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The Gender Discrimination in the Southwest Region of Slovak Republic
Gajdošech, Martin ; Macáková, Libuše (advisor) ; Adámek, Petr (referee)
The main aim of this paperwork is to point out gender wage differential in the southwest region of Slovak Republic.The gender wage differential was set on the level of 126,2 eur, based on the findings from a questionnaire responded by 116 employees from this region. This means 18% lower wages for women. A relatively small differential is caused by the age structure of the respondents. Almost 48% of respondents were between 20 and 24 year old. We can observe the lowest gender wage differential among this group. By the application of a real age structure we would reach adifferential of 29% which was stated for the year 2009 in the district of Nitra. Approximatly 45 to 60% of the gender wage differential can be explained by the discrimination of women. A woman employed in the district of Nitra gains 76,4 to 101,9 eur less than her male colleague with comparable working abilities. The rest of the gender wage differential can be explained by the discontinuity of the performance of women on the labour market and also by more frequent shifts in work specialization.
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Analysis of the Czech labor market
Zajdenová, Mária ; Pavelka, Tomáš (advisor) ; Džbánková, Zuzana (referee)
How already results from the title, the aim of this paper is principally to analyse situation in the labour market of Czech republic. In theoretic part I deal about labour market based on the economic theory. Furthermore, I deal about problem of investment in human capital and discrimination at the labour market. Then in analytic part I deal about situation in Czech republic. I analyse wages, unemployment and development from 2002 to 2009. At the end, I compare labour market of the Czech republic and labour market of other states in European union.
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Regulation of payroll accounting in the Czech Republic
Machalíčková, Zdeňka ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Thesis deals with regulation of payroll accounting in the Czech Republic in corporate sector. It defines broad issue of labour-law, wage, tax and accounting regulations focused on these problems and it works up basic principles which the employer must abide by. It is mainly focused on regulations valid in 2009 and it refers to the most important changes in particular spheres of payroll accounting. The thesis is finished with practical examples of correct wage calculation and booking of processed wages.
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Analysis of the Development of Wages in the Czech Republic since 1993
Bartoňová, Iveta ; Zeman, Karel (advisor) ; Vebrová, Ludmila (referee)
I chose this theme because it is current topic , as well as the issue price of labor affects almost every one of us. The aim of my work is to analyze the progress of earnings in the Czech Republic and the factors that influence this development since 1993. In the theoretical part of the work I am going to analyze the opinions of the authors of the theories of wages, and the types of the price of work and influences that determine them. Furthermore, in this chapter, I am going to analyze the theories on the effects of macro-economic indicators such as gross domestic product, inflation, labor productivity, the unemployment rate, etc. on earnings. In the analytical or practical work I am going to analyze the earnings progress in terms of education, professions, regions, age, etc. In addition, in this chapter, I am going to analyze the development of macroeconomic indicators in the Czech Republic and their effect on wage since 1993. At the end of my Bachelor Thesis I am going to try to assess the determinants affecting wage progress in the Czech Republic.
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Payroll accounting
Šimanová, Lucie ; Müllerová, Libuše (advisor) ; Rauš, Jiří (referee)
Diploma thesis deals with the issue of payroll accounting. Payroll accounting is modulated by wide range of legislation. The main goal is to create a comprehensive picture of how wages are calculated and what changes in this area occurred in 2007 - 2009. The individual chapters are examples, which tries to introduce the method of calculating wages. In a separate chapter describes how to calculate wages in a particular company.
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Wage accounting
Knorová, Pavla ; Zelenková, Marie (advisor)
The main task of this thesis is to describe wage accounting in the Czech republic. The theoretical part of the thesis deals in particular with the legal regulations in the area of the Labour code, health and social insurance and taxes. The practical part represents the system of conducting wage accounting and displays the progresses in the calculation (especially differences between 2008 and 2009.)
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Daňové výdaje
Pavlátová, Andrea ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
Obsahem této diplomové práce je analýza a stanovení daňových výdajů v České republice a srovnání vybraných daňových výdajů v některých zemích OECD. Práce je členěna do pěti kapitol. První tvoří teoretický základ pro další analýzu. Zabývá se definicí daňových výdajů a dalších souvisejících pojmů. Druhá informuje o daňových výdajích ve vybraných zemích OECD. Třetí definuje metodiku měření příjmů a výdajů používanou v České republice. Čtvrtá je nosnou částí celé práce. Jsou zde stanovovány jednotlivé daňové výdaje a odhadnuta jejich výše. Závěrečná kapitola porovnává daňové výdaje vybraných daňových úlev v zemích OECD.
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Personnel costs in business
Pech, Daniel ; Nováčková, Zdenka (advisor) ; Strouhal, Jiří (referee)
Autor čtenáři přibližuje problematiku osobních nákladů v podnikání. V první části práce se věnuje obecné charakteristice těchto nákladů, vymezuje základní pojmy, jako je mzda, její funkce, průměrný výdělek a další. Následující kapitoly řeší otázku zdravotního a sociálního pojištění, které v českých podnicích tvoří nezanedbatelnou nákladovou položku. Není opomenuta ani problematika některých zaměstnaneckých benefitů a jejich daňových dopadů na zaměstnance i zaměstnavatele. Diplomová práce je pro názornost a snadnější pochopení tématu doplněna praktickými příklady a účetními schématy. Práce by měla čtenáři ukázat, že otázka osobních nákladů, a tedy také mzdového účetnictví a dalších souvislostí je velmi komplikovaná, vyžaduje znalost řady právních předpisů a jejich neustálou aktualizaci.
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