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Analysis of the employee benefits in Czech Television
Lampířová, Denisa ; Němec, Otakar (advisor) ; Ryparová, Vladimíra (referee)
The barcherol thesis is focused on an issue concerning providing employee benefits. First part is dedicated to theoretical approach to various methods in providing the benefits to employees, classification of benefits, its purpose and implications for taxes. The second part introduces Česká televize specific benefit program. This part is also focused on research of employees motivation and satisfaction with this particular benefit program. Goal of the thesis is to find out what benefits are the most popular in terms of employee's motivation and also which are not so important for them. Another conclusion is to find out what would be some new types of benefits which Česká televize employees would appreciate and eventually propose specific improvement to the benefit program. This analysis was conducted using questionnaire prepared in cooperation with HR department of ČT .therefore its possible to use some of the findings in practice.
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Návrh změn motivačního systému odměňování zaměstnanců MP Krásno, a.s., ve vazbě na jeho daňové dopady
Uhrincová, Kateřina
Uhrincová, K. The proposed amendments to incentive system rewarding em-ployees benefits MP Krásno, as, in relation to the tax implications. Bachelor thesis.Brno. 2013. This thesis deals with the issue of employee benefits. In the first part of my thesis I will deal with the individual remuneration of employees and employee benefits in general. Furthermore, their work will be devoted to their legislation, individual risks and benefits for employees and employers. In the practical part we analyse existing employee benefits in the company and consider their level of tax deductibility. After assembly, proposed a new remu-neration system and at the conclusion of their work is performed by evaluating each type of remuneration from the tax and social terms.
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Optimization of financing of fixed assets in a company ACO
SUMERAUEROVÁ, Petra
The topic of my Bachelor work is the choice of a correct financing way of tangible investment goods which is more specified in the practical part of the work. Described options are leasing, bank credits and cash payments. Furthermore the positive and negative aspects of these forms of financing are commented as well. It is mentioned that if the company is able to choose the most convenient possibility, it will approve in the investment efficiency. It influences on the one hand the positive economical results and on the other hand future company prosperity. The importance of gathering of information about prices which are relevant during purchase of tangible investment goods cannot be omitted. By choice of financing form of tangible investment goods it is important to remember the difficulty of tax impact, financing the purchase and administrative issues.
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System of emloyee benefits in the company SLUŽBY MĚSTA JIHLAVY s.r.o.
Oberreiterová, Martina ; Šikýř, Martin (advisor) ; Hodková, Hana (referee)
The objective of this thesis is to assess the current status of employee benefits in practice, and the trends emerging in this area. The thesis first focuses on the characteristics of employee benefits in general, with a view to their growing importance, characteristics of the advantages and drawbacks of a fixed versus flexible system of benefit introduction, including tax impacts from the point of view of both the employer and employee. The thesis further analyzes the situation in the area of employee benefits in the Czech Republic. The practical part of the thesis assesses an employee benefit system introduced in a purely Czech company, SLUŽBY MĚSTA JIHLAVY s.r.o., and compares developments experienced in the last few years. The level of employee satisfaction with the benefits and other options being offered by the company was also examined. The evaluation of the outcome of the analysis includes proposals for resolution of the shortcomings found in the process.
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