National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Reporting and Assurance of EU Subsidies
Truhlářová, Eva ; Pelák, Jiří (advisor) ; Roubíčková, Jaroslava (referee)
This thesis is focused on the subsidies that flow to the Czech Republic from the EU budget. The text describes the mechanism by which funds from the EU budget financial resources go to the Czech Republic. In my thesis I also bring an overview of funds and operational programmes that can be used for project financing in a current programming period. The key issue is reporting (monitoring - according to the terminology used in the field of EU funds). The second issue is assurance or audit. Since the entire area of subsidies is constantly evolving (and in the case of the Czech republic it is a relatively "new matter"), there is still a big number of training workshops and information that would support quality and "correct" management of these resources. These activities will support the recipients in completing of monitoring reports.
Payroll Accounting
Truhlářová, Eva ; Pelák, Jiří (advisor)
Abstract Main topic of my thesis is the Payroll Accounting. The work summarizes most of the areas that are related to this topic and the knowledge necessary in calculating the final determination of wages. Beginning the thesis mentions specific chapters from the Labor code which explain the facts about the start, changes and the termination of the employment contract then more detailed description of the arrangements performed outside of the employment contract and then working hours and minimum wages. Next chapter handles the actual payroll matters and the main principles of providing and paying wages. Large part of this thesis is devoted to problems of public and health insurance and social security. This chapter explains the notions and concepts of those topics. The following chapter focuses on a tax of personal income and fringe benefits with basic concepts and principles that shall be followed in calculations of this tax. The last section is devoted to the calculation of wages itself, starting with general "formula" and followed by an example in which the calculation and determination of wage is shown.

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1 TRUHLÁŘOVÁ, Eliška
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