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Employee motivation and remuneration from the perspective of tax regulations
Kotovicová, Petra ; Matulková, Lenka (referee) ; Kalová, Dagmar (advisor)
The Bachelor thesis, in seven chapters, deals with the motivation and pay of employees by looking at tax regulations. In the theoretical part, there is a literary research on motivation and its types, the distribution of benefits and the consequent tax implications at the employee and employer, which lead to the processing of the next part. The analytical part of the bachelor's thesis briefly describes the company and the benefits provided. This section also includes an evaluation of the questionnaire investigation technique that was conducted in the company. In the last part of the bachelor's thesis, I present the recommended benefits that were identified by the questionnaire investigation, as well as the outlined benefit proposals that the company could include in its remuneration system.
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Návrh zlepšení systému poskytovaných zaměstnaneckých výhod ve vybraných finančních institucích
Kotásková, Zdeňka
This diploma thesis, deals with a question of an employee benefits, in a selected institution of the financial sector. The theoretical part contains basic definitions related to human resources and management. Definition of employee benefits, characteristics of employee benefits and classification of employee benefits. This information is taken from professional works from Czech and foreign authors that are listed in bibliography. The main part is focused on specific companies. There is a description of each company, number of employees, and information about employee benefits, which are provided by the company. At the end of this chapter there are questionnaires that were sent out to employees of financial institutions. There are also some proposals, to improve the system of employee benefits, which are also included.
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Topical Issues of Remuneration of Members of Governing Bodies of a Joint Stock Company
Bonaventura, Jan ; Čech, Petr (advisor) ; Hurychová, Klára (referee)
Topical issues regarding remunerations of members of joint-stock company bodies Abstract The issue of remunerations awarded to members of bodies of joint-stock companies is always topical. The primary objective of business is to generate profits, while maximizing the benefits gained is also one of the principal objectives driving the actions of members of elected bodies. However, opposed to that are interests of shareholders whose assets are managed by such body members, as well as other stakeholders seeking proper functioning of the company. Thus, the applicable legislation must find a balanced level of regulation that is liberal enough to enable growth, innovations and sufficient motivation of body members, however while preventing negative aspects. The present thesis aims at describing the current legislation taking into account the changes to come with the long-expected large-scale amendment of the Act on Commercial Corporations in January 2021. The thesis also refers to current case law providing new insights into and perspective on the topic of remunerations, including an entirely new view of the method of approving remunerations and rules for applying a sanctioning mechanism in the form of maluses. The first section of the thesis focuses on the structure of bodies in a joint-stock company. It...
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Essays in Behavioural and Experimental Economics
Matoušek, Jindřich ; Havránek, Tomáš (advisor) ; Miklánek, Tomáš (referee) ; Rachinger, Heiko (referee) ; Gechert, Sebastian (referee)
CHARLES UNIVERSITY FACULTY OF SOCIAL SCIENCES Institute of Economic Studies Essays in Behavioural and Experimental Economics Abstract for Dissertation thesis Author: Mgr. Jindřich Matoušek Study program: Economics and Finance Supervisor: prof. PhDr. Tomáš Havránek, Ph.D. Year of defense: 2022 Abstract The dissertation consists of three papers presenting applications of experimen- tal as well as statistical methods to the topics of behavioural economics. The first paper introduces a series of laboratory experiments in which I apply the experimental methods to a complex decision making problem. The second and third papers present quantitative syntheses of the literature on the classi- cal topics of behavioural economics. The general introduction connects these chapters together. Detailed abstracts for individual papers are presented at the beginning of each chapter. In the first paper, I experimentally examine two complex multi-unit auc- tion mechanisms with an opportunity to communicate and thus collude while comparing these mechanisms in terms of efficiency. Strikingly, allowing for communication increases efficiency in examined auction formats. A cheap-talk collusive agreement resulted in a better allocation compared to the treatments without communication. I hypothesize that complex auction formats makes...
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A Conception of Preschool Child's resilience and its Comparison from Teacher's and Parent's Point of View
Frídová, Denisa ; Krykorková, Hana (advisor) ; Švandová, Martina (referee)
A Conception of pre-school child's resilience and its comparison from teacher's and parent's point of view The key words: psychological resilience pre-school child initiative self-regulation attachment/relationships Abstract Theoretical part In the theoretical part the term "psychic resilience" and various approaches to it will be established. The reader will be familiarized with the factors of psychic resilience that are of the utmost importance for its development. A self-contained chapter will be dedicated to the characteristics of the pre-school child with a focus on the most important areas of said age - socialization, play, the development of self-regulation and initiative. Kindergartens as important institutions throughout the pre-school age will also be targeted. Practical part The goal of the practical part is to determine whether the viewing angle and overall conception of a child's psychic resilience differ among a child's parents and a child's teachers. Given the fact that psychic resilience is being developed in two separate environments, family and school, disparities in the conception of psychic resilience from a parent and teacher's standpoint have been observed. The standardized DECA-2 form has been used.
