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Linkage between Job Performance and Remuneration in the Company
HORAL, Karel
The main aim of this work is to valorize job performance and remuneration in the selected company. For the purposes of this thesis was chosen the company Bioptická laboratoř s. r. o. where employees have fixed or variable wages. In the company was used a questionnaire. On the basis of questionnaire were recommended some proposals to improve the system of remuneration of employees. The main shortcomings were found in an evaluation system, mainly in the justice and a benefits.
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The analysis of effect of body height on wages in Czech Republic
Frank, Daniel ; Bíza Bisová, Sára (advisor) ; Čermáková, Klára (referee)
The aim of this thesis is to analyze the effect of body height on wages of men and women in Czech Republic. I construct regression models using data gathered by survey in Prague and Zlin. Parameters of these models are estimated by using ordinary least squares method and also two-stage least squares method including instrumental variables. Because of large differences of locations I decided to examine mentioned cities separately. Research reveals the significance of the main explanatory variable only at model studying Zlin utilizing ordinary least squares method. An increase in human height by a centimeter is associated with a growth of his/her wage by 0.65 % on average.
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Analysis of a payroll system in the company XY
Hřebačková, Monika ; Müllerová, Libuše (advisor) ; Borek, Martin (referee)
The main content of this thesis is the assessment of a payroll system in the company XY. The theoretical part depicts all information regarding salaries. It describes the process from determining gross and net salaries that are paid to employees of every company. The practical part focuses on a specific company -- XY. At first, the company XY is described in great detail. This part is followed by a description of the rules and regulations employed in the company's payroll system. Part of my thesis is devoted to the International Financial Reporting Standards concerned with wages of employees, because company XY is obliged to follow these rules.
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Didactic Analysis of Curriculum on Wages in the First Concentric Circle in the Subject Accounting at Business Schools
Urbášková, Kateřina ; Berková, Kateřina (advisor) ; Fišerová, Marie (referee)
Tin the First Concentric Circle in the Subject Accounting at Business Schoolshe bachelor's thesis deals with the analysis of the didactic curriculum wages in the first concentric circle of accounting for business academies. The work is divided into two main parts. The first, theoretical part deals with the particular position of the object of accounting for business academies, its layout, objectives and cross-curricular links. The substantial part of the work is also focused on the teaching process, namely the teaching principles, methods and organizational forms used in the teaching of accounting. In the second part, which is practical, I evaluate the selected accounting textbook. I use mainly Jan Průcha's method. Then I present my own proposal for the didactic curriculum payroll processing, that I also enrich by the written test, which I have created before.
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Didactic analysis of curriculum of wages in the subject Accounting on Business Academies
Čižinská, Markéta ; Berková, Kateřina (advisor) ; Holečková, Lenka (referee)
The diploma thesis deals with didactic analysis of payroll in the second concentric circle in the subject accounting at Business Academies. The thesis is divided into three parts: theoretical, research and my own draft of curriculum. The theoretical part deals with the specifics of the subject accounting, educational programs, and especially the didactic aspects of teaching about wages. In the second part, using questionnaires, I find out what methodology is used in teaching about wages by teachers in Prague and Central Bohemian Region, if they use teaching through problem solving or whether they work with real forms. I also focused on the student's opinion about their teacher's methods, how they would improve the quality of teaching or what didactic methods they consider to be the most effective. The last part contains my own draft of curriculum on wages in the second concentric circle, which is accompanied by explanatory examples, illustrative diagrams, examples of forms and it is completed by a summary example with the elements of teaching through problem solving.
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Payroll accounting in Kazakhstan
Mukhambetzhanova, Elmira ; Purina, Marina (advisor) ; Hora, Michal (referee)
Bachelor thesis acquaints the Czech readers with the accounting system in Republic of Kazakhstan which gained independence on December 16, 1991 and is still at the stage of reform and improvement. The aim is to assess the payroll issues of accounting and tax purposes. Work is divided into two parts - theoretical and practical. The theoretical part presents insights from the Labour Code and the law "On Accounting and Financial Reporting", which forms the basis for elaboration of the practical part. The practical part introduces analytically discussed various methods of calculations and accounting of payroll, comparing gross and net wages of the employee, and the impact of tax on the employer and employee determined on an example of a particular enterprise. The conclusion evaluates the status of the payroll department of the analyzed company where the basic knowledge needed in terms of wages is summarized, the main problems with the payroll system are identified and possible solutions are given.
