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Recent problems of working law in practise at schools, which are provided by city concils in Czech Republic in fokus on realization of business trips.
Thumsová, Martina ; Kitzberger, Jindřich (advisor) ; Svoboda, Petr (referee)
This work deals with issues of business trips in primary schools that are provided by municipality in relation to the law No. 365/2011 Sb., that changes law No. 262/2006 Sb., Labour code, as amended and other related laws valid since January 1st 2012 that says empoyees cannot give up on their rights in advance. Based on assumption that travel expenses that must have been paid to employees in full are huge burden on school budgets. All the travelling with pupils becomes very expensive. According to connection between theory and practical use, all activities cannot be provided only at school and it's necessary that teachers travel with children to learn away from school. This work summaries the rules for reimbursement of travel expenses and reflects the views of headmasters at issues of business trips in primary schools. Keywords: Business trip, working hours, time for relax, night shifts, be ready to work on call, weekend working, working during holiday, working overtime, travel espenses, meals, driving refunds, accommodation expenses, necessary side expenses, budget, financial sources
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Travel Reimbursement
Maršalová, Pavlína ; Weissová, Helena (referee) ; Polák, Michal (advisor)
Bachelor’s work deals with problems travel reimbursements. Summarizes theoretical knowledge and looks for optimal rules and procedures of providing travel reimbursements in the company. The practical part contains analysis of present circumstances in the company and concept of giudeline for the travel reimbursements. In conclusion deals with examples of travel reimbursements in company and demonstrates possibility of using the guideline.
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Creation of Interdepartmental Directions in a Selected Firm
Vrtalová, Ivana ; Horký,, Vladimír (referee) ; Hanušová, Helena (advisor)
This thesis focuses on the problem of internal guidelines for accounting in a selected company. The first section provides theoretical background of accountancy and internal guidelines. The main tasks of the second part of this work is an analysis of the current company guidelines’ state, identifying imperfections and, consequently, design new or update already existing directives. The aim of the thesis is to increase the efficiency of the management process in the company.
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Accounting Optimalization in the Selected Firm
Smejkalová, Dana ; Hudečková, Martina (referee) ; Hanušová, Helena (advisor)
Thesis is focusing on the possible personal costs and is acquainting with their accounting and tax issues. It is analyzing the tax part of costs and their interception in accounting system. First part of the thesis is focused on compact overview of legal definition of accounting in Czech Republic and its principles and purposes for business activities. Further is describing a system of remuneration via wages, salaries and employee’s amenities and is explaining the group of accounts 52 – Personal costs issues in the connection with their tax aspects. The objective of diploma thesis is also defining mission allowances with relating valide.
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Payroll accounting in Kazakhstan
Mukhambetzhanova, Elmira ; Purina, Marina (advisor) ; Hora, Michal (referee)
Bachelor thesis acquaints the Czech readers with the accounting system in Republic of Kazakhstan which gained independence on December 16, 1991 and is still at the stage of reform and improvement. The aim is to assess the payroll issues of accounting and tax purposes. Work is divided into two parts - theoretical and practical. The theoretical part presents insights from the Labour Code and the law "On Accounting and Financial Reporting", which forms the basis for elaboration of the practical part. The practical part introduces analytically discussed various methods of calculations and accounting of payroll, comparing gross and net wages of the employee, and the impact of tax on the employer and employee determined on an example of a particular enterprise. The conclusion evaluates the status of the payroll department of the analyzed company where the basic knowledge needed in terms of wages is summarized, the main problems with the payroll system are identified and possible solutions are given.
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Travel expenses in practice
Pospíšilová, Marcela ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This Bachelor's thesis "Travel expenses in practice" deals with question about travel expenses, especially for business sector. The introduction is focused on the applicable terms that are used for creating travel statements. It is based on legislation in the Czech Republic. The thesis defines legal basic concepts, principles and types of travel expenses that are supplemented through illustrating examples showing basic issues. After theoretical interpretation follows the chapter connected with the topic about the impact of taxation on travel statements. The fundamental part of this thesis is focused on real enterprise called "ABBOTT LABORATORIES, Limited Liability Company". Through using detailed analysis are described the method for providing travel expenses in the company. The results of the analysis are compared with the knowledge acquired from the theoretical part. Conclusion includes an evaluation of the effectiveness of existing conditions that defined travel expenses in the particular company and recommending adjustments of discovered deficiencies.
