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The issue of wages in a selected company
NOVOTNÁ, Iveta
The aim of this bachelor thesis is to analyse labour costs in accounting, determine their influence on calculation of corporate income tax and suggest possible solutions to optimize these costs. The theoretical part presents basic terminology, wage regulations and other wage matters which are used further in the practical part. The practical part aims at labour costs and the system of remuneration of employees in a selected accounting entity. This part includes bonuses, benefits, rewards and other job benefits that are provided in the accounting entity. The data analysed in the practical part are gathered from internal sources of the company in the form of personal meeting and a subsequent interview with the personal manager. The selected company produces plastic pipes and currently it employees around 1 500 employees. Various schemes of job perks are used to calculate and determine an optimum level of labour costs. The result of this analysis is an evaluation of the scheme in terms of corporate income tax and a selection of the most beneficial option for the company in question.
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Optimalization of Employee Benefits in Company
Novotná, Iveta ; Stříteský, Marek (advisor) ; Bijlsma, Edita (referee)
The aim of this thesis is a comprehensive evaluation and optimization of employee benefits in a particular company. The theoretical part defines basic concepts related to the topic of work: definitions and classifications of benefits, incentive theory and tax solutions for frequently provided benefits in the Czech Republic. The practical part analyzes the present system of employee benefits, a tax analysis and a questionnaire survey of satisfaction with benefits are conducted. The findings are used to designed possible changes in employee benefits at the company in terms of both tax optimization, and in terms of employee satisfaction
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Women in management of multinational companies
Novotná, Iveta ; Pauknerová, Daniela (advisor) ; Kašparová, Eva (referee)
This thesis deals with a lower incidence of women in top management positions. It focuses on the different skills and capabilities of men and women in managerial positions. The first part is devoted to the history of Czech women's employment, there is also a reference to the concept of management, its levels and specifics in multinational companies. It describes a general manager profile and key managerial skills. Specifically, it focuses on the obstacles hindering women from career development such as family life, the glass ceiling, tokenism and gender roles in the family. It also discusses possibilites of work organization on maternity leave, such as part-time work, job sharing, flexible hours or work from home. The second part is a qualitative survey and its analysis. At the end, this work summarises the issue of women in managerial positions.
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Cold resistance of the water cricket Velia caprai: the influence of acclimation age class and food availability on the supercooling point
NOVOTNÁ, Iveta
Recently, the cold resistance becomes a common topic in scientific articles. If we focus on order Heteroptera, we can find a lot of studies dealing with the cold resistance or with the supercooling point (SCP) and also with the factors that influence them. According to the general rule, the acclimation at low temperatures increases the cold resistance. Therefore, the main goal of this thesis is to find out, whether the acclimation also increases the cold resistance of the water cricket Velia caprai Tamanini, 1947 (Veliidae), with the intention to measure SCP of the water crickets depending on the acclimation temperature and the length of exposure. Due to the high mortality (the 284 individuals remained alive of total 1300) and due to the technical difficulties in measuring of SCP (measured only 36 individuals) it was necessary to modify the original goal of the thesis. The new goal was to test the influence of acclimation (during one month vs. one week) and the influence of different temperatures (0°C, 5°C, 10°C) on SCP of V. caprai. The individuals used for this measurement were collected during the year 2010 and in March 2011. The results of this thesis did not confirm the hypothesis that the acclimation at low temperatures increases the cold resistance. The individuals who were acclimated at a higher temperature have the values of SCP demonstrably lower than the individuals who were acclimated at low temperatures. The individuals who overwinter for the first time have arguably higher cold resistance than the individuals who overwinter for the second time. Probable cause of these results is the fact that the water cricket V. caprai does not start with diapause in the fall but it overwinters in quiescence.
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Rationalization of logistics processes in the wholesale warehouse Jednota s.d. České Budějovice
Novotná, Iveta ; Pernica, Petr (advisor) ; Froulík, Jaroslav (referee)
Diploma thesis aims at description and critical evaluation of current logistics processes in the wholesale warehouse to propose to their rationalization. Furthermore, the thesis is to evaluate whether it is favorable for the wholesale warehouse to transport through insourcing or outsourcig. In the theoretical part is defined as logistics, its objectives, subjects and selected methods. It is described logistics chain and distribution structure of the logistics chain. In conclusion, as compared to the theoretical advantages and disadvantages of outsourcing.
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