This thesis deals with special cases in accounting and taxes in the travel agency. In the first part of this thesis the term tourism is particularly defined. There is also depicted legal regulation of tourism in the Czech Republic. The second, practical part attends to peculiar accounting transactions in the travel agency and it is also focused on the tax questions.

Thesis on "Insurance in tourism" deals on insurance products offered in the field of tourism. It focuses on the characteristics and importance of travel insurance, which are supplemented by analysis of products offered through multipledistribution channels. The purpose of this analysis is to determine the best insurance product according to the price affordability and complexity of insurance protection. In connection with insurance against failure of travel agencies dealing with the consequences of uninsured activities of travel agencies. Here suggests some measures and procedures involved institutions to eliminate this risk-taking business. Another part is devoted to the issue of fly-ticket insurance and related possibility of introducing compulsory insurance of airlines. Finally, provides information about the behavior of people inquiring insurance by the questionnaire.

The applied tourism research community is characterized by a large and growing group of research producers and users; communications and networking amongst its members can build the capacity of the community and create knowledge networks along its social, cultural, and organizational boundaries. The purpose of this thesis research is to examine the role of tourism research associations in the social structuring of a cohesive applied research community and, consequently, in the fostering of its growth. Following an embedded single case design, the study uses the Travel and Tourism Research Association (TTRA hereafter) as an example of an applied tourism research community. The research examines members’ perceptions of the association in the capacity-building of the membership community through research communications and professional networks. Based on documentary sources, an instrument was developed for primary data collection through an online census of TTRA members. Data collection was completed in the Spring of 2007, with a response rate of 28.7%. Data analysis is guided by hypothesis, with results of the case study described and discussed in the contexts of research communications, knowledge networks, scientific community, and research association planning and management. First, with respect to research communication, a number of social demographic factors are found to have exerted an impact on media use frequencies and decisions, and perceptions of research communication in the membership community. Notably, these include members’ occupations, career stages, membership categories, and research-oriented training. The chapter structure of TTRA does not affect members’ behaviour in research communication. However, the study confirms a distinction between academics and practitioners and lends support to discussions on the two-community theory concerning cultural and functional differences in producing and consuming research. The study also finds that TTRA-endorsed media are of limited use in the membership community for professional communication. In addition, association members form distinct clusters by the frequency and variety of information sources they have consulted for research communication. Second, in terms of networks or networking amongst TTRA members, types and extent of member interactions are influenced by members’ occupations, in particular whether the member is an academic or practitioner. Professional networks are formed on the basis of research interests and expertise; so are the perceptions of research networks and the perceived role of TTRA in professional networking affected by gender, career stage, membership positions, and disciplinary and research-oriented preparations. The study finds that the strengths of ties amongst members are both causes and consequences of the size of a community or network. TTRA is generally perceived as becoming too academic and, in light of this, the association is seen as an important facilitator of scholarly networks. Nonetheless, the association community is characterized by pro-academic and pro-practitioner clusters in terms of membership perceptions of research networks and their attitudes towards networking. In addition, while chapter affiliations do not have an impact on network perceptions and behaviour, results from this study point to the facilitator role of association conferences for research communication, professional networking and association capacity-building. Third, the facilitator role of the association for community capacity-building is widely acknowledged by its members. Respondents see professional networking and association conference venue as particularly important factors in attracting attendance from the membership community. The study confirms the essential role of conferences in building a sense of community for a research association. There is a considerable degree of consensus amongst members on their perceptions of TTRA as a community. Homogeneous clusters are formed by membership perceptions of a community and their willingness or engagement in community service provisions. Conceptually, the clusters developed around (or for) research communication, networking and association capacity-building are highly consistent in terms of pattern matching in case study analysis. The research has also discussed theoretical and practical implications, some of which are expressed as recommendations for association planning and management. The study concludes with reflections on limitations and prospects for future inquiries.

