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Salery and Employee Problems Formulation and Evaluation
DRNKOVÁ, Martina
The aim of this bachelor's degree dissertation was to conduct an investigation into wage processing. The theoretical part of the study clarifies the notion of wage, describes its individual functions as well as the way it is determined, calculated and accounted. This section deals also with labour law, public health insurance, social security and physical persons{\crq} income tax of dependent activities. As this is a truly vast area impossible to cover in a single study in its entirety, this dissertation concentrates on the system of rewarding and the individual instruments that this system uses. The work focuses in particular on employees' benefits in relation to amendments made to the legal regulation of income tax, which took effect as of 1st January 2007, mainly due to the labour code, which contains amendments to income tax law. At first glance, these appear to be very mild, butin fact they are very substantial. This amendment resulted in the expansion of the room available for providing employees' benefits at the cost of the employer's tax related expenses. The practical part of the study deals with one particular company. Each of the subsidiaries of the company creates its own rules for rewarding its employees; the parent company only sets rules for rewarding members of top management. For the purpose of comprehensibility, the study presents a detailed structure of the rewardi system including the individual instruments adopted by one of its subsidiaries as well as the system used for rewarding the top management. The company rewards its employees on the basis of employees' benefits although no self-contained system has been put in place so far.. The following section of the practical part of the dissertation contains a proposal for an improvement of the reward system by means of creating a self-contained system of providing employees' benefits. The practical part of the dissertation then returns to the above mentioned amendment to income tax law, since the presentation of the selected types of benefits that are to be included in the rewards system also includes an explanation of how this impact upon public health insurance, social security and income tax, both from the employee's and employer's perspective. The concluding part comprises an evaluation of the rewards system adopted by this company and highlights the advantage of rewarding employees by means of benefits in relation not only to the employees' motivation and satisfaction, but also to tax optimization.
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Subsidies for Regional Budgets in the Czech Republic after 1993. Theoretical and Empirical Analysis.
DRNKOVÁ, Martina
The objective of the diploma paper was to assess the role, structure and development of subsidies within the system of financing of municipalities of the Czech Republic after 1993; to find out how the public administration reform was reflected in the system of municipal financing and whether it supported a higher financial self-sufficiency. The analysis of subsidy development was carried by means of comparing the total amount of subsidies and own revenues in relation to the total revenue in the period 1994 - 2007. In addition, the analysis of subsidy structure and the analysis of average volume of subsidies per unit in the period 2001 - 2007 were used in order to reach the intended objective. The paper is focused in particular on the municipalities of South Bohemia Region. Out of the total number of 662 municipalities, a representative sample of 179 municipalities was selected where the analysis was performed. The analysis also included all municipalities of the Czech Republic with population higher than 40,001. The total number of municipalities in the representative sample amounted to 203. The municipalities were classified into eight size categories by population. The public self-administration reform resulted in the fact that revenues from shares and assigned taxes started to flow into the municipal budgets, which contributed to a higher financial and decision-making self-sufficiency of the municipalities. Despite the public administration reform, the volume of subsidies still represents a considerable portion of sources of regional budgets. By means of analysing the structure of subsidies, it was ascertained that the share of the claimed subsidies in the total revenues from subsidies was growing with the growing number of population and on the other hand, the share of subsidies that may not be claimed in the total revenues from subsidies has been declining with the growing population. By means of analysing an average volume of subsidies per unit, it was ascertained that the amount of provided claimed subsidies as well as subsidies that may not be claimed grows with the number of population. In the same time, a considerable variability in revenues from subsidies was ascertained within municipalities in individual size categories. On the contrary, the variability was declining with the growing population.
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