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Employment Relationships in Terms of Wage Costs Optimization
Zálešáková, Andrea ; Brhel, František (referee) ; Musilová, Helena (advisor)
The bachelor thesis deals with labor-law relations. It focuses on optimizing the wage costs of employees that are created by employers as a result of frequent hours worked overtime linked to the growth in demand. Specifies basic concepts related to this issue. It includes an introduction to Jednota, a consumer cooperative in Hodonín, especially with the course of the creation of a labor-law relationship, and compares the benefits provided with the competition.
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Employment Relationships in Terms of Costs Optimization
Učňová, Klára ; Bernardová, Ladislava (referee) ; Musilová, Helena (advisor)
The bachelor´s thesis focuses on defining labor-employment relations with the selected employer. It assesses the current situation of the employer, which is related to the purchase of employees from the labor agencies. As a result of commission payments, there is an increase in costs for the employer. The thesis is dedicated to optimizing the costs associated with human resources. It will also detects whether the employer is entitled to one of the contributions under the active employment policy.
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Comparison of labor taxation of employees and employers' costs in the Czech Republic and Poland
Krejčí, Veronika ; Hajdíková, Taťána (advisor)
The theme of the thesis is the comparison of taxation of labor costs of employees and employers in the Czech Republic and Poland. Work is an important factor of production and labor costs, their amount and structure, along with the rate of labor taxation, is an important factor affecting each economy. The benefit of the thesis is the comparison of tax systems, selected macroeconomic indicators, tax rates and labor costs and unit labor costs in both compared countries. The subject of the thesis is the comparison of the costs of employers and the rate of taxation of employees' work. The main objective is to assess whether the joint States through a common trend in the development of labor taxation. The aim of the thesis is divided into several sub-objectives and is used to compare basic macroeconomic indicators, labor cost and unit labor costs and compare the nominal rate of taxation, the rate of effective taxation and effective taxation in both countries. Theoretical knowledge is used to analyze developments and changes in selected macroeconomic indicators. Statistical data are drawn from OECD and Eurostat databases.
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Analyzing the integration of migrants in the Eurozone: lessons for the EU integration
De Luna Gallardo, Gustavo ; Strielkowski, Wadim (advisor) ; Kameníček, Jiří (referee)
Charles University in Prague Faculty of Social Sciences Institute of Economic Studies Bibliographic Record of a an Academic Thesis Title in the language of the thesis (as recorded in SIS) Analyzing the integration of migrants in the Eurozone: lessons for the EU integration Subtitle Translation of the title into English/Czech (as recorded in SIS) Type of the Thesis Master's thesis Author: Gustavo De Luna Gallardo Year 2014 Advisor of the thesis Dr. Wadim Strielkowski, Ph.D. Number of pages 119 Awards Specialization Abstract in Czech Abstract in English Since European Union enables free mobility between its Members States, certain EU countries have become attractive destinations because of the working conditions and/or employment opportunities. As a result, some EU nations have experienced the inflow of large amount of immigrants and disturbances on their labor markets. With regard to this, the concept of Immigration Surplus that proposes that phenomenon of immigration can trigger a process of redistribution of wealth that could enhance the level of production and increase the national income can be applied for analyzing these processes. In addition, research literature suggests that deeper integration of immigrants into host countries can lead to higher levels of economic success. Thus, high levels of...
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Analysis of the development level of funding the direct costs of basic education in regions
Koudelková, Miluše ; Marková, Jana (advisor) ; Kitzberger, Jindřich (referee)
Final thesis analyzes the level of direct funding of non-capital expenditure on basic education in regions of the CR. The funds to finance direct investment expenditure for basic education, which is an integral part of the regional education are allocated from the state budget to the budget of each school system through normatively republican and regional norms per unit of output. The theoretical part describes the legal framework for financing of regional education and deals with the detailed budget breakdown of the system to direct non-investment expenditure of the basic education level of the state budget - Chapter 333 Ministry of Education through the various regions in the primary school. The research section contains an analysis of regional norms and levels of direct financing of investment expenditure in a sample of three elementary schools in each region.
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The Creation of Employment and the Related Obligations of the Employer
Krčová, Veronika ; Dubšeková, Lenka Hrstková (referee) ; Musilová, Helena (advisor)
This bachelor thesis deals with the creation of employment in accordance with the law of the Czech Republic. It provides an overview of the employer's obligations related to the recruitment of new staff and analyzes the future labor costs and the possibility of their optimization for the company FARMA STRÁNSKÝ s.r.o., which is in the process of expanding its business. Based on analysis is recommended the number of employees to be hired and furthermore are outlined some aspects of their contract of employment.
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Comparison of revenue and expenditure of the state budget for the self-employed and employees for the entire active and retirement period of life of individuals under conditions of 2015
Váňa, Václav ; Krebs, Vojtěch (advisor) ; Brabec, Petr (referee)
The thesis entitled Comparison of revenue and expenditure of the state budget for the self-employed and employees for the entire active and retirement period of life of individuals under conditions of 2015 deals with how, whether and under what conditions the self-employed are less taxed than their colleagues working in full-time employment with a comparable income. The model example points out the income threshold at which individual is better off being self-employed, and when it is more advantageous from the viewpoint of the state to be an independent contractor, not an employee. The models include the self-employed, who are misclassified as well as factors such as different amount of sick leave, lower pensions, lower unemployment benefits caused by lower deductions for social insurance, and other factors that are not immediately obvious but markedly influence the total amount of income and expenses to the state of the individual when working as self-employed or an employee.
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Labour Costs in the Accounting Selected Economic Subject
JIREKOVÁ, Kateřina
The bachelor thesis presents basic terms related to wages company policy. The aim of this thesis is to explain the main concept related to labor costs and analyze wages company policy in a chosen company. Salary includes several components on the basic of which the wages are paid to employees. The wages company policy must be set to motivate their employees to work harder. The data needed for analysis has been obtained in the joint stock company XY. The information were determined on the basis of interviews with the accountant in this company.
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