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Business trips with a focus on transportation
Baumruková, Tereza ; Kalábová, Markéta (advisor) ; Valentová, Jana (referee)
This bachelor thesis named Business trips with a focus on transportation deals with basic principles of business trips, process of business trips, travelling compensation provided to employees and transportation at business trips. Aim of the work is to analyze business trips in one particular company and to find out if there is a kind of transportation which is more advantageous than the other types. This research was carried out separately for employees and for the company.
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Tax optimization of travel expenses of the chosen company
Němcová, Viktorie ; Finardi, Savina (advisor) ; Kábelová, Lucie (referee)
The bachelor thesis Tax optimization of travel expenses of the chosen company describes the legal regulation of travel expenses in accordance to Labour Code and Income Tax Act as amended for the year 2017 and applies these acquaintances within the evaluation of travel expenses in the company QED GROUP plc. The theoretical part of this thesis is aimed at some problematical areas of travel expenses beyond the scope of general regulation such as a view on employee definition in accordance to Labour Code and Income Tax Act, determining the influence of setting place of regular workplace and its influence to transport expenses or explaining the difference between food allowance and meal tickets. The practical part of the thesis focuses to verify if the correct approach regarding travel expenses is applied by the company, evaluates this approach from the perspective of taxation aspects and eventually suggests preferable tax solution. The subordinate aim of this thesis is to revise the internal directive of travel expenses of the company depending on acquaintances from both parts of the thesis.
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Recent problems of working law in practise at schools, which are provided by city concils in Czech Republic in fokus on realization of business trips
Thumsová, Martina ; Kitzberger, Jindřich (advisor)
This work deals with issues of business trips in primary schools that are provided by municipality in relation to the law No. 365/2011 Sb., that changes law No. 262/2006 Sb., Labour code, as amended and other related laws valid since January 1st 2012 that says empoyees cannot give up on their rights in advance. Based on assumption that travel expenses that must have been paid to employees in full are huge burden on school budgets. All the travelling with pupils becomes very expensive. According to connection between theory and practical use, all activities cannot be provided only at school and it's necessary that teachers travel with children to learn away from school. This work summaries the rules for reimbursement of travel expenses and reflects the views of headmasters at issues of business trips in primary schools. Finding, that it has not been working sufficiently with law in the area of travel expenses, is an alarming for all superiors in education. On the other hand there are many areas of school activities which would be required to get specific legislation. Keywords: Business trip, working hours, time for relax, night shifts, work standby, weekend working, working during holiday, working overtime, travel expenses, meals, driving refunds, accommodation expenses, necessary incidental...
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Business trip
Tichá, Kristýna ; Štefko, Martin (advisor) ; Hůrka, Petr (referee)
The main reason for the choice of the topic "business trip" and the focus of that particular sector of labour-law is, that most of us will actually enter an employment relationship one day. The concept of a business trip is well known by the public, yet the specific legal regulations of the conditions of sending employees for a business trip and providing travel cost reimbursement, contained in the Labour Code, are not known as well. The general concept of the business trip and its kinds (domestic and foreign business trip) and the closely related terms such as the place of work and regular place of work are the main concern of the first part of my thesis. The focus then shifts onto the conditions of sending employees for business trip, specifically onto the agreement with the employee and its historical development, duration of a business trip and other conditions like the start time and the end of a business trip or means of transport and accommodation. The thesis continues with the focus on the process of a business trip, describing work assignment, working hours and interruption of business trip, furthermore describes the instructions for a business trip with the orientation on the definition of the chief employee and the practice of the courts in this issue. Towards conclusion my thesis concerns travel...
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Recent problems of working law in practise at schools, which are provided by city concils in Czech Republic in fokus on realization of business trips.
