This diploma thesis deals with the determination of the difference between the cost of the holiday cottage and the holiday house of the same size located in the Highlands. At the beginning the thesis explains the basic concepts associated with the valuation of the real estates, the definition of the basic measuring units and the description of the most commonly used methods of valuation of real estates. In the practical part of the thesis there is the selected building for individual recreation always located in the built and unbuilt area of the village. The building for individual recreation is located in three areas, namely ‘Strážek’, ‘Bystřice nad Pernštejnem’ and ‘Žďár nad Sázavou’. The price is determined by the regulation and it is set including the landscaping, land and permanent crops. In conclusion the thesis describes the difference between the same building for individual recreation located in the different areas of the Highlands and evaluates the suitability of the techniques used for valuation of the holiday cottage and the holiday house according to the regulation

A dramatized account of my discovery, research and inclusion into the subculture of cybersuicide. / text

The “graying” of the population is proceeding rapidly, and the prevalence of people living with dementia is rising. Dementia is a syndrome due to the disease of the brain, which is characterized by a progressive, global deterioration in the intellect including memory, learning, orientation, language, comprehension, and judgment. This entails an increased need for assistance with daily tasks. In most cases, family members perform the caregiving role. However, providing care and support for someone with dementia is associated with an enormous emotional, physical, and social stress. Therefore, it is necessary for caregivers to take periods of rest regularly and to take care of their own health. In Germany, assisted vacations have been established as an important type of potential support for family caregivers. They go on a vacation together with their care recipient. During their stay, professionals and volunteers assist with the care and, as a result, relieve the family caregivers. Unfortunately, few vacation accommodations meet the specific needs of the target group. Especially, a proper design of the physical environment can positively affect functionality, behavior, and well-being among people with dementia and, thus, also benefit the caregivers. Former research on designing dementia-friendly environments has been heterogenic, and little is known about how to design the built environment for people with dementia outside nursing homes. The purpose of this paper is to explore ways of designing holiday accommodations for people with dementia and their family caregivers. The methods used were, first, a literature review on design and family caregiving for people with dementia. This aimed at identifying dementia-friendly physical features and at determining dementia caregivers’ characteristics. Second, a case study of existing holiday homes was carried out to detect strengths and weaknesses of their built environments. In combination, caregiver’s demands on the design of the built environment were assessed through qualitative interviews with caregivers. Consequently, design criteria were developed through a synthesis of the result of the previous steps. Finally, the resulting design criteria were transferred into a concept for a prototypical holiday accommodation. Results suggest that a holiday accommodation, which meets the demands of the target group on the built environment, has to be barrier-free and dementia-friendly designed; has to offer situational orientation cues; and provides space for activities, communication, and retreat. This paper represents a first approach of exploring ways to design dementia-friendly holiday homes. There is a need to further examine the resulting ideas.

This paper looks at the difference in disclosure requirements between the foreign earnings that companies plan to repatriate back to the United States and those that companies plan to permanently reinvest abroad. The concepts of transparency and compliance are addressed as issues related to the current disclosure requirements surrounding permanently reinvested earnings and the associated unrecognized deferred tax liability. The resulting implications on investors as well as the effects of tax holidays will also be discussed. Overall, this paper aims to prove the need for modification of the current disclosure requirements regarding foreign earnings labeled as permanently reinvested earnings as well as stricter regulation of these requirements in order to increase company compliance.

