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What drives cross-country differences in average earnings: occupational structure or within-occupation wage levels?
Kubíková, Marie ; Bajgar, Matej (advisor) ; Vukelić, Tatjana (referee)
This thesis analyses differences in average earnings across countries, and examines whether they are due to different