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Comparison of the Tax Burden on Employees in Czech and Slovak Republic
Dvořanová, Renáta ; Hajdíková, Taťána (advisor) ; Krejčová, Iva (referee)
This thesis analyzes the income tax with a detailed analysis of tax on income from employment, social security and health insurance in the Czech and Slovak Republics. Its aim is to compare the tax burden on selected groups of employees made on the basis of model calculations with the same parameters for the Czech and Slovak Republics. The result is an advantage as the tax environment from the perspective of employees.

Právní a zdravotně sociální aspekty činnosti OSPOD jako ustanovených opatrovníků v zámu nezletilých dětí
BORSKÁ, Jana
The Czech Republic as a signatory of the Convention on the Rights of the Child has vested the practice of state administration in the field of care for minor children to municipalities with extended powers, where the protection of the rights and legitimate interests of minor children is safeguarded by state authorities of social and legal protection of children (ASLPC hereinafter). These authorities are incorporated to the extent laid down by the Act on Social and Legal Protection of Children (Act No 359/1999 Coll., as amended). The position and roles of ASLPC and their competence and jurisdiction are also regulated by the same act. The position of workers of these authorities and its legal embodiment is equally important. Regarding professionality, there are high demands on these workers. In the Czech Republic, significant changes in legislature have been made over the past three years. These amendments have led to the strengthening of the rights of minor children and to the establishing of new tools for their protection. In connection with the adoption of new substantive regulation of family law, which is now exhaustively dealt with by the Act No 89/2012 Coll., the Civil Code, new procedural rules have been established regarding protection of rights of minor children. Such procedural legislation includes (apart from the long-existent Act No. 99/1963, the Code of Civil Procedure) the Act No 292/2013 Coll., on Special Civil Proceedings. The decision-making regarding minor children has been vested mainly by the state into the competence of courts. The courts appoint the locally relevant ASLPC as a guardian who then represents the interests of minor children. The purpose, interwoven with and derived from the first one, was to explore the opinions of selected social workers of ASLPC and of district court judges regarding the defined problems occurring during the work of ASLPCs and courts while protecting the interests of minor children. These particularly include: the use of the tool of precautionary measure; problems of different territorial jurisdiction of courts and ASLPCs; processing of complaints regarding bias in various phases of the proceedings; professional training of workers of ASLPC It is evident from the proposals of both judges and ASLPC workers that it is necessary to unify territorial jurisdiction. The courts are suggesting the priority criterion of the address where the child mainly resides. ASLPC workers suggest the official permanent residence as the prime criterion. Bias causes problems in all phases of proceedings. It is obvious that courts take differing approaches towards the solution of this problem (some courts solve the problem of bias complaints filed by the parties while other courts do not) and for ASLPC workers it is difficult to assess how to act when such complaint is raised against them. The training of ASLPC workers - workers are obliged to educate themselves and their employer is obliged to finance such training. Not all ASLPCs are able to provide training in the required extent - due to financial reasons (the average costs of education of one employee pose from 9,169 to 13,400 CZK annually and they cover approximately 6 days of training). The heavy work-load caused by insufficient numbers of ASLPC employees prevents them from completing such compulsory training. As part of the examination of the "participation of a collision guardian in court proceedings" it has been found out that irregular participation of the worker in the proceedings (absence from participation in appeals proceedings); incomplete reports (directed to courts) from surveys in families. Based on comprehensive examination of the problems of territorial jurisdiction, it was recommended that requests are independently recorded and financial compensation is provided for ASLPCs who are requested to represent minors in front of courts, to draft proposals for precautionary measures.

Characteristics of the working behavior of Czechs and Ukrainians
BYKOVA, Sofia
The aim of this work is to create a transparent and comparable characteristics of the work behavior phenomenon within the cultures of those states - what is common and what is different between them, or maybe incompatible .It is supposed to have some analysis of possible conflicts and their connection with the mentality. The primary reason of this aim choosing is the specialty I study. My work contains information that could be interesting and useful not only for me and my future job, but also for managers and other employees. Overview of examined issues contains specific points, such as the fundamentals of economic psychology and behavioral economics (symbiosis of psychological and economic opinion on motivation and rationality of individuals), theories of motivation and reaction to different occurrence, characteristic of the term "mentality", general points about the human impact of the world economy. For realizing the goals of my work the following hypotheses have been proposed - Czech and Ukrainian mentality have significant differences, though these cultures are close. - Ukrainian and Czech employees are able to work effectively in a team and find a "common language" in the workplace. The difference in mentality does not obstruct on it. - Employers could be interested in the Ukrainian employees taking into account their high concernment and motivation. All three of the hypotheses were confirmed by observed data and comparison of mentality characteristics. Czechs are often tolerant to other cultures, moreover Ukrainian culture is not much different and does not create difficulties in the working relationship. Based on the fact that the chosen company has no conflicts associated with work behavior and differences in mentality, it's hard to define my contribution to this organization work.

