|
Development of preference of tourism consumers on the example of a chosen travel agency
JANŠTOVÁ, Jana
This thesis focuses on the analysis of the behavior of tourism consumers and performed changes from year 1989. The first part of the thesis presents some important theoretical terms, the definition of tourism in general, the structure of tourism or for example the specification of entrepreneurs in tourism. The Czech legislation is also mentioned. A brief history of travel agencies or travel agency clubs is provided at the end of part one. The second part of the thesis deals first with a description of internal materials of the observed travel agency XY. In the next part there comes an evaluation of the questionnaire investigation that has been realized using quantitative methods of research. The performed research should bring answers mainly to questions regarding travelling customs of consumers of tourism and their changes since 1989.
|
|
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.
|
|
Accounting Frauds in Russia
Kontsova, Anna ; Purina, Marina (advisor) ; Hora, Michal (referee)
The subject of this thesis is the characteristics and detailed classification of accounting frauds in Russia. The whole work is based on current government regulations, expert articles and statistical data related to the issue of accounting frauds. This bachelor thesis is divided into two parts: theoretical and practical. Theoretical part focuses on characteristics of the system of accounting frauds in Russia from the perspective of government regulations, indicates historical assumptions and current tendencies and presents classification of accounting frauds based on several parameters. The practical part illustrates the issue with examples of accounting frauds in two different companies and assesses their impact on economic situation in each company.
|
|
Modern marketing communication tools and their use of a particular online store
Jochimová, Natálie ; Pešek, Ondřej (advisor) ; Kajfoszová, Dorota (referee)
This Master´s thesis entitled Modern marketing communication tools and their use of a particular online store dedicated to modern methods of promotion on the Internet market of fashion in the Czech Republic, namely the largest of these deals ZOOT.cz. The aim of the work is based on quantitative and qualitative research to evaluate the use of modern tools of marketing communication in the example mentioned internet business when compared with other entities. The theoretical part of this thesis provides a definition of Internet marketing and the entire online environment, as well as a description of various marketing tools along with outlining their modern forms. In the practical part is to analyse these tools with an online shop ZOOT.cz. The main sources of data are the results of a survey from ZOOT called Fashion Report, data from Sklik to new service Retargeting about the effectiveness of its use, as well as the conclusions of individual and group interviews with employees of ZOOT or internal documents online stores on the effectiveness of individual used instruments. The results of these studies show that if companies use modern marketing communication tools, they are still more emphasis on the rapid inclusion of innovations into business activities, providing superior customer service, but also a form of monitoring advertisements for competitors.
|
|
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.
|
|
Taxation of Employee benefits in the chosen EU countries
Nguyenová, Phuong ; Rytířová, Lucie (advisor) ; Finardi, Savina (referee)
This diploma thesis aims to compare taxation of employee benefits in particular EU countries and identify their impact on employees and also employers. The main goal is to summarize the procedures that need to be done when dealing with benefits as well as state several suggestions for prospective reader. The thesis is divided into four chapters. First chapter defines employee benefits. Second chapter analyses benefits from employee's and employer's point of view. Third chapter gives detailed overview of benefits' taxation in selected countries of European Union. These countries are the Czech Republic, Slovakia and Austria. Finally last chapter contains several practical examples which show how to proceed when determining the amount of tax, while simultaneously comparing the differences in taxation between countries.
|
|
Architectural database refactoring
Nguyen Trung, Hoa ; Palovská, Helena (advisor) ; Krch, David (referee)
This bachelor thesis deals with database architectural refactorings. Its purpose is to describe each and every architectural refactoring method in detail on theoretical level with following author's own examples. These examples contain schema update mechanics and an outline of application code update. First of all, there will be an explanation of what refactoring stands for and what are the main differences between database refactoring and code refactoring. Following is detailed description of each and every architectural refactoring method with its principle, benefits and potential tradeoffs. The next part consists of author's own examples where update mechanics from theory are applied. Final chapter evaluates achievement of objectives, contribution of thesis and proposals on how can this thesis be extended.
|
|
Spain as a tourist destination
Zbořilová, Kristýna ; Abrhám, Josef (advisor) ; Havlíčková, Blanka (referee)
This Bachelor's Thesis deals with tourism in Spain. The topic is quite broad so the main aim of the thesis is to evaluate tourism in two significantly different regions - Andalusia and Basque Country. The first chapter defines terms related to tourism that are essential to coherently understand this thesis. For example, this part defines the term tourism and its typology. The second chapter focuses on tourism in all of Spain. In particular, Spain is described in terms of history and how tourism is evaluated. In addition, Spain's most attractive places are presented. The second to last, and final chapter are similar in structure in order to perform a comparison of the chapters. The first part of both chapters describes the regions. Then, tourism is evaluated by using statistics from incoming tourists. Finally, SWOT analysis is used to comprehensively evaluate the previously mentioned information.
|
|
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.
|
|
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.
|
guest ::
