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Salary structure and his projection in book - keeping in raze to Germany
SMÍTKOVÁ, Věra
Bachelor?s work ?Wage system and this projection in the accountancy compared with Germany? presents a comparison of both systems. The theoretical part discusses the method of preparation of the gross wage, the tax liability, the social and health insurance. The practical part deals with individual examples of wage?s calculation and compares them. In conclusion are both systems evaluated.
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The legal regulation of so-called "švarcsystém"
Anger, Jiří ; Soušková, Milena (advisor) ; Spirit, Michal (referee)
The bachelor thesis deals with the issue of so-called "švarcsystém", also known as concealed employment relationship. The term describes a situation when people working for an employer are not his employees, but individual entrepreneurs. The first chapter defines basic concepts related to the topic. The following part describes the historical development of legal regulation of "švarcsystém" in the Czech Republic and evaluates its strong and weak points. The main section includes an analysis of current legal regulation of concealed employment and its main advantages and disadvantages. The next chapter concerns the economic aspects of "švarcsystém" and examines its impact on the state budget. A practical example illustrates the differences between the tax obligations of employees and self-employed. The following section is devoted to two key court rulings that significantly influenced the understanding of "švarcsystém" over the years. The last chapter examines the various forms of concealed employment in other member states of the EU. The conclusion summarizes the findings and includes proposals de lege ferenda.
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Travel expenses
Hodžová, Markéta ; Müllerová, Libuše (advisor) ; Molín, Jan (referee)
This thesis deals with reimbursement of travel expenses for domestic and foreign business trips. The thesis contains the information necessary to determine the correct value of the individual types of travel expenses. First, the principles applied in the provision of travel expenses are discussed. Then business trips and conditions of their realization are defined. The core of the thesis presents description of fare, food allowance, accommodation and necessary incidental expenses for domestic and foreign business trips. Flat-rate compensation and conditions of use are also mentioned. The issue of providing travel expenses is also considered in terms of taxes. Next part of the thesis describes using of exchange rates when travelling abroad and shows how to account advance payments and claims for travel expenses in double-entry accounting. Discussed problems are interlined with practical examples for better understanding. At the end of the thesis, a comprehensive example of calculation and charging of travel expenses is contained.
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Analysis of employee benefits in company
Burda, Tomáš ; Stříteský, Marek (advisor) ; Šikýř, Martin (referee)
The main subject of Bachelor's Thesis called "Analysis of employee benefits in company" is to analyze system of employee benefits used in company Saint-Gobain Construction Products a.s. The theoretical part focuses on the meaning of employee benefits, their categorization, terms of tax legislation a trends. In the practical section of the work, the current state of employee benefits in the firm is discussed and reviewed. A survey was conducted to investigate the satisfaction of employees toward employee benefits within the organization. The survey showed that 89 % of respondents are satisfied with current system of employee benefits and the most valuable benefit is the extra week of holiday. Evaluation of this research is completed by suggestions of recognized defects.
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Position of trade unions in labour relations
KOŘÍNKOVÁ, Marie
The topic of my bachelor thesis is the position of trade unions in labor relations. In my work I deal with different powers of trade union, collective bargaining and concluding collective agreements. Further I define the notion of collective and individual disputes. Disputes arising from collective agreements and contract disputes shall be resolved by proceedings before the arbitrator and mediator. Unlike the disputes of collective agreements may be in dispute on the conclusion of collective agreements used as a last resort strike, but only if it was not brought before an arbitrator. The main task of trade unions is the protection of employees.
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Earnings processing in business firm
BRŮŽKOVÁ, Kateřina
All incomes are liable to income tax. Calculation of net wage from 2007 till 2009 is described in this bachelor thesis. To last year calculation was used wage computer software. Main concept of labour law is engaged in theoretical part. I have tried to represent the part of labour law which is the most used in routine. Legal chages are practically shown in practical part of the thesis. Year 2009 is processed in wage computer software so correct result can be checked.
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Claims and Duties of Employers vis-a-vis the Labour Office
Bendová, Lenka ; Kaczor, Pavel (advisor) ; Pucandlová, Miroslava (referee)
This bachelor thesis is focused on description of the most essential and the most important claims and duties of employer vis-a-vis the Labour Office. The attention is paid especially to people with health handicap and foreigners, job intervention and vacancies report. In the work there are described partial unemployment, employer's insolvency and its duties vis-a-vis the Labour Office and collective redundancies. The practical part of thesis is focused on searching of the concrete statistical data, their matching under development and trend appreciation.
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