|
|
Legal and Taxations Aspects of the Job Creation in the Enterprise - Comparison of the Czech Republic and England
Valentová, Petra ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
The key purpose of this Bachelor’s thesis is to analyze current situation which is connected with legal and some taxations aspects of job creation in the enterprise in the context of Czech and English legal environment. A notion of „job creation“ is limited only to recruitment, selection and taking up of employees with contract of employment. Moreover there are some partial aims that are followed. The first partial aim is an identification of some problems that are connected with following the legal rules, which can be met by the management during job creation in both countries. The second partial aim is, according to author’s opinion, to present suggestions, how the problems should be solved by the management of the enterprise. The part of this aim is an evaluation of advantages and disadvantages of suggestions presented. The third partial aim is to compare taxation charge of the employment income in the Czech Republic and in England. The result of that should be a determination of the taxation environment that is more optimal for tax deduction from employment income. The aims and purpose of this thesis is worked out on the background of theoretic foundations, that are important for understanding of the wider context of the thesis issue. The theoretic foundations are a conception and a signification of human resources; basic theoretic connections of employment law in the context of Czech and English legal code; and remuneration as a factor of tax costs for human resources in the enterprise. The core points of this thesis, by which the aims were fulfilled whether fully or partly, are summarized in the conclusion. There are mentioned also some problems, that arose during the work on this thesis, and their impact on the fulfillment of the aims.
|
|
| |
|
|
Accounting Directives for Local Government Unit
Zahradníková, Andrea ; Dubová, Veronika (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with employee benefits provided in the state administration sector on the basis of an internal directive. The theoretical part introduces us to the basics of HR, motivation, the remuneration system, employee benefits and their accounting and tax aspects. Subsequently, we will take a look at the sources of financing, especially for personal costs in the public sector. The next part will be devoted to individual benefits provided in the investigated institution and a comparison with surrounding institutions of the same level. The last part is focused on recommending changes, for the specific municipal ofiice under investigation, based on the current situation, employee satisfaction, options according to the law.
|
|
|
Overview of Accounting and Tax Aspects of Emploee Benefits in Selected Companies
Gottwaldová, Eva ; Malý, Vladimír (referee) ; Křížová, Zuzana (advisor)
The subject of this bachelor thesis is employee benefits. It focuses on their accounting and tax aspects, both in the theoretical and practical areas. In general, it deals with the current system of providing benefits in accordance with applicable legal regulations. An analysis of the employee benefits used in selected engineering companies is carried out, and based on its evaluation, an optimization of the employee benefits system in the selected company is proposed.
|
|
| |
|
|
Legal, Tax and Accounting Factors of Employee Welfare
NOVÁ, Lucie
The goal of this bachelor thesis is to analyse the influence that legal, tax, and accounting factors have that impact the employee welfare in a company. Certain influences are evaluated on how much they affect the employers and/or employees. Employee welfare is divided into three categories in this thesis - mandatory, stipulated, and voluntary. The applied research mainly focuses on the category of voluntary employee welfare. Two types of questionaires and semi-structured interviews with selected employers were used for the applied research. For social and demographic aspects that indicate which benefits are preferred research was carried out with employees, while among employers the legal and tax factors were the main focus. As part of the research, a comparison of employee welfare in two different companies was also conducted. Even though the two selected companies were vastly different in size and industry-specialisation, the differences regarding employee welfare were minimal.
|
|
|
Accounting and Tax Aspects of Emploee Benefits
Šašinková, Barbora ; Kahounová, Jana (referee) ; Křížová, Zuzana (advisor)
The bachelor thesis focused on the topic of employee benefits and specified their accounting and tax aspects. The theoretical part is focused on the description of the human resources, employee benefits and finally accounting and tax aspects of employee benefits. The thesis analyzes the current system of benefits provided to employees in a particular company and contains a proposal for their improvement.
|
|
| |
|
| |
|
|
Accounting and Tax Aspects of Emploee Benefits
Randis, Lukáš ; Sedláčková, Dana Karská (referee) ; Křížová, Zuzana (advisor)
The bachelor thesis deals with accounting and tax aspects of employee benefits. The theoretical part is focused on the description of the human resources, employee benefits, their current legal regulations and finally accounting and tax aspects of employee benefits. The thesis analyzes the current system of benefits provided to employees in a particular company and contains a proposal for their improvement
|
guest ::
