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Payroll Accounting
Truhlářová, Eva ; Pelák, Jiří (advisor)
Abstract Main topic of my thesis is the Payroll Accounting. The work summarizes most of the areas that are related to this topic and the knowledge necessary in calculating the final determination of wages. Beginning the thesis mentions specific chapters from the Labor code which explain the facts about the start, changes and the termination of the employment contract then more detailed description of the arrangements performed outside of the employment contract and then working hours and minimum wages. Next chapter handles the actual payroll matters and the main principles of providing and paying wages. Large part of this thesis is devoted to problems of public and health insurance and social security. This chapter explains the notions and concepts of those topics. The following chapter focuses on a tax of personal income and fringe benefits with basic concepts and principles that shall be followed in calculations of this tax. The last section is devoted to the calculation of wages itself, starting with general "formula" and followed by an example in which the calculation and determination of wage is shown.
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Health problems due to work related stress focused on workers of probation and mediation service
Budinová, Petra ; Havránková, Olga (advisor) ; Dostálová, Olga (referee)
Ve své diplomové práci jsem se snažila popsat problematiku pracovního stresu s důrazem na jeho vliv na vznik zdravotních problémů. Dle mého názoru spočívá důležitost problematiky pracovního stresu právě v možných zdravotních důsledcích, které sebou nesou i řadu finančních ztrát. V úvodu práce definuji některé pojmy, které považuji pro tuto diplomovou práci za zásadní. Jedná se o pojmy: stres, pracovní stres, zátěž a zvládání. V teoretické části jsem se pokusila vystihnout veškeré aspekty problematiky pracovního stresu. V počátečních kapitolách pojednávám o stresu obecně, následně jsem se zaměřila na popis stresorů, se zaměřením na stresory pracovní a na strategie zvládání stresu. Pro základní porozumění problematice práce v Probační a mediační službě (PMS) jsem věnovala kapitolu specifikům práce v Probační a mediační službě a pracovním stresorům v PMS. Následuje pojednání o syndromu vyhoření, protože se domnívám, že právě pracovní stres může především v pomáhajících profesích vyústit v syndrom vyhoření. Jedno z nejdůležitějších míst v práci zaujímá kapitola o důsledcích pracovního stresu na zdraví, jež sebou nese i důsledky v oblasti financí. K podložení těchto tvrzení předkládám řadu zahraničních výzkumů. Na závěr teoretické části se věnuji námětům na prevenci pracovního stresu. Navrhují doporučení, která...
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The Complex evaluation of financial situation of the Coca-Cola HBC Česká republika spol. s r.o.
Indrák, Martin ; Boukal, Petr (advisor) ; Kerel, Roman (referee)
The Purpose of this thesis is to briefly describe the company but also the whole branch of soft drinks production. The Dissertation investigate financial structure and analyzes the company through particular instruments of financial analysis such as absolute and ratio indexes, Du Pont decomposition, Altman index, Model IN and Economic value added. Also comparison with the biggest and most dangerous competitors on the market is the other essential part. Output of this thesis presents the evaluation of the financial health and condition of the company, its market position and last but not least some little recommendations, if needed.
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Problems of the Managed Care
Čížová, Ludmila ; Lešetický, Ondřej (advisor) ; Střítecký, Rudolf (referee)
The main theme of the thesis is managed care system description and definition. The first part is focused on managed care history, development in this system, and types of organizations providing this medical and hospital services. There is also chapter concerned with problems of resource management and managed care quality. The next chapter describes medical and health services and managed care in the USA, the only country offering these services in free mareket economy. For comparison in the next chapter there are presented someEuropean states, which try to introduce managed care as a tool for reduction of redundant and duplicate health services costs, include Czech Republic. At the conclusion, the comparison of some economic indicator of medical and health services among some European contries and the USA has been done.
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Abuse of the elderly in long-term care and its prevention through positive action by managers
Bowe, Markéta ; Holmerová, Iva (advisor) ; Janečková, Hana (referee)
This thesis focuses on abuse of elderly people in institutional care by the staff. The theoretical part first starts with description of elder abuse in general and than moves onto issue of abuse od elderly people in health and social care institutions. The last part suggests instruments which can be used by manager to prevent abuse. The practical part contains description of a qualitative research conducted with ten participants and their responses to questions about their opinions and experience with abuse of elderly people in health and social care settings. Key words: elderly people, abuse, violence, maltreatment, profesional carer, manager, managerial tools.
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Financial statements and financial analysis
Skučková, Hana ; Cardová, Zdenka (advisor) ; Strouhal, Jiří (referee)
Financial analysis is very important in making decisions and also has some dificulties. The first part is about sources of information for financial analysis (balance sheet, income statement, cash flow, annual reports etc.). The second part describes elementary methods of financial analysis. Mainly methods of calculation, interpretation and usage of ratios for the purpose of firm's financial health evaluation (profitability, liquidity, financial stability etc.). The third part is about history of brewing indurstry, history and present of Pivovar Holba, a. s. There are calculated indicators and are compared with branch average and median.
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Analysis of pre-selected health insurance companies in Slovak Republic between 2005 and 2007
Horecká, Barbora ; Maaytová, Alena (advisor)
My thesis describes the health insurance system in the Slovak Republic after applying reform laws in 2005. The participants of the system are defined and described in details here - insurees, insurance fee payers, health insurance companies and state. Next part of the thesis deals with incomes and expenses of the heath insurance companies as well as with a redivision of the insurance fees, which significantly determines incomes and expenses of health insurance companies. Last part contains a comparision of incomes and expenses of two pre-selected health insurance companies - Všeobecná zdravotná poisťovňa and Apollo
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Comparison of the Health System in the Czech Republic and Austria in the Period 2004 - 2014
Veselá, Kristýna ; Lukášová, Tereza (advisor) ; Bartůsková, Lucia (referee)
This bachelors thesis focuses on the comparison of two health systems between years 2004 and 2014. The health system of Czech Republic and Austria are based on model of Bismarck and they are similar in many things. There is an description of basic terms of the healthcare and a description of a typology healthcare systems nad models in the theoretical part of the thesis. In the practical part is a brief analysis of both systems and then is a comparison in terms of finances and also in terms of quality of healthcare. Based on the obtained indicators it was found that the health system in Austria is more economical than the health system in Czech Republic.
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Financial analysis of chosen enterprise
Svoboda, Michal ; Homolka, Jaroslav (advisor) ; Šeráková, Petra (referee)
The objective of this Bachelor thesis, which is entitled Financial analysis of chosen enterprise, is finding the financial situation of the company KOVO KASEJOVICE MONT s. r. o. from 2011 to 2014. The emphasis is placed on the analysis of the financial health because of basic methods of financial analysis.
This thesis consists of two parts, the theoretical and practical part. The theoretical part is focused on describing the company as a whole, financial analysis and accounting statements. This part presents also the methods and indicators of financial analysis.
In the practical part, there is the chosen enterprise KOVO MONT KASEJOVICE s. r. o. This part is devoted to the analysis of absolute indicators, methods ratios
of profitability, activity, insolvency and liquidity, as well as creditworthy and bankruptcy models based on corporate accounting data. In the end of my thesis are summarizes the results of the financial analysis and evaluation of the overall situation.
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