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Analysis of the impact of motivational bonuses on labour productivity
Demi, František ; Svoboda, Miroslav (advisor) ; Brožová, Dagmar (referee)
The aim of this final thesis is to find out, whether the implementing of motivational bonuses in the form of variable part of wage had significant affect on number of incorrectly sorted packages by employees in central warehouse of UPS, Inc. in Prague. The logical consideration implies that the implementation of motivational bonuses will have negative effect on number of misloads. The thesis compares number of incorrectly sorted packages in 164 observations in February and March in years 2013 and 2014, with employees divided into two groups according their shift, they're working in. By using the analysis was prooved, that implementation of motivational bonuses was the right step for the company.
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Návrh zlepšení systému odměňování v podniku
Hájková, Denisa
This bachelor thesis is focused on compensation system matters in the company. The first part contains a review of literature that more approached the issues of compensation in greater detail. Literary Review explains basic concepts such as compensation, salary and employee benefits. The second part focuses on the ana-lysis of the compensation system in the company XY. To identify strength and weakness of compensation system, a survey was conductied amonngs a target group using a questionnnaire amongs employees a and operatos. The weaknes-ses were defined as: W1 insufficient employee benefits, W2 sales contests, W3 absence of progression of wages and W4 absence of "sick days". The strengths of the company included: S1 recruitment bonus, S2 DNK program, S3 basic time wage rate, and S4 performance rate. After evaluation analysis, proposals were forwar-ded to management for their consideration.
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Gender gap v cestovním ruchu v ČR
Křivanová, Klára
Bachelor's thesis describes the factors and how they affect gender gap, the differ-ence in salary for women versus men for the same work. The thesis is focused on the tourism sector in the Czech Republic. The work includes a review of literature dealing with available data and according to appropriate methods of measuring the size of gender gap in tourism in the Czech Republic.
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Stanovení faktorů ovlivňujících čas potřebný pro zpracování účetnictví a daní
Brtníková, Martina
Brtníková, M. Determining factors affecting the time required for processing accounting and taxes. Diploma thesis. Brno: Mendel University, 2014. The aim of this thesis is to find the factors that affect the time required for the processing of accounting and taxes. Another goal is to create a multidimensional econometric model that meets the assumptions of the classical regression model. The theoretical part focuses on basic obligations in accounting, taxes and wages under the relevant legislation. A method of regression analysis is also introduced. In the practical part the dependence between the number of hours and selected explanatory variables in chosen companies is examined. The result is an econometric model that is 90 % identical to the original data. The final model contains four explanatory variables. This is the number of received invoices, the number of issued invoices, the number of employees and experience of the accountant. The model will be used as a support tool for decision making about the acceptance a new customer into the accounting office.
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Zaměstnanecké benefity
Holíková, Lenka
This thesis deals with the issues of employee benefits. Tax impacts of using individual types of benefits are detected, from the point of view of both employees and employers. Advantageousness of chosen benefits is afterwards supported by real company's data. For this purpose, a method of comparison with the most common type of reward, with increase in salaries, is used. A partial section of the thesis is dedicated to stock option plans. A law adjustment of this type of benefit in current tax legislation is discussed here. As a result, a new, more specific, legal tax adjustment and possible exemption, which could be utilized, is suggested.
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Possibilities of increasing the effectiveness the payroll system of the company
JANČOVÁ, Alžběta
This thesis describes and followed evaluation of the effectiveness the payroll system in selected company. The theoretical part of the work process knowledge issues payroll system, including methods leading to evaluate the effectiveness of the payroll system. The practical part is a description of the selected company and its payroll system. In the analysis are processed indicators leading to evaluate the effectiveness of human capital, which are indicators of labor productivity. On the basis of the results arising from the analysis are applied at the end of the practical part includes suggestions that can lead to increased efficiency of human capital of the company.
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Trh hráčů americké Národní fotbalové ligy: Jsou hráčům stále vypláceny mzdy odpovídající tržní situaci monopsonu?
Miškovský, Karel ; Hudík, Marek (advisor) ; Koubek, Ivo (referee)
The main goal of this thesis is to find out whether National football league players are, even 15 years after the birth of unrestricted free agency, still paid monopsonistic salaries or whether competition among NFL teams eliminated them. After a theoretical discussion, which will help to form expectations about the player market, models in line with the standard theory of labor compensation and with Becker's human capital theory are estimated. The part of the research following the standard theory focuses mainly on estimations of players' marginal revenue product and subsequently on comparison of their wages with their MRP. To do so, OLS regressions, as well as quantile regressions, are run. The part of the research following the human capital theory has a supporting role and is used to further confirm the previous findings. It is represented by OLS player salary estimation. The hypothesis that players under a full control of their teams are still paid salaries below their MRP cannot be rejected, thus confirming a presence of monopsonistic salaries. A significant effect of free agency status on player salaries is also found. Exclusive rights players are paid significantly lower salaries than all free agents, while restricted free agents are paid significantly lower salaries than unrestricted free agents. Superstar players are found to have salaries in excess of their MRP regardless of their free agency status.
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Didactic analysis of curriculum on wages in the subject Accounting at business schools
Janovská, Lucie ; Fišerová, Marie (advisor) ; Berková, Kateřina (referee)
This thesis deals with the curriculum on wages, which is taught in the subject Accounting at business schools. The first part of the thesis contains a theoretical characteristics of the subject of accounting, its objectives and interdisciplinary relationships. In addition, I focus on the statutory regulation on wages, the inclusion of the topic in the teaching, the possibility of using teaching aids and tools, as well as on the characteristics of concepts used in this subject. The second part is applied to the processing of this topic from the perspective of a teacher. It is a suggestion of a procedure for the interpretation of this theme in lessons Accounting at business schools. The analysis involves the interpretation of both the first and also the second concentric circle. There is also included a specific suggestion of the application of problem classes in the teaching curriculum on wages. The last part is the evaluation of the survey, which focuses the use of the concept of problem teaching in the subject Accounting at business scools in the Czech Republic.
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Controlling of personnel costs in a trade organization
Baňka, Marek ; Stránský, Jakub (advisor) ; Plachý, Josef (referee)
The thesis focuses on options mainly in operational management. It deals with requirements for successful management and values that operational management is supposed to gain. It also studies how the structure of budgeting should ensure to satisfy information requirements of the management. Compare the structure of personnel costs in budgeting and financial accounting system. The thesis describes a research of a functional tool that is supposed to fulfill information requirements for a quality personnel costs management in a trade organization.
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The analysis of effect of BMI on wages in Czech republic.
Mikulková, Kateřina ; Mičúch, Marek (advisor) ; Svoboda, Miroslav (referee)
The aim of this thesis is to analyze the relationship between BMI and wages against women and men in the Czech republic. Some previous researches, which are focused on this topic agree, that there exist negative correlation between growing BMI and wages of women, but men neither. Tested hypothesis of this research is that, if BMI of women grows, it leads to decline in their wages. Second tested hypothesis is, if BMI of men grows, it doesn't lead to decline in their wages. Using regression analysis and ordinary least squares method, it is revealed, that there is no statistically significant effect of BMI on wages against people in the Czech republic.
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