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Personal management of Junák
Chytrá, Markéta ; Vrzáček, Petr (advisor) ; Lejsal, Matěj (referee)
This diploma thesis investigates the human resource management in Junak. It focuses on the basic organisational units in Junak. The topic of the diploma thesis follows the personal areas from Strategy 2022, which contains visions that are supposed to be fullfilled by 2022. The aim of this study is to monitor the practice of human resource management in organisational units with good people management. The theoretical part involves explanations of human resource management fundamental terms and engages in relevant subjects which are related. The empirical part is divided into two areas. The first one introduces the Scout movement in general, the Scout organisation in Great Britain and the organisation Junak and its strategy. It describes the organisational structures and focuses on the department of human resource management and support for volunteers. The second area is the research itself. Sixty Scout units were chosen for the study. I addressed 18 leaders of units according to some qualitative indicators and special recommendations, 14 interviews took place. Interviews focused on the practical experience, inspiration, personal attitudes and opinions of the leaders or their deputies. The main outcome of the diploma is the human resource management recommendation for basic organisational units and...
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Preferences of the main groups of pollinators for the functional floral traits
Malá, Karolína ; Janovský, Zdeněk (advisor) ; Hadrava, Jiří (referee)
This bachelor thesis summarizes the preferences of the main functional groups of pollinators towards floral traits of plants. Due to coevolution and mutual selection pressures, these two life forms have begun to adapt to each other and develop traits on which the future of their life depends. The plant seeks to attract its pollinators, thus ensuring efficient pollen transfer or reproduction for its species. Attractants are used to motivate visitors to its flowers. These attractants provide pollinators with either direct rewards (food, shelter, brood) or rewards in the form of sensory perceptions (colour, scent, morphology). Recently, it has become apparent that flower colour, morphology and the type of food reward offered by the flower have the greatest influence on pollinator choice. Based on preferences towards attractants, we can organize several functional groups whose representatives have the same or similar choice preferences. Key words Pollination syndromes, pollinator, selection pressures, plant traits, coevolution, preferences, fidelity, diptera, coleoptera, lepidoptera, hymenoptera, birds, colour, morphology, rewards
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Motivace zaměstnanců ve firmě Jokova, s.r.o.
Kubalová, Romy
Kubalová, R. Employee motivation in Jokova, s.r.o. company. Bachelor thesis. Brno: Mendel University, 2018. This bachelor thesis deals with the employee motivation system at the Jokova, s.r.o. company, specifically its analysis, evaluation and subsequent recommendation of possible improvements of this system. The aim is to propose improvements that would lead to increased satisfaction and, at the same time, employee’s performance. The first part of the thesis gives an overview of the terms from professional literature in the fields of motivation, precisely the work motivation and other related concepts. The second part consists of own research, in which questionnaire surveys, qualitative interviews and observation methods are used as research methods. The incentive system is evaluated by the accomplished research then proposal improvements are suggested in order to benefit the company and its employees.
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Motivation, reward and punishment in primary education and their practical application
Dvořáková, Jana ; Dolista, Josef (advisor) ; Blažková, Miloslava (referee)
The aim of the diploma thesis is the theoretic description of forms of motivation, rewards and punishments applied on elementary school pupils. The research was aimed at the individual forms of motivation, rewards and punishments that respondents apply in their teaching and what the effects are. Theory and practice are compared with the intention to highlight attitudes and features that are applied by teachers in the fields of motivation, rewards and punishments. Consequently, the agreement of forms of motivation and rewards for pupils described in the literature and their application of practical teaching at the elementary school was confirmed. However, the point the academic literature and applied practice differs were the forms and methods of pupil's punishments. Opinions about applied forms of punishment have been diverged by individual interviewed teachers although researched file shows considerable agreement in the previous two topics. The purpose of the thesis is to acquire an outline and detailed information about the given issue and their subsequent comparison with the practice knowledge. The thesis also enriches the theoretical resources with the real experience and whatsoever, there is a general monitoring of the approach of elementary school teachers to this issue. The practical part proceeds in...
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The issue of wages in a selected company
NOVOTNÁ, Iveta
The aim of this bachelor thesis is to analyse labour costs in accounting, determine their influence on calculation of corporate income tax and suggest possible solutions to optimize these costs. The theoretical part presents basic terminology, wage regulations and other wage matters which are used further in the practical part. The practical part aims at labour costs and the system of remuneration of employees in a selected accounting entity. This part includes bonuses, benefits, rewards and other job benefits that are provided in the accounting entity. The data analysed in the practical part are gathered from internal sources of the company in the form of personal meeting and a subsequent interview with the personal manager. The selected company produces plastic pipes and currently it employees around 1 500 employees. Various schemes of job perks are used to calculate and determine an optimum level of labour costs. The result of this analysis is an evaluation of the scheme in terms of corporate income tax and a selection of the most beneficial option for the company in question.
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