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Mergers of companies from accounting and tax view
Hlaváčová, Lucie ; Filipová, Vladimíra (advisor) ; Volc, Jan (referee)
Bachelor thesis Mergers of trade companies from accounting and tax perspective is divided into two parts: theoretical and practical one. Theoretical part include two chapters. The first chapter briefly describes legal regulations of mergers. The second chapter decribes their accountig and tax aspects. Practical part applies theoretical knowledge from previous chapters on the actual examples. The primary objective of this thesis introduces accounting and tax aspects of mergers and show them on the practical examples.
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Sustainable tourism development of Vysocina Region
Veselá, Markéta ; Macháček, Jaroslav (advisor) ; Vondráková, Zuzana (referee)
The diploma thesis deals with the topic of sustainable tourism development at the regional level. This phenomenon is elaborated on the example of Vysocina Region. To evaluate sustainability of its development, the potential of this touristic destination is researched regarding various areas, including key products. These are subjected to comparisons with recommendations of significant tourism organization for the purpose of assessing the sustainability of tourism. The diploma thesis also includes a comparison with other Czech regions experience as a touristic destination. Vysocina Region has favourable initial conditions for its sustainable development, especially regarding supply of key products, which include both environmentally friendly goods and cultural attractiveness contributing to the personal development of individuals and promoting intercultural tolerance. The main issue appears to be the spatial imbalance of its development in the region, caused mainly by the concentration of tourist activities to certain areas and low local initiative in the less attractive areas. The diploma thesis proposes a number of solutions, such as utilization of geocaching and products of gastroturism, supporting the foundation of local destination management organisations, promoting cycling tourism and the foundation of highly visited tourist destinations.
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Civil emergency planning in Czech republic and its developement and role within North Atlantic Treaty Organization
POPELÁŘ, Ondřej
The presented Thesis deals with Civil Emergency Planning (CEP) in the Czech Republic and its evolution and role within the Alliance. The theoretical section of the main body focuses on CEP at NATO and Czech national levels. In relation to NATO, this Thesis explains the concept of CEP, its origin and evolution within the Alliance. It describes the course of CEP development as NATO strategy concepts, priorities and CEP aims changed over the time due to changes in political situation. The important point to understand the whole issue is the depiction of tasks to be met by CEP within the Alliance, and the Ministerial Guidance being the primary CEP related document. Five basic tasks applicable from the very first edition of the Ministerial Guidance till now have been described in detail. An integral part of the NATO CEP is the visualisation of the organisational structure which is necessary for understanding the practical portion. The other section of the main body focuses on CEP as designed for the Czech Republic. At this level, the CEP is a methodological tool for management of incident and crisis planning guaranteeing their interaction and preventing duplicities with defence planning. It defines CEP´s areas of interest and it depicts legislative and institutional support. The practical portion is mainly focusing on meeting basic tasks by individual responsible entities working within four basic planning groups. To get the best possible view of tasks fulfilled based on the Ministerial Guidance, the following method has been chosen: main tasks defined by the Ministerial Guidance have been divided into three main parts in compliance with the task categories of the Ministerial Guidance. The tasks are coped with within the four planning groups. The planning groups are then assigned to ministries that are the responsible entities in terms of the Czech Republic. The result is a clear picture showing main tasks of public administration central bodies, and how these tasks are met within the Alliance plus their translation into the terms and conditions of the Czech Republic. The system also shows the history of each task depicting its conclusion or processing in which case it is transferred into the period of the next Ministerial, now Political, Guidance. The discussion analyses the issue of task fulfilment and importance of financial support to the CEP. The discussion concludes highlighting the necessity of interconnection between the national and NATO levels. This is ensured via permanent representatives in CEPC and representatives in individual planning groups. An example of some member nations shows, how the communication between CEP representatives works (or does not work) at various levels. The end of this Thesis evaluates legislative and institutional CEP interlinking of the Czech Republic and NATO. Unlike the institutional interlink, the legislative interlink is insufficient. The system of interlinking underlines the important role of the permanent representative in CEPC and representatives in planning groups. The main part of conclusion is dedicated to the facts resulting from outcomes and discussion giving clue whether the aims of this Thesis have been reached. The system, how the Czech CEP is working, has been found very efficient even in comparison with long-term members like Great Britain or France. Despite its clear quality and efficiency, it would be desirable to integrate the CEP into the legal system of the Czech Republic and thus to achieve its self-contained legal form. This change would not impact the work itself, but it could add to CEP´s political importance. At the end, a positive response is given to the research question evaluating whether the current status of CEP functioning in the Czech Republic is covering the needs of NATO.