Care for Employes in Company Novartis s.r.o.
Potůčková, Gabriela ; Němec, Otakar (advisor) ; Štefková, Mariana (referee)
The aim of this thesis is to describe, analyze, evaluate, and propose measures to improve the system of care for employees. The first part is theoretical, which defines the terms that are necessary to cope with an understanding of the issues and provides a basis for the practical part. Content is defined by the importance of taking care of employees, its structure. The practical part is devoted to the analysis of the current state of care for employees in that company. As part of the survey, which was based on a questionnaire survey. Based on the obtained data are suggested steps to improve the effectiveness and satisfaction of all employees tuned system.

Income Tax Aspects of the Professional Music Groups
Zichová, Tereza ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The goal of the submitted thesis "Income Tax Aspects of the Professional Music Groups" is to compare and analyse the situation of the members of the professional music group, who are remunerated either as employees or as self-employed persons. The aim of my bachelor thesis is to assess which method of taxation is for the music group the most beneficial. The theoretical part evaluates the status of employees who have concluded with their employers labour contracts or agreements on work performed outside employment and those who are paid as self-employed. Using specific examples of revenue of the music group in question, the practical part focuses on comparing the rate of taxation of its members as employees and its members as self-employed persons.

Caring for employees and corporate strategy
Palmová, Jaroslava ; Hájková, Ivana (advisor)
Diploma thesis objective Diploma thesis deals with the care about the employees. Theoretical part explains basic concepts of the labour law and personnel work in the small sized company. Company strategy is mapping situation in the education of employees, their motivation, appraisal and remuneration. Applied part of the thesis is focused on the health and safety at work and employees health care. There are analysed employee's amenities and benefits. This part includes also analysis of the working conditions related to the employment. In the last chapter there are summarized recommendation leading to the more efficient personnel system and employee safisfaction.

Motivation of employers in construction company
Martincová, Tereza ; Hawlová, Jarmila (referee) ; Linkeschová, Dana (advisor)
The thesis deals with employee motivation in construction company. The aim of the thesis is to improve the current concept of firm motivation in a selected company. The theoretical part introduces the basic terms and theories related to the topic. Based on a questionnaire survey, the practical part assesses the current system of motivation in the particular company in order to recommend prospective changes to its incentive system. The proposal to improve the system of employee motivation can contribute to customer satisfaction and loyalty of the employees who will work efficiently and responsibly.

Analysis of employee benefits
Kodetová, Tereza ; Legnerová, Kateřina (advisor) ; Palíšková, Marcela (referee)
The target of this bachelor thesis is to analyze employee benefits from the perspective of employees and to employers suggest possible ideas to improve their provision. The work is divided into two parts: theoretical and practical. The theoretical part describes the overal remuneration of employees, payroll system and employee benefits. Benefits are included in the remuneration system, broken and some of them are defined. The practical part presents a survey among employees in the Czech Republic. Here are classified research methods, identification of respondents and subsequent analysis of the research results, including recommendations for employers.

Labour costs and perks in an organization
Hájková, Veronika ; Šišková, Jitka (advisor) ; Pavla, Pavla (referee)
The dissertation Labour costs and perks in an organization occupies with analysis of wages and labour costs, which nowadays forms an inseparable part of policy in each organization.The dissertation is divided into 2 main parts.The theoretical part is focused mainly on the theory of wages and labour costs. Then it defines employee benefits, their kinds , classification (or structure) and trends, the large part is devoted to the sytem of providing constituent employee benefits and follow up tax-deductibility of interest on the side of employees and employers. The practical part is concerned with analysis of the present-day system of remuneration and providing benefits in a selected company. The great attention was paid to height of costs, which a selected company must spend on the provided benefits. The overall level of satisfaction/unsatisfaction with provided benefits was investigated by means of questionnaire survey among employees in a selected company. The structure of up to now provided benefits was evaluated on the basis of information collected during the survey and created a dissertation conclusion. At the same time there was a proposal for integration of new kinds of benefits into the overall remuneration system.

Comparison of Taxation Wages of an Employee Under the Coarse and Gross wage
Staníčková, Lenka ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The aim of this thesis is the comparison of taxation of wages of an employee under gross and super-gross wage. In 2016 the government plans to repeal the tax base super-gross wage and restore the calculation of income tax from the gross income. Renewals for 2016 is to increase the tax rate from 15% to 19%. The practical part is devoted to the characteristics of the company Metaxo s. r. o., which deals with metalworking for agricultural entities. The practical part on examples are compared wage calculation mode super-gross wage and gross wage. In wages they are reflected in other related changes that are related to changes in calculation of tax bases. This is a rate increase for payment of health insurance for employees, increasing tax benefits for second and subsequent child and changes to the calculation of execution and insolvency rainfall. The aim is to examine the implications that affect workers, employers and health insurers and other organizations and the state budget. Model examples are applied to wages from practice.