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Employment of Disabled People
Poláchová, Kateřina ; Malaník, Michal (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with the taxation of disabled persons. It focuses mainly on who the disabled persons are, how the law regulate their employment, on financial contributions provided by the Labour Office of the Czech Republic to employers of disabled persons and the rights and obligations of the employers, mostly on the obligation fulfilment of the mandatory share.
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Employment of persons with disabilities
Králová, Eliška ; Morávek, Jakub (advisor) ; Hůrka, Petr (referee)
Title of thesis: Employment of persons with disabilities Abstrakt v anglickém jazyce Persons with disabilities are a vulnerable group of citizens, and not only in terms of employment. Finding their spot in the labor market is made difficult by their handicap and often by low or incomplete education. That is why legislation is in place to help them compensate for their initial disadvantage by raising them to the same level as the rest of job seekers. The goals of this thesis are to analyze and evaluate the current regulation of the employment of people with disabilities, and to research the practical side of this issue in the current labor market. The thesis tries to find out the forms of assistance offered to persons with disabilities and the actual employment options open to these persons. The thesis consists of four chapters. The first chapter defines the basic terms. Particular attention is paid to the definition of a person with disabilities, both in the context of international and European law and within the Czech legal system. The second chapter deals in detail with the principle of equal treatment and non- discrimination in the context of labor law in general, as well as specifically related to persons with disabilities. The centerpiece of the chapter is the Anti-Discrimination Act. The third...
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Employment of persons with disabilities in the Czech Republic
Beneš, Josef ; Morávek, Jakub (advisor) ; Lang, Roman (referee)
Approximately every tenth citizen in the Czech Republic suffers from a disability. Persons with disabilities form a vulnerable group in the labour market, which is caused mainly by a lower level of their education. Therefore, it is important that legislation protects the disabled persons and encourages employers to their employment. Employing of disabled people is in the interest of entire society and also has an integrative dimension. The main objective of this thesis is to assess comprehensively the legal regulation of the employment of persons with disabilities in the Czech Republic, to reflect recent amendments to applicable legislation and simultaneously to verify the premise that these regulations are satisfactory and feasible in practice. The thesis consists of four parts. The first part focuses on the basic definitions and states in which aspects some similar terms are identical or different. Special attention is paid to the definition of a "disabled person" in all its major forms. The second part deals with international and European regulation, by which the Czech Republic is bound and with which the national legislation must be in accordance. The chapter focuses on a wide range of legal documents that give direction to Czech legislation and grant certain rights to disabled persons. The...
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Analyse of Protected Work-rooms with Regard to their Rise in Civic Sector and Trading Companies
Zajícová, Zuzana ; Dohnalová, Marie (advisor) ; Pauerová, Hana (referee)
Presented thesis deals with theme of protected employment of people with disabilities as one of the posssible ways of their integration into mainstream society. Unemployment, potential negative impacts of work in protected conditions and the risk of social exclusion are in this thesis presented as a social problem, in the solution of which are to some extent involved participants of all three sectors - the state as well as organizations of private profit- and non-profit sector. The theoretical part describes the current system of employment support for people with disabilities in our country and its effectiveness, and analyses the potential impact on lives of this group of citizens. The thesis also includes research conducted within protected workrooms, operated by the civic sector organizations and business companies. Its main objective is to determine whether and how the examined employers contribute to development of skills, vocational qualification and motivation of the disabled citizens for a possible moving into the open labor market and the mainstream society.
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Employment of Disabled People
Poláchová, Kateřina ; Malaník, Michal (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with the taxation of disabled persons. It focuses mainly on who the disabled persons are, how the law regulate their employment, on financial contributions provided by the Labour Office of the Czech Republic to employers of disabled persons and the rights and obligations of the employers, mostly on the obligation fulfilment of the mandatory share.
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Tax impacts on employment of handicapped people
Zatloukalová, Radka ; Tepperová, Jana (advisor) ; Vítek, Leoš (referee)
The aim of this thesis is to compare various options, how can companies meet the mandatory proportion of employment of handicapped people and also analyze tax impacts on companies considering the particular option they have chosen. The thesis is divided into five chapters, first of them is about free labor market and describes various options, how can companies meet the mandatory proportion of employment of handicapped people. Then the second chapter contains information about employers of handicapped people in protected labor market. The next chapter refers to so called protected working place, which is directly related to the possibility to receive purposeful contribution from the state. The last chapter of the theoretic part of the thesis is about tax relief for companies that employ handicapped people. Subject of the practical part of the thesis is to analyze accounting and tax data of real company and try to modify them based on hypothetical situation what will be changed in case of employment of handicapped person in this company. There are mainly tax impacts on the company analyzed.
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