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Topical problem selection insurable on social security and suggestions de lege ferenda.
ŠIŠKOVÁ, Petra
The bachelor thesis deals with the issue of premiums for the social security insurance and some related current issues. The social security system in the Czech Republic introduced a new institute of premium for social security on 1 January 1993. Within the reform of the social security system the principle of funding was replaced by the insurance principle. The fundamental change consisted in the fact that the insured persons pay premiums and the relation between the paid premiums and the pension and sick leave benefits is adjusted accordingly. The new system of social security insurance has experienced some changes since then, responding to the necessity to deal with problems of its implementation, as the transformation was systemic and very substantial. Even at present the implementation of the social security insurance is accompanied by problems, ambiguities and theoretical discussions about how the system fulfills its purpose, what are the positive and negative sides of its functions and what potential adjustments are required. The subject matter of my thesis is the current status of the legal regulations dealing with the premiums, stages of development and current issues. Based on the definition of the thesis topic the research was mainly based on non-numerical data. The objective of the thesis is to determine, describe and analyze the main problems encountered in the practical execution, lucidity of the existing legal regulations governing the premium for social security insurance for the contributors and payers of the premiums, particularly among the employees, employers and self-employed persons. Within the process of achieving the main objective some partial objectives were established to verify lucidity and usability in their decision-making and the relation between the paid premium and the amounts of the benefits from the insurance. Answers to the questions asked in the qualitative research were evaluated and compared with expert opinions and with the legal regulations. In agreement with the assignment of the bachelor thesis some hypotheses have been formulated, which may be verified by means of a further research, and related measures have been proposed.
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Evaluation of community service from the viewpoint of employers
BLAŽKOVÁ, Veronika
Unemployment, particularly if long-term, represents a serious economic and social problem, which brings along negative effects on the unemployed individual, his/her family and the society as a whole. This unfavorable situation may be addressed by a pro-active employment policy through its tools. One of the tools is the community service. I have selected Evaluation of community service from the viewpoint of employers as the subject of my thesis as it is very topical and it has not been explored by student works at our faculty. The objective of the thesis was to map opinions of employers about community service as one of the tools of the pro-active employment policy. Another objective of the thesis was to compare different levels of unemployment in the regions of České Budějovice and Havlíčkův Brod. In the theoretical part I focused on the national employment policy and on the community service in detail. Further, I covered the significance of work for the individual, unemployment and its economic and social consequences. In order to achieve the outlined objective and to confirm the set hypotheses I used a quantitative research, specifically a questionnaire survey among selected employers in the regions of České Budějovice and Havlíčkův Brod. As a complementary method I performed a secondary analysis of the data. The hypothesis ``Community service may help to find prospective employment for problem categories of job applicants `` has been confirmed; the hypothesis ``Community service is used more in regions with a poor situation on the labor market `` has not been confirmed. The thesis proposes potential solutions of problems and shortcomings, based on the evaluation of community service from the viewpoint of employers. The conclusions of the thesis may also serve as a feedback for Employment Offices as the administrative authorities that conclude agreements with employers about creation of jobs in community services and provide financial contributions to the employers for such jobs within the pro-active employment policy.
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Health and social insurance of self-employed
ZÁVODSKÁ, Iveta
Self-employers are subject to health and social insurance system if they run their business in the Czech Republic and comply with the conditions which are specified in this work. The fact that people can be fully or partly self-employed affects the ways of paying insurance. I have tried to to describe the system of health and social insurance in the Czech Republic together with its payers in this bachelor thesis. However, special attention is paid to self-employers as subjects to this system. Practical part of the thesis is focused on the current situation in insurance payments and advance payments of fully and partly self-employed people. It has been analysed through a self-gainful activity of a person in South Bohemia whose business consists in purchasing and selling goods, mainly electronics and computer technology. I have used his income survey provided for this purpose.
