National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Comparison of the tax burden of employees in the Czech Republic and in Ireland
Křivanová, Jana ; Kubátová, Květa (advisor) ; Bušovský, Ladislav (referee)
The purpose of the thesis is to compare the taxation of the employee income in the Czech Republic and in Ireland with appropriate legislation of 2015. In theoretical part, I describe tax system of both states with an emphasis on taxation of income from employment. The theoretical part contains also a short summary of tax systems development. Practical part is divided into two different sections. First of them is focused on the calculation of effective tax rate for taxpayers in different types of households and the second one deals with the calculation of interval and global progressivity of tax in both countries, together with an analysis of income equality or inequality in society by using the Lorenz curve and the Gini coefficient. The calculations showed a progressive tax effects in both the Czech Republic and Ireland, with higher rate of tax progression and higher degree of income inequality in Ireland. From the perspective of effective income tax rates, higher tax burden is imposed in Ireland. The effective tax rate is on average 13.5 of percentage points higher than in the Czech Republic. This is also confirmed by the legal provision of the relevant tax legislation.
The system of education workers in company AGC Flat Glass Czech, a.s.
Křivanová, Jana ; Křečková Kroupová, Zuzana (advisor) ; Sehnal, Libor (referee)
The thesis deals with the workers' education of the company AGC Flat Glass Czech a.s. The first part describes the theoretical aspects of education and development of the employees in the firm -- the process of education, educational methods, trends in human resource development, efficiency and costs of training, the plans of succession. Further it characterizes the current state of education and development of the individuals from the perspective of the Czech Republic, and compares the results especially to the European context. The practical part analyses the current system of training and development of workers in the company based on the executed survey. The aim is to assess the current concept of education in the firm AGC Flat Glass Czech, a.s.
Organisational architectres of multinationale companies
Křivanová, Jana ; Malý, Milan (advisor) ; Peklo, Jaromír (referee)
At work I try to define a few concepts - globalization, multinational companies and organizational architecture. Should also bring the development and analyze the structures of multinational companies, and show their use in practice. Zoom in further development of organizational structures with regard to the global crisis.

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