Bröd är något människan har ätit länge och som setts som en basvara. Det har också varit en statussymbol förr i tiden då det främst var kungligheter som hade tillgång till de finaste bröd av vete. Numera är bröd något de flesta äter till vardags samt till högtid, hemma och på restaurang. Kavring och tunnbröd är två klassiska bröd som anses har haft stor inverkan i Götalands och Norrlands brödhistoria. Syftet med denna studie var att undersöka vad kavring och tunnbröd har för användning i nutid i Malmö stad och Umeå tätort för att se hur det skiljer sig från förr. För att uppnå ett resultat och svara på syftet har kvantitativa metoder såsom strukturerade observationer, the critical incident technique samt information om försäljning från affärerna använts. Detta har gjort att studenterna lyckats styrka de resultat som nåtts och kunnat öka tillförlitligheten och äktheten i arbetet. I Malmö visade det sig att de som tog kavring använde det till smörgås och lika många använde det i vardagen som vid högtider. Vad gäller mjukt tunnbröd i Malmö så var det vanligast att använda det till måltiderna frukost och mellanmål, där smörgås var största användningsområdet. I Umeå var det en människa som tog kavring och denne använde det till smörgås vid frukost i vardagen. Mjukt tunnbröd i Umeå var något de flesta av deltagarna använde till frukost och att göra smörgåsar. Majoriteten svarade att de använde det i vardagen men fanns även några som svarade högtid som till exempel födelsedag. Det hårda tunnbrödet var störst i Umeå där många av deltagarna svarade att de vuxit upp med brödet och att det alltid var en del av vardagen. I Malmö används kavring till sill och oftast i samband högtider medan tunnbröd används till smörgås i vardagen. Kavring i Umeå utifrån denna studie används främst som smörgås i vardagen medan tunnbrödet var vanligt förekommande vid högtid och vardag. Som smörgås, till maten och som efterrätt är några användningssätt av tunnbröd som idag förekommer i Umeå tätort. / Bread has been a primary source of food in households for a long time. In the 16th century bread made of wheat was considered a high-status bread mostly because it was consumed only by royals. Nowadays bread is something most of the people eat every day but also at weekends and holidays, at home or in restaurants. The sweet rye bread from the south and the flatbread from the north are classical breads that has influenced the history of bread in the two provinces Norrland and Götaland. The aim with this study were to examine how the traditional sweet rye bread and flatbread are used today in the cities of Malmö and Umeå. To be able to fulfil the aim of this study the students have used a quantitative method such as structured observation, the critical incident technique as well as sales numbers from the previous year from each store. In Malmö sweet rye bread were used for sandwiches and with pickled herring. Equally used in holidays and regular weekdays. Flatbread in Malmö where mostly used for breakfast or as a snack. One person in Umeå chose sweet rye bread and used it as a sandwich at breakfast. Soft flatbread was widely used at breakfast as sandwiches in Umeå. Most the participants used the bread at weekdays but some of them ate it at holidays. In Umeå the hard flatbread was the most common bread among the participants. Several of them answered that the hard flatbread was a part of their childhood and upbringing and therefore a given product to have at home. In Malmö the usage of sweet rye bread is mostly with pickled herring, usually combined with holidays while the flatbread is something that people eat at weekdays as a sandwich. Sweet rye bread in Umeå based on this study shows that its most common as a sandwich at weekdays while the flatbread were common both at the holidays and the weekdays. As a sandwich, with your meal and as a dessert are some of the ways the flatbread is used in Umeå today.

The aim of the diploma thesis "Promotion of internet travel agency" is to analyze the communication mix of travel agency Invia.cz and to formulate proposals for its improvement. The thesis is divided into four chapters. The first chapter defines internet as a medium and the possibilities of online communication. The second chapter describes the specific characteristics of tourism marketing and the expanded marketing mix. The third chapter analyzes survey results about consumer behavior in selecting and purchasing holiday. The fourth chapter introduces the company Invia.cz and focuses on its online and offline promotion. Based on the analysis and on the survey results, proposals for communication mix improvement are submitted.

Thesis advisor: Sara Moorman / My grandfather passed away four years ago of cancer. Every family member made their way to Cape Cod during his last few days in order to say their good-byes. It was not until the day after the last grandchild said good-bye that my grandfather passed away. We all felt that he wanted to wait so he could say good-bye to all of us. I have talked to many people who have had similar experiences with family members and friends. Some people have held on to see people one last time; others have wanted to make another birthday, while others have wanted to see another holiday that is special to them. In the present study, I explored the death dip, death rise phenomenon. Specifically, I analyzed mortality rates around the New Year’s Day, Christmas, and Pioneer Day. I examined two days before and two days after the holiday within specific cities (Project 1: New York City, Los Angeles, Chicago; Project 2: Salt Lake City, Boise, Little Rock; Project 3: Atlanta, Oklahoma City, New Orleans) within a five-year period (1998-2002). The data observed found a death dip and death rise present for New Year’s in New York City and Chicago. There was not a death dip or death rise observed for Project 2, Project 3, or Los Angeles in Project 1. / Thesis (BA) — Boston College, 2014. / Submitted to: Boston College. College of Arts and Sciences. / Discipline: Sociology Honors Program. / Discipline: Sociology.

