Made available in DSpace on 2010-04-20T20:14:48Z (GMT). No. of bitstreams: 1 61070100608.pdf: 49534302 bytes, checksum: 01cda1389bffe8ee8a3567fdfb89c7f3 (MD5) Previous issue date: 2009-08-21T00:00:00Z / The intention to use a service category and its model receiving relevant interest in academic as predictor of purchasing behavior, as well as alternative models of behavior which assume that individuals will recall from their previous experiences with service providers. For believing this premise, usually marketers focus their efforts and actions on the choice level of service provider, forgetting to pay attention to earlier stages and to purchase services antecedents, which has an important role on the intention to use a service category. Elements linked to service as quality and price are related to consumer perceptions about the category which summed to their previous experience, expectations of benefits and financial condition will change customer intention to behave in favor or against hiring a service provider. In order to understand this process, current dissertation empirically assesses two categories of personal services (beauty salon and sports advisory) highlighting the importance of antecedents to intention to use. The addition of variables such as prior perceived quality and word-of-mouth as predictors of intention were supported, suggesting changes in the current state of the theory of intention to use. / A intenção de uso categoria de serviços e seu modelo vêm recebendo relativo interesse no meio acadêmico tanto como preditora do comportamento de compra, quanto como alternativa aos modelos de comportamento, os quais presumem que o indivíduo se recorda de suas experiências prévias com prestadores de serviços. Por acreditarem nesta premissa, normalmente os profissionais de marketing focam suas ações e esforços no nível de escolha do prestador do serviço, não atentando para as fases anteriores e aos antecedentes da compra do serviço, os quais têm um papel importante sobre a intenção de uso da categoria de serviço. Elementos relacionados ao serviço como qualidade e preço estarão relacionadas às percepções do consumidor sobre a categoria e somadas à sua experiência prévia, expectativa de benefícios e condição financeira alterarão a intenção deste se comportar a favor ou contra a contratação do prestador de serviço. Com objetivo de entender tal dinâmica esta dissertação avalia empiricamente duas categorias de serviços pessoais (salão de beleza e assessoria esportiva) evidenciando a importância dos antecedentes à intenção de uso. A adição de variáveis como qualidade prévia percebida e comunicação boca-a-boca como preditoras da intenção foram suportadas, sugerindo mudanças no estado atual da teoria de intenção de uso.

This dissertation describes and analyzes the topic - agency employment in the Czech Republic. It explains scope of relations among subjects of agency employment. It describes the inclusion agency employment in the Czech law system and the most important changes related to recent amendments to the Employment Act and the Labour Code. Custom research is primarily focused on analysis of practical activities of selected employment agencies, agency employees and the users of staffing services.

The subject of the thesis was ``Market research and the prospectus of a particular company providing personal services{\crqq} applied to the Wedding Agency MERCI with its main product - the ``turnkey wedding{\crqq}. The thesis principally aimed to analyze current market conditions as well as to propose a specific business plan. Proposing a founding budget, creating a form to learn the needs and desires of clients and finding out the background details necessary for drawing up an income tax return was one of the sub-objectives. An electronic questionnaire enquiry indicated that an interest in services of a wedding agency remains and that the potential of possible customers is sufficient for founding another small company in this sphere of business. The investment intensity is acceptable for the company{\crq}s founder, as all the costs concerning the founding of the wedding agency come from own resources. Four budgets of financially different weddings were drawn up as background information for the theoretical calculation of the trading income and the subsequent drawing up an individual income tax return. Furthermore, current market conditions were analyzed, particularly those of the general and trade surroundings, giving a base to the proposal of a specific business plan, including the proposal of the business budget as well as to a fictitious income tax return for the first year of business activities. The objectives of the thesis were met.

The diploma thesis focuses on taxation of employment income of a resident of the Czech Republic who receives income from sources within the United States of America. It analyzes the relevant convention for the avoidance of double taxation and domestic as well as foreign tax legislation. Basing on the analysis, methodology for determination of tax liability of a defined taxpayer is suggested at simultaneous utilization of available means of tax optimization.