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Employment of handicapped persons {--} an evaluation of effectiveness of benefits provided by the Labour Office in České Budějovice, Czechia
DVOŘÁKOVÁ, Lenka
International agreements, Czech constitutional law and labour code ensure an equal treatment in a job, equal chances and the right to have satisfactory work conditions. Furthermore it is stipulated that handicapped persons can claim a higher level of health protection when working, special work conditions, special protection in work relations and assistance in career preparation in order to prevent discrimination. Even though the society provides higher protection to handicapped people, problems with their employment are still deepening. The objective of the present diploma thesis was to give an insight in this situation. The main goal of this thesis was to determine the effectiveness of benefits provided by the Labour Office in České Budějovice. A sub-goal was to ascertain employers{\crq} comments on the benefits which are provided by the Labour Office in České Budějovice. The supposed hypothesis to the main goal reads: ``The higher the amount of benefits, the smaller the number of handicapped job seekers recorded with the Labour Office. And thus benefits are considered effective.{\crq}q The supposed hypothesis to the sub-goal is: ``Employers{\crq} comments are related to the insufficient amount of the benefits to support employment of handicapped people.{\crq}q In order to achieve the main goal in the research, the author applied analysis of documents, the quantitative technique, secondary analysis of data, making use of statistics from 2004 to the end of 2008 provided by the Labour Office in České Budějovice. In order to achieve the sub-goal, the author applied one of questioning methods {--} the quantitative technique of a questionnaire, which was given to an employer who employs more than 50 % handicapped people and who does his business in the district of České Budějovice. The supposed hypothesis to the main goal has not been confirmed by the research. The research has shown an increasing amount of benefits paid to employers and at the same time an increasing number of handicapped job seekers recorded with the Labour Office. The supposed hypothesis to the sub-goal has not been confirmed either.
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Use of Supported Employment by People with Health and Social Disability
FENCLOVÁ, Kateřina
I have focused my bachelor work from the theoretical and practical aspects to the problems of employment of people with health handicap and I have pointed out one of possible solutions - supported employment. The first (theoretical) part of my work describes the conditions of handicapped people on the labour market and the state measures in this area. Further I present the quite new service - supported employment, which helps people with health or other handicap to find and keep the suitable job. The second (practical) part of this work is devoted to the analysis of supported employment; there have been done two researches. The first research has been made in the agencies of supported employment and followed the position of people with health handicap on the labour market {--} seen from side of agencies. The goal of the second research was to find out the efficiency of activities of Agency of supported employment Ledovec {--} Rokycany, the research has been done among the agency clients.
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Processing of salary administration in various programme for accountancy conducting on computer
VOMELOVÁ, Petra
In this bachelor work which is called Processing of Salary Administration in Various Programme for Accountancy Conducting on Computer I focused on processing of salary administration in accounting software Pracovníci a mzdy and Money S3. The first part of this work is aimed at the introduction to salary accounting and determination of essential concepts. Next the labour relations and consequent duties on them are defined. The third chapter is paid to employees` remuneration and mechanism of payment. Comparing results and evaluation of salary processing administration are the objectives of the practical part of this bachelor work. To ilustrate this procedure employees´ filing in a virtual company is represented graphically. Finally there is the evaluation of accounting programmes for processing of salary administration from the labouriousness, organizing of processing and press arrangement point of view.
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EURES: European employment services - analyse of its functioning within the implementation of the European policy of Employment
HOVORKOVÁ, Marie
Bachelor thesis deals with the European Employment Services, known under the acronym Eures which constitute the main instrument of the European Employment Strategy and an important information source in the field of profession mobility in Europe. The objective of the thesis is to analyse the functioning of Eures on European scale and in Czech Republic. The opening chapters present the principles of the free movement of persons and the employment politics of the European Union. The next chapters define the legal basis of the system Eures and its principal mission. The crucial part of the thesis is the analysis of the Eures in Czech Republic, its installation, organisation structure and the main activities.
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Employees´ Amenities from the Accounting and Tax System Perspective
PAPOUŠKOVÁ, Jitka
The bachelor thesis deals with employees´ amenities issue. Employees´ amenities belong to the inseparable instruments of contemporary management of human capital. Employees´ amenities affect positively employees´ contentment. Furthermore, they restrain fluctuation, encourage loyalty and motivate to higher and better performances. The goal of this thesis was to characterize employees´ amenities, their historical evolution and main meaning. The thesis was also focused on survey of the most known employees´ amenities and their tax perspective from the employees´ and employers´ points of view. The practical part was focused on analysis of employees´ amenities which are provided in labour-law relations. A conducted survey showed how employees perceive their amenities, if they use them, are satisfied with them or if they prefer other amenities. The survey was realised in the JIP {--} Papírny Větřní, a. s. company and other companies of the Czech South territory as well so that the comparison of the survey was enabled.
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