Esta dissertação analisa o chamado \"turismo sindical\" por meio de uma abordagem teórica, histórica e conceitual. O turismo sindical por meio de colônias de férias de entidades sindicais e associativas de trabalhadores do setor público e privado são um meio de hospedagem que surge na Era Vargas e se desenvolve até os dias de hoje, alcançando seu apogeu nas décadas de 1960 e 1970, especialmente após o golpe militar de 1964. A ação efetiva do Estado, especialmente em tempos de regimes autoritários, não se limitou a um arcabouço jurídico-normativo (intervenção por regulação), mas estendeu-se a uma efetiva implementação das colônias de férias e do turismo sindical (intervenção por participação). Tudo isso ocorre concomitantemente a uma nova divisão internacional e territorial do trabalho que vai tornando o capitalismo hegemônico como modo de produção global e universal. A exigência do constante desenvolvimento das forças produtivas não se limita ao ambiente fabril, devendo atingir a inteira cotidianidade da classe trabalhadora. Por isso tempo de trabalho e tempo livre são meticulosa e estrategicamente organizados, geridos e fiscalizados, não pelos trabalhadores, mas pelos capitalistas e pelo Estado. Todo esse processo não ocorre de maneira localizada, pois, por ser um processo geral do capital, ocorre em escala planetária. O turismo sindical e as colônias de férias são uma pequena, mas importante fração deste processo que organiza as condições gerais da produção e desenvolve as forças produtivas. O materialismo histórico e dialético sustenta o caminho analítico escolhido. / This dissertation analyzes the so-called \"trade union tourism\" through a theoretical, historical and conceptual approach. Trade union tourism through holiday colonies of trade unions and associations of workers from the public and private sector are a means of lodging that emerges in the Vargas Era and develops until today, reaching its apogee in the 1960s and 1970s, especially after the military coup of 1964. The effective action of the State, especially in times of authoritarian regimes, was not limited to a legal-normative framework (intervention by regulation), but extended to an effective implementation of the holiday colonies and trade union tourism (intervention by participation). All of this takes place concomitantly with a new international and territorial labors division that makes hegemonic capitalism as a global and universal way of production. The demand for the constant development of the productive forces is not limited to the factory environment, and must reach the whole day-to-day of working class. Therefore, working time and free time are meticulous and strategically organized, managed and supervised, not by the workers, but by the capitalists and the State it self. All this process does not occurs in a localized way, because, being a general process of capital, it occurs on a planetary scale. Trade union tourism and holiday colonies are a small, but important part of this process that organizes the productions general conditions and develops the productive forces. Historical and dialectical materialism supports the analytical path chosen.

The thesis is focused on the analysis of buying behaviour during the selection of a holiday and during the holiday of the Vysočina Region inhabitants in 2019. The thesis has two basic parts, the theoretical and practical part. The theoretical part explains the issues of tourism, shopping behaviour, marketing research and market segmentation. This information was obtained from professional literature and scientific articles. In the practical part, a questionnaire survey was conducted at Vysočina region. It was followed by the interpretation of the results and an evaluation of hypotheses. Based on the results of the questionnaire survey, individual segments of consumers were determined, in terms of gender, age groups and highest educational attainment. Trends in buying behaviour during the selection of holiday were then identified for these segments. The last step was the elaboration of proposals and recommendations for business subjects of tourism.

The diploma thesis analyses supply of three major and three small regional Czech travel agencies regarding Croatia in terms of its width (number of offered accomodation facilities in particular sea resorts)and its compelexity (offer of packages for more demanding customers, sightseeing tours etc.) The thesis also contains general introduction of Croatia as one of the most popular summer destinations for Czech tourists as well as description and explanation of basic terms connected to tourism theory and functioning of travel agencies in general.