Original title: Teorie a praxe odměňování manažerů v České republice
Translated title: Theories on Executive Compensation and Czech Practice
Authors: Gešev, Jordan ; Schneider, Ondřej (advisor) ; Koubek, Ivo (referee)
Document type: Rigorous theses
Year: 2008
Language: cze
Abstract: [cze] [eng]
Rigorozni prace popisuje a analyzuje ekonomicke aspekty motivace, institucionalni pozadi a charakteristicke vlastnosti manažerů a dale kvalitu spravy na podnikove urovni s ohledem na vyši a složeni odměn manažerů. Model zmocněnec-zmocnitel, model dominance manažerů a model spravce prochazi postupnou analyzou, aby byly nakonec kriticky srovnany. Dale jsou analyzovany dopady multiurovňoveho rozhodovani a provaděni učetnich operaci za učelem obohaceni. Prakticke časti prace jsou zaměřeny na debatu efektů ekonomicke transformace v Česke republice a současny vyvoj. Podrobně je analyzovano složeni celkove odměny manažera. Nakonec jsou diskutovany pravni aspekty spojene s odměňovanim manažerů, institucionalni aspekty tohoto odměňovani a fakticka převaha daňove optimalizace odměňovani nad motivačni složkou. The thesis describes and analyzes incentives and motivation, an institutional background, individual characteristics and quality of corporate governance and their impact on a level and a structure of executive compensation. The principal-agent model, the managerial power approach and the stewardship model are analyzed and the comparative study is included. Moreover, multitasking and earnings management are discussed. The practical part reminds the transition period and results in the description of some remains. The Czech compensation system is analyzed; the structure of pay is decomposed and commented. Moreover, the legal consequences and institutional characteristics related to executive remuneration are challenged and the approach of tax optimization supremacy criticized.

Institution: Charles University Faculties (theses) (web)
Document availability information: Available in the Charles University Digital Repository.
Original record: http://hdl.handle.net/20.500.11956/1179

Permalink: http://www.nusl.cz/ntk/nusl-488361


The record appears in these collections:
Universities and colleges > Public universities > Charles University > Charles University Faculties (theses)
Academic theses (ETDs) > Rigorous theses