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Creation of the Enterprise Architecture model according to the TOGAF framework
Čapek, Jan ; Doucek, Petr (advisor) ; Zeman, Petr (referee)
The present diploma thesis aims at introducing the Enterprise Architecture and creating an abstract model of a company. The primary focus is on application and process layers as defined in the architecture framework TOGAF. The thesis is divided into theoretical and practical part. The theoretical chapter starts with a business model analysis which means to describe mission vision and companys values as a part of the strategy framework. Furthermore the business processes are described in the latter part of this section. This chapter attempts to explain how to map a business process and to categorize it by nature and maturity level. Penultimate chapter introduces the Enterprise Architecture in general. This section includes arguments as to why the companies should be concerned with the Enterprise Architecture advantages of the Enterprise Architecture implementation into the companys documentation relationship of companys core business and IT and examples of the Enterprise Architecture frameworks. The last chapter deals with the TOGAF framework where Architecture Development Method is described. This means how Enterprise Architecture model is created and how to implement changes into the layers according to the TOGAF framework. Simultaneously the last section of this chapter describes the reference models which provide graphical overview of all abstractions layers. The practical part of the thesis elaborates on the theoretical part using the Architecture Development Method process in order to create the Enterprise Architecture model according to TOGAF framework. Same as the theoretical part it only focuses on the application and process layer. Firstly the business model is decomposed into vision mission and companys values to the companys strategy and business goals in order to grasp further understanding of business processes detailed description. Subsequently the abovementioned aspects are recomposed to create process map which provides the management overview. The application layer undergoes the same process; nonetheless the process map is replaced by information system description and reference model creation. Once the models are created the thesis compares them with the business and strategic goals. The benefit brought by this thesis is critical evaluation of current status to propose changes to achieve target architacture according business and strategic goals established by management.
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The civil elites at the local level
Koutná, Gabriela ; Müller, Karel (advisor) ; Fleissner, Kamil (referee)
The main objective of this thesis is the identification and understanding of the mechanisms of recruiting local political elites and their role in the process of democratization of local politics, and in the process of strengthening local civil society on concrete example selected municipality. The case study concerns with the municipality Semily, which was chosen to work as a community with exemplary transparent and open manner of governance. In 2006 there was a significant change in political representation when recruiting new political elites was a top down process led by a particular person according to predetermined priorities.
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Policy development and implementation: case study of social housing
Hradecká, Tereza ; Vymětal, Petr (advisor) ; Kučera, František (referee)
The diploma thesis focuses on the process of creation and implementation of public policy which is examined on the social housing policy. The aim of this thesis is to explore how is a certain policy prepared and put into use, considering the social housing policy as an example. Therefore, the key research question inquires how the process of creation and implementation of public policy looks like. The first chapter of the thesis deals with theoretical background of the public policy process, stressing the role of public policy documents. The second chapter describes the area of Czech social politics and policy as a cover for social housing policy development. The third chapter examines the history of Czech housing policies. The final chapter focuses on the development of social housing policy and examines its connections with certain public policy documents.
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Problematics of hotels promotion and analysis of specific hotel
Juríčková, Kristína ; Mikeš, Jiří (advisor) ; Jenčková, Jiřina (referee)
Diploma thesis deals with the problematics of promotion in the hotel industry. After defining theoretical knowledge, it is demonstrated on specific practical example, the internationally known hotel in Prague. The practical part includes an analysis of the actual promotion of the selected hotel, where the emphasis is put primarily on communication on social networks. Subsequently, this promotion is compared to competing hotel. At the end, on the basis of the conclusions, there are presented recommendations and proposals for the marketing campaign of the hotel.
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Marketing strategy of the company 3M in social media
Němec, Tomáš ; Halík, Jaroslav (advisor) ; Luňáčková, Michaela (referee)
Diploma thesis focus on social media as a phenomenon of modern times and their use in a marketing. I will introduce four most frequently used social media - Facebook, Instagram, Twitter and YouTube as well as an outline the possibility of their use in marketing. Marketing strategy in social media I decided to introduce through a concrete example - an international company 3M. This company I chose mainly because it operates in the market of industrial products, where online marketing is not as much used and also because it cooperates with University of Economics. After introducing the basic marketing theories and explanations of basic terms I will analyze an existing 3M marketing strategy in social media and on the basis of the analysis and obtained data I will suggest my own possible marketing strategy for the company 3M, which connects all the aforementioned social media.
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Using of the Care benefit by Users of Social services
ŠINÁKLOVÁ, Marie
The bachelor thesis deals with the widespread social benefit, the attendance allowance and problems associated with it, which implies the main objective of this work, to find out how or what for this allowance is used. This thesis consists of a theoretical and a practical part. In the theoretical part I focused mainly on the purpose, the principles and basic functions of the allowance. I have also described who is and who is not entitled to the allowance, and when such entitlement may extinguish. In this part, I also focused on what the allowance is intended for and what it has to be properly utilized for. Furthermore, I mentioned in my thesis the inspection in accordance with the Social Services Act and the means of protection applied by the state in order to prevent the abuse of the allowance. In the theoretical part, I also mentioned the history of this allowance when it still was an allowance for attending a close person. Due to the fact that the attendance allowance is intended for people who are disadvantaged in some way, I also put a chapter on disability into the theoretical part, where I gave a definition of disability, its types and forms or for example specific needs that result from such disability. In the second, practical part, the qualitative research method was applied. Data collection was conducted by questioning using the technique of a semi-controlled interview. Interviews were conducted with six communication partners that I have selected using the "snowball" method, so called accretion. The aim of this thesis was mainly to determine how or what for the attendance allowance is used by ist beneficiaries. Whether the amount of the attendance allowance is sufficient for its users to cover the costs of providing the social service. Whether users because of the low value of the attendance will be required to limit their individual needs and interests in some way. Whether users have identified some changes after the amendment of the Social Services Act. For the above objectives I tried to get the answers needed to solve the respective issue.
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