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Travel expenses
Pištěková, Petra ; Müllerová, Libuše (advisor) ; Valášková, Mariana (referee)
The thesis "Travel expenses" is dedicated to the travel expenses according to Czech legislation. The aim is to describe the travel reimbursement and to analyze the providing of compensation travel expenses on example of the elementary art school Zruč nad Sázavou. The purpose of this analysis is primarily to find an optimal solution to the problem of determining the place of regular workplace for the travel expenses. The theoretical part focuses on the identification and definition of all principles of travel expenses in the domestic and foreign business trips. Travel expenses tax rules and implication, billing and accounting are also mentioned. The practical part deals with travel reimbursement in the allowance organization elementary art school Zruč nad Sázavou, where an analysis of current situation of travel expenses was made according to aims of the thesis. The thesis also solve the problem of determining the place of regular workplace in the allowance organisations and it contains proposes a new internal directive for travel expenses. All the information regarding the problematics of travel expenses is based on the status from 1st of January 2015.
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Travel expenses reimbursement to employees in the private sector
Strnadová, Martina ; Polák, Martin (advisor) ; Roubíčková, Jaroslava (referee)
The aim of this thesis "Travel expenses reimbursement to employees in the private sector" is to define each individual term of the travel expenses reimbursement and offer practical examples in order to demonstrate their calculation and accounting, and thus assess the impact of reimbursements to the tax base and income tax, not only for the employer but also for the employee. The first chapter describes the legal norms of travel expenses and defines key terms of the subject. The second chapter illustrates the conditions of work-related travel. The third chapter analyzes all travel cost reimbursement, both domestic and international. The fourth chapter is devoted to operations which have to be done by the employee upon returning from a business trip. The last two chapters of the theoretical part are devoted to accounting of travel costs and the related tax issues. There are examples used to illustrate an entire agenda of travel reimbursement in the practical part of the thesis.
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The records of business trips and accounting for travel expenses compensations in the selected accounting unit
KNĚZOVÁ, Lucie
This bachelor´s dissertation deals with business trips and the travel expenses. The aim of this work is find problems of this business trips and accounting of travel expenses. The main sources are documents from SOLODOOR, a. s. and literature dealing with business trips and travel expenses. The travel expenses in SOLODOOR, a. s. are defined in the Direction of general manager. This direction is updated annually. The theoretical part is focused on basic terms. In next chapter I described individual kinds of travel expenses, their accounting and taxation problems. The practical part includes record of business trips and accounting of the travel expenses in the company SOLODOORS, a. s. The practical examples are mentioned in this part. Last part of this bachelor´s dissertation contains solutions of the problems, which is mentioned in the theoretical part.
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Business trips of employees - evidence and accounting of travel compensations of business trips
PETRÁSKOVÁ, Kamila
The aim of my bachelor´s dissertation is to perform the intelligible processing record of business trips and accounting of travel expenses including illustrative demonstrations of examples from practice in elected accounting unit. The main resource of information used for this work is the specialized literature of the given issue and the information from inner sources provided by the company ČSAD AUTOBUSY České Budějovice a.s. The theoretical part includes definitions the basic terms from the area of the business trips and the travel expenses. Next the theoretical part includes the individual kinds of travel expenses, accounting of travel expenses and taxation issues of travel expenses. The practical part is focused on the record of the business trips and accounting of the travel expenses in practice specifically in the company ČSAD AUTOBUSY České Budějovice a.s. This part also includes illustrative demonstrations of examples from practice in elected accounting unit, cost on the business trips of the company and last but not least mistakes and problems be connecting with the area of the travel expenses, which be found in practice.
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