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Analysis of wages and salaries in the capital city of Prague
Provazník, Jan ; Šimpach, Ondřej (advisor) ; Löster, Tomáš (referee)
Wages and salaries represent important economic terms whose amount characterizes the standard of living of the population in a given territory. These terms are related to everyone who had ever decided or is going to enter into an employment relationship, which is the vast majority of population. For these reasons my bachelor thesis deals with analysis of wages and salaries in the capital city of Prague. Wages and salaries are explored in this thesis by using the indicators of gross monthly wages and salaries. The development of medians of these indicators is evaluated through graphs, basic characteristics of time series, indices and suitable trend function. The development of wages will be examined from 2001 to 2013 and salaries from 2004 to 2013. Further for 2013 the indicators are divided into groups according to socio-economic characteristics of employees. Medians of these groups are compared with each other. Furthermore, wage and salary differentiation is examined. The analysed data are obtained from the Average Earnings Information System. This thesis should provide the information about wage and salary situation in the capital city for the reader. It consists of four chapters, where the first two are theoretical and the other two are analytical parts.
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Východní a západní Německo po sjednocení: Analýza mzdových rodílů
Groero, Jaroslav ; Pertold, Filip (advisor) ; Nikolovová, Pavla (referee)
Under socialism workers had their wages set by the central planners.. In my thesis I use panel data from SHARLIFE questionnaire in order to analyze how returns to East German human capital variables changed after the reunification in 1990.I also compare these returns to West German returns to human capital variables. Before 1990 the returns to experience and education were lower in East Germany than in West Germany. After the reunification East German returns to experience obtained before 1990 and to education decreased. I find a significant decrease of returns to high educated workers who spent in the East German educational system 15 and more years. East German returns to both human capital variables are smaller than West German ones before the reunification and the difference is more pronounced after the reunification.
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The Effect of Parenthood on Wages in the Czech Republic
Žofková, Martina ; Stroukal, Dominik (advisor) ; Tříska, Dušan (referee)
Using cross-sectional and longitudinal data from EU-SILC for the Czech Republic this thesis shows that mothers suffer wage penalty, whereas fathers gain wage premium. These results are in accordance with literature abroad. This thesis also shows that parenthood has greater impact on individuals with higher education, that motherhood penalty is lower for single mothers, whereas fatherhood premium is higher for single fathers, and that there is stronger self-selection of mothers into specific jobs than in case of fathers. Model of fixed effects suggests that parenthood is connected with unobservable characteristics that have positive effect on parent's wages. Results of this thesis are in accordance with human capital theory, division of labor within the household, self-selection of mothers into more mother-friendly jobs. But results concerning lower work effort of mothers are inconclusive.
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The development of household consumption in the Czech Republic
Pěnička, Jan ; Pavelka, Tomáš (advisor) ; Rusmichová, Lada (referee)
This Bachelor thesis deals with the development of household consumption in the Czech Republic , especially in macroeconomic terms . The aim of the Bachelor thesis is to explore the evolution over time and assess the impact of growth / decline of wages to consumption. The theoretical part describes the brief development of theories of consumption and also explains the basic concepts related to the topic. The practical part is based on the information mentioned in the theoretical part. It focuses on the relationship between selected macroeconomic variables and household consumption. Keynesian consumption function for the current and real prices is derived using regression analysis. The hypothesis, which assumes that the change in the average wage leads to a change in consumption, was proved. The second hypothesis, which assumes a reduction in consumption due to an increase in unemployment, could not be confirmed. Household consumption has been reduced in all monitored EU countries due to economic crisis.
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