Thumsová, Martina ; Kitzberger, Jindřich (advisor) ; Svoboda, Petr (referee)
This work deals with issues of business trips in primary schools that are provided by municipality in relation to the law No. 365/2011 Sb., that changes law No. 262/2006 Sb., Labour code, as amended and other related laws valid since January 1st 2012 that says empoyees cannot give up on their rights in advance. Based on assumption that travel expenses that must have been paid to employees in full are huge burden on school budgets. All the travelling with pupils becomes very expensive. According to connection between theory and practical use, all activities cannot be provided only at school and it's necessary that teachers travel with children to learn away from school. This work summaries the rules for reimbursement of travel expenses and reflects the views of headmasters at issues of business trips in primary schools. Keywords: Business trip, working hours, time for relax, night shifts, be ready to work on call, weekend working, working during holiday, working overtime, travel espenses, meals, driving refunds, accommodation expenses, necessary side expenses, budget, financial sources
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Travel Reimbursement
Maršalová, Pavlína ; Weissová, Helena (referee) ; Polák, Michal (advisor)
Bachelor’s work deals with problems travel reimbursements. Summarizes theoretical knowledge and looks for optimal rules and procedures of providing travel reimbursements in the company. The practical part contains analysis of present circumstances in the company and concept of giudeline for the travel reimbursements. In conclusion deals with examples of travel reimbursements in company and demonstrates possibility of using the guideline.
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Creation of Interdepartmental Directions in a Selected Firm
Vrtalová, Ivana ; Horký,, Vladimír (referee) ; Hanušová, Helena (advisor)
This thesis focuses on the problem of internal guidelines for accounting in a selected company. The first section provides theoretical background of accountancy and internal guidelines. The main tasks of the second part of this work is an analysis of the current company guidelines’ state, identifying imperfections and, consequently, design new or update already existing directives. The aim of the thesis is to increase the efficiency of the management process in the company.
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Accounting Optimalization in the Selected Firm
Smejkalová, Dana ; Hudečková, Martina (referee) ; Hanušová, Helena (advisor)
Thesis is focusing on the possible personal costs and is acquainting with their accounting and tax issues. It is analyzing the tax part of costs and their interception in accounting system. First part of the thesis is focused on compact overview of legal definition of accounting in Czech Republic and its principles and purposes for business activities. Further is describing a system of remuneration via wages, salaries and employee’s amenities and is explaining the group of accounts 52 – Personal costs issues in the connection with their tax aspects. The objective of diploma thesis is also defining mission allowances with relating valide.
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Payroll accounting in Kazakhstan
Mukhambetzhanova, Elmira ; Purina, Marina (advisor) ; Hora, Michal (referee)
Bachelor thesis acquaints the Czech readers with the accounting system in Republic of Kazakhstan which gained independence on December 16, 1991 and is still at the stage of reform and improvement. The aim is to assess the payroll issues of accounting and tax purposes. Work is divided into two parts - theoretical and practical. The theoretical part presents insights from the Labour Code and the law "On Accounting and Financial Reporting", which forms the basis for elaboration of the practical part. The practical part introduces analytically discussed various methods of calculations and accounting of payroll, comparing gross and net wages of the employee, and the impact of tax on the employer and employee determined on an example of a particular enterprise. The conclusion evaluates the status of the payroll department of the analyzed company where the basic knowledge needed in terms of wages is summarized, the main problems with the payroll system are identified and possible solutions are given.
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Travel expenses in practice
Pospíšilová, Marcela ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This Bachelor's thesis "Travel expenses in practice" deals with question about travel expenses, especially for business sector. The introduction is focused on the applicable terms that are used for creating travel statements. It is based on legislation in the Czech Republic. The thesis defines legal basic concepts, principles and types of travel expenses that are supplemented through illustrating examples showing basic issues. After theoretical interpretation follows the chapter connected with the topic about the impact of taxation on travel statements. The fundamental part of this thesis is focused on real enterprise called "ABBOTT LABORATORIES, Limited Liability Company". Through using detailed analysis are described the method for providing travel expenses in the company. The results of the analysis are compared with the knowledge acquired from the theoretical part. Conclusion includes an evaluation of the effectiveness of existing conditions that defined travel expenses in the particular company and recommending adjustments of discovered deficiencies.
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