education and development which is pursued worldwide. This educational area is connected with commercial and non-commercial scope and it ranges from piloting specifically tiny training aircraft flying within the inter-city patterns and reaches to acpects of becoming an air traffic pilot of huge turbine airplanes within the flying on the international, continental and / or transcontinental basis. A flight training can have variety of attitudes. Meeting the target means to provide overall characteristics and complex analysis of flight personnel educational network including the scaled list of partial pilot license qualifications. · Setting up these goals may include following topics: · Lifelong education principles (however, "learning to fly" is definitely a lifelong learning process) · Outlining the commercial and non-commercial aviation environment · Schematic system of partial pilot license qualifications · University degree studies and flight training compatibility · Flight training alternatives, achievable goals and flight training schedule customization within
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Writer and journalist Edvard Valenta after 1945
Janeš, Petr ; Holý, Jiří (advisor) ; Janáček, Pavel (referee)
This thesis examines the role of Czech writer Edvard Valenta (1901-1978) in post-war Czechoslovakia journalism. The overview part of the paper tracks Valenta's texts published from 1945 to 1948 in Svobodné noviny and in magazine Dnešek. Attention is also devoted to Edvard Valenta's correspondence not only with many Czech writers, but also with his own family. Based on archival research and eyewitness accounts, this work tries to capture the life and the career of Czech journalist and writer Edvard Valenta, including his imprisonment after february 1948. The work focuses on the facts that were not known about Edvard Valenta yet, trying to organize them and to make them available for any further research or to organize them and to make them available for any further research or writing of Valenta's monography. Furthermore, the contemporary journalism situation is outlined as well as the political interventions into cultural issues. The selection part of the paper deals with the analysis of specific polemical texts among literary groups and authors with different political beliefs. The aim is to highlight the importance of Edvard Valenta in journalism field in the Third Republic and to highlight the inextricable connection of literature and journalism. Keywords: Czech literature of the second half of...
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Statistical analysis of tourism in South Moravia
Pochobradská, Hana ; Grosz, Jan (advisor) ; Macháček, Otakar (referee)
The aim of this thesis is to use mathematical and statistical methods to analyze data relating to visitors of the South Moravia region. Data was collected via survey, which could participate respondents living in the Czech Republic. The theoretical part presents the basic concepts related to the theme of the thesis, such as tourism, visitors, tourists, excursionist and more. The thesis also includes the categorization of tourism from various perspectives, examples of organizations involved in tourism and especially familiarization with specific tourism destinations in the region. The practical part consists of an analysis of data collected and processed by the author. Furthermore, this section presents the results of a survey carried out by the author, who focused on attendance of the South Moravia region, the attractiveness of the region, most visited sites and financial possibilities of visitors of the region.
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