The applied tourism research community is characterized by a large and growing group of research producers and users; communications and networking amongst its members can build the capacity of the community and create knowledge networks along its social, cultural, and organizational boundaries. The purpose of this thesis research is to examine the role of tourism research associations in the social structuring of a cohesive applied research community and, consequently, in the fostering of its growth. Following an embedded single case design, the study uses the Travel and Tourism Research Association (TTRA hereafter) as an example of an applied tourism research community. The research examines members’ perceptions of the association in the capacity-building of the membership community through research communications and professional networks. Based on documentary sources, an instrument was developed for primary data collection through an online census of TTRA members. Data collection was completed in the Spring of 2007, with a response rate of 28.7%. Data analysis is guided by hypothesis, with results of the case study described and discussed in the contexts of research communications, knowledge networks, scientific community, and research association planning and management. First, with respect to research communication, a number of social demographic factors are found to have exerted an impact on media use frequencies and decisions, and perceptions of research communication in the membership community. Notably, these include members’ occupations, career stages, membership categories, and research-oriented training. The chapter structure of TTRA does not affect members’ behaviour in research communication. However, the study confirms a distinction between academics and practitioners and lends support to discussions on the two-community theory concerning cultural and functional differences in producing and consuming research. The study also finds that TTRA-endorsed media are of limited use in the membership community for professional communication. In addition, association members form distinct clusters by the frequency and variety of information sources they have consulted for research communication. Second, in terms of networks or networking amongst TTRA members, types and extent of member interactions are influenced by members’ occupations, in particular whether the member is an academic or practitioner. Professional networks are formed on the basis of research interests and expertise; so are the perceptions of research networks and the perceived role of TTRA in professional networking affected by gender, career stage, membership positions, and disciplinary and research-oriented preparations. The study finds that the strengths of ties amongst members are both causes and consequences of the size of a community or network. TTRA is generally perceived as becoming too academic and, in light of this, the association is seen as an important facilitator of scholarly networks. Nonetheless, the association community is characterized by pro-academic and pro-practitioner clusters in terms of membership perceptions of research networks and their attitudes towards networking. In addition, while chapter affiliations do not have an impact on network perceptions and behaviour, results from this study point to the facilitator role of association conferences for research communication, professional networking and association capacity-building. Third, the facilitator role of the association for community capacity-building is widely acknowledged by its members. Respondents see professional networking and association conference venue as particularly important factors in attracting attendance from the membership community. The study confirms the essential role of conferences in building a sense of community for a research association. There is a considerable degree of consensus amongst members on their perceptions of TTRA as a community. Homogeneous clusters are formed by membership perceptions of a community and their willingness or engagement in community service provisions. Conceptually, the clusters developed around (or for) research communication, networking and association capacity-building are highly consistent in terms of pattern matching in case study analysis. The research has also discussed theoretical and practical implications, some of which are expressed as recommendations for association planning and management. The study concludes with reflections on limitations and prospects for future inquiries.

Submitted by Mariana Brandão (marianabrandao@globo.com) on 2017-12-04T15:25:07Z No. of bitstreams: 1 2017.Mariana Brandao Cavalheiro_Tese.pdf: 79871762 bytes, checksum: a853438e2692cc3ee64c7fb1f7686206 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2017-12-04T15:57:53Z (GMT) No. of bitstreams: 1 2017.Mariana Brandao Cavalheiro_Tese.pdf: 79871762 bytes, checksum: a853438e2692cc3ee64c7fb1f7686206 (MD5) / Made available in DSpace on 2017-12-08T18:41:23Z (GMT). No. of bitstreams: 1 2017.Mariana Brandao Cavalheiro_Tese.pdf: 79871762 bytes, checksum: a853438e2692cc3ee64c7fb1f7686206 (MD5) Previous issue date: 2017-10-18 / O rápido aumento da população urbana apresenta novos desafios para a administração de cidades em todo o mundo. No entanto, com a adoção generalizada de tecnologias de informação e comunicação (TIC), um número crescente de iniciativas estão sendo implementadas para aliviar essa tensão ao tentar transformar os centros urbanos em cidades inteligentes. Paralelamente ao conceito de cidades inteligentes, uma variação específica deste conceito emergiu no setor de turismo, cunhado na ideia de destinos turísticos inteligentes (DTI). Com base na experiência de Armação dos Búzios (RJ, Brasil), esta pesquisa explora algumas questões cruciais ao processo de transformação de um destino turístico em inteligente. De fato, os principais destinos turísticos estão implementando cada vez mais as TIC para enriquecer as experiências dos turistas e, como resultado, melhorar a competitividade do destino. Apesar do crescente número de iniciativas de DTI em diferentes países, a literatura existente permanece incipiente sobre esse fenômeno crescente. Assim, o primeiro artigo desta tese propõe um modelo teórico – o Smart Destinantion Development Model - visando indicar um caminho estratégico que um destino turístico deveria seguir para se tornar inteligente. Ao discutir a ideia de DTI, argumentamos que, além de aumentar a competitividade do destino, um projeto de DTI deve basear-se em um paradigma sustentável para criar valor público para a comunidade local. O segundo trabalho, desenvolvido sob a perspectiva da teoria Ator-Rede, está focado em investigar o processo de implementação do projeto de cidade inteligente de Armação dos Búzios, denominado Cidade Inteligente Búzios (CIB). Além disso, essa pesquisa também tentou entender o papel do contexto na implementação de um projeto de cidade inteligente. Nossas descobertas revelam que o projeto da cidade inteligente estudado foi principalmente motivado pela regulação pública e decisões, que caracterizamos como de cima para baixo, praticadas através das interações de seus participantes Após reconhecer o papel dos atores envolvidos no projeto CIB, bem como suas motivações, o terceiro artigo analisou o mesmo projeto usando o modelo SDDM. Desta forma, o artigo III visa investigar se, no processo de implementação do projeto da cidade inteligente, Armação dos Búzios também buscou se tornar um DTI. Nossos resultados mostraram que, apesar das oportunidades que surgiram com a infraestrutura tecnológica trazida pelo projeto da cidade inteligente, o setor de turismo de Armação dos Búzios não conseguiu se tornar mais eficiente. Assim, o último artigo provou que as TIC não irão atuar por si só para melhorar a experiência dos turistas. Na verdade, há uma cadeia de valor turístico muito complexa que precisa ser organizada e envolvida com uma visão estratégica comum, antes que a tecnologia se torne útil para aumentar a competitividade do destino turístico. / The rapid increase in urban population poses significant challenges to the administration of cities throughout the world. However, with the widespread adoption of information and communication technologies (ICT), a growing number of initiatives are being implemented to alleviate such strain by attempting to transform urban centers into Smart Cities. Parallel to the concept of Smart City, a specific variation of this concept is emerging in the Tourism sector, which regards the idea of Smart Tourism Destinations (STD). Drawing upon Armação dos Búzios (RJ, Brazil) experience, this research explores some key issues to be addressed in the process of transforming a tourism destination into a smart one. In fact, mainstream tourism destinations are increasingly implementing ICTs to enrich tourists' experiences and, as a result, improve the competitiveness of the tourism destination. Despite the growing number of STD initiatives in different countries, the extant literature remains silent on this growing phenomenon. As such, the first article of this thesis proposes a theoretical model – The Smart Destination Development Model – aimed at indicating a strategic path that a tourism destination should follow to become a smart one. By discussing the idea of STD, we argue that besides enhancing the destination competitiveness, an STD project should be grounded on a sustainable paradigm in order to create public value for the hosting community. The second paper, developed under the Actor-Network theory perspective, is focused on investigating the implementation process of the smart city project that took place in Armação dos Búzios, named Cidade Inteligente Búzios (CIB). Additionally, this research also attempted to understand the role of context in the implementation of a smart city project. Our findings reveal that the smart city project studied was primarily motivated by public regulation and mainstream decisions we characterized as top-down decisions implemented through interactions of project participants. After acknowledging the role of actors involved the CIB project, as well as their motivations, the third article has studied the same project using the SDDM. In this way, article III aims at investigating if in the process of implementing the smart city project, Armação dos Búzios also sought to become a STD. Our results have shown that, despite the opportunities that emerged with the technological infrastructure brought by the smart city project, the tourism sector of Armação dos Búzios was not able to become more efficient. Thus, the last paper has proven that ICT will not act by itself in improving the tourists’ experience. In fact, there is a very complex touristic value chain that needs to be organized, and be engaged with a common strategic vision, before technology becomes useful to increase the tourism destination competitiveness.

The diploma thesis underlines the necessity of the continual analysis of customers' satisfaction in the sphere of tourism services. The definition of the tourism services, the focus on the customer and the measurement method of his satisfaction are explained in the theoretical part of the diploma thesis. In the practical part, the satisfaction of the customers of the concrete travel agency is analyzed by the questionnaire.

This work focuses on a proposed marketing plan for a travel agency AVANTI-TOUR. The diploma thesis is divided into three main parts. The first, theoretical, part describes the basic terms of the marketing area. The second, analytical, part characterizes the travel agency and its current marketing and communication mix. This section also contains an analysis of general and business environment, marketing research and SWOT analysis. Based on the results of the analytical part, the third part presents proposals for the improvement in promotion and overall situation of the agency on the market.

The thesis is focused on the use of grant titles program of the European Territorial Cooperation Austria - Czech Republic, namely at the level of the two projects, which were realized in the South region, in cooperation with Austrian partners in the promotion of tourism, culture and leisure economy. The introductory part deals with the issues project management, principles of project preparation, structural funds, but especially the Operational Programme European Territorial Cooperation - Cross-border cooperation in 2007 - 2013. The conclusion of the theoretical part is complemented by the INTERREG program VA-Austria - Czech Republic. In the practical part will analyze the data of two projects implemented by selected criteria. Analysis of data will be performed considering to the scope of the data obtained individual project. The results will be evaluated at the level of individual projects, so in general the impact on cross-border cooperation at the level of tourism. As analyzed by the project, and a general level the proposed measure, which would lead to the promotion of tourism in the border region.

This dissertation focuses on the identification and analysis of Corporate Social Responsibility (CSR) topoi in the travel and tourism industry. A sample set of six companies was selected for the study due to their size and prominence in the industry -- namely Disney, Hilton, Intercontinental, Marriott, Starwood, and Wyndham. Topoi were identified through a blended method of research that employed rhetorical analysis, modified grounded theory, and NVIVO content analysis software. The research followed three guiding principles to recognize textual cues and drive analysis: common and special topoi; topoi as heuristic; topoi for association and amplification; and topoi as fluid and movable. The common CSR topoi, triple bottom line and shared value, were also used as overarching categories for coding the texts. The results of the method yielded six unique topoi that were specific to each company; these included Inspiration, Higher Purpose, Collaborative Innovation, Leadership, The Age of Great Change, and Green. Results also included a set of seven special industry topoi that were common across all of the sample companies; these included Commitment, Management, Alignment, Environment, Engagement, Achievement, and Sustainability. The rhetorical synergy and topological levels identified through this research can inform other studies of CSR about the generative potential of topoi and its fluidity when viewed from different conceptual vantage points.

The dissertation provides an in-depth analysis of Swedes’ perceptions about vacations during the period of 1938 to 1959. The aim is to contribute to a more thorough understanding of vacation-related consumption, which in Sweden was of growing economic importance from the 1930s and onwards. The study examines perceptions about the relationship between vacation and work; the experience with nature; interactions with family members and other social relations; relaxation and rest, and the act of travelling. The dissertation also analyzes the adoption of the first Holiday with Pay Act in 1938 and examines how people vacationed during the period. Throughout the study class and gender are used as analytical categories. The principal source material is autobiographical recollections, which consist of written replies to questionnaires sent out by the Nordic Museum. Other sources include materials related to the introduction of the Holiday with Pay Act, mainly the Swedish Government Official Report and the parliamentary debate. Representations of vacations in magazine advertisements are also analyzed. Equalization between classes was an important reason for the adoption of the Holiday with Pay Act in 1938. Proponents of the legislation in parliament and, to some extent even the opponents, viewed equalization as a positive outcome of the reform. As a result of the legislation, blue-collar workers, both women and men, were able to enjoy vacations to a greater extent than before. However, large groups, mainly farmers, entrepreneurs, and housewives, continued to lack entitlement to paid vacations, a fact that were debated in parliament. Nevertheless, persons without legal entitlement to paid vacations still occasionally took time off and went on vacations. It was relatively common to travel during the vacation, even at the beginning of the period. The desire to experience a contrast to everyday life was prominent. People desired contrast not only with work but also with everyday life outside of work, including regular leisure time, something that is particularly evident in the autobiographical recollections. In one form or another, the desire for contrast permeated views on the various factors examined in the dissertation. Travel represented an ideal way to experience contrast. Nature was more interesting if it was located somewhere else, relaxation and rest was best achieved if one went away, and meeting new people was seen as more exciting than spending time with family. Overall perceptions concerning vacation were similar among blue-collar and white-collar workers of both sexes, as well as among housewives, farmers, and entrepreneurs. They all wanted to experience a contrast to everyday life. On a more detailed level, though, these desires took somewhat different forms depending on working conditions and economic circumstances. These common perceptions had economic significance, as going away meant more purchases than staying at home. It was not just a matter of spending what was required for the trip to happen. Travel and the desire for contrast had amplifying effects on other vacation-related consumption as well. An English summary of the dissertation is provided. / I centrum för avhandlingen står en analys av semesteruppfattningar år 1938–1959. Syftet är att på så sätt bidra till en mer ingående förståelse av semesterkonsumtionen, som fick en allt större ekonomisk betydelse från 1930-talet och framåt. Aspekter som undersöks närmare är uppfattningar om semester i relation till arbete, naturuppsyn, uppfattningar om familj och andra sociala relationer, uppfattningar om vila samt uppfattningar om resande. Vid sidan om den fördjupande analysen av uppfattningar studeras även införandet av semesterlagen 1938 och det konkreta semesterfirandet under perioden. Genus och klass utgör analytiska kategorier genom hela avhandlingen. Huvudmaterial är så kallade frågelistsvar. Dessa är självbiografiska minnen nedskrivna av informanter som svar på en frågelista Nordiska museet skickat ut. Dessutom används material med anknytning till semesterlagstiftningens införande, främst semesterutredning och riksdagsprotokoll, samt semesterrelaterade annonser i veckotidningarna Husmodern och Lektyr. När riksdagen fattade beslut om semesterlagen 1938 var ett viktigt motiv att man ville utjämna skillnader mellan klasserna. Både de som var positiva till reformen och de som var negativa till reformen såg klassutjämning som ett positivt resultat av den. Fler arbetare, både kvinnor och män, fick nu också semester. Samtidigt fanns stora grupper, främst jordbrukare och företagare av båda könen samt hemarbetande hustrur, vilka inte hade några semesterrättigheter alls, något som också debatterades i riksdagen. Det hände dock att kvinnor och män utan semesterrättigheter ändå tog ledigt på egen bekostnad. Det var relativt vanligt att resa iväg på semestern, även i början av perioden. I frågelistsvaren syns en stark uppskattning av att få uppleva en kontrast till vardagen. Ett liknande synsätt kom till uttryck i utredningen, i riksdagsdebatten och i de semesterrelaterade annonserna. Avhandlingen visar att informanterna ville uppleva en kontrast både till arbete och till övrig vardagsfritid. Synsättet präglade semesteruppfattningarna gällande alla aspekter som studerats närmare. Naturen sågs som mer intressant om den var belägen någon annanstans än hemmavid, vila och avkoppling ansågs bäst kunna uppnås om man reste iväg någonstans och semesterfirarna uppskattade att göra nya bekantskaper medan familjen snarare togs för given. Genom att resa iväg på semestern kunde informanterna uppfylla önskemålet om att få uppleva kontrast till hela sin vardag. Avhandlingen visar att semesteruppfattningarna på en övergripande nivå var lika bland arbetare, tjänstemän, hemarbetande hustrur, lantbrukare och företagare. På en mer detaljerade nivå kunde önskemålet att få uppleva en kontrast till vardagen ta sig något olika uttryck beroende på semesterfirarens arbetsförhållanden och ekonomiska situation. Avhandlingen visar dessutom att uppfattningarna hade ekonomisk betydelse, då resor innebar att informanterna gjorde fler inköp än då de stannade hemma. Det handlade inte enbart om sådan konsumtion som krävdes för att resan skulle bli av, utan även andra typer av inköp var större i samband med en resa än vid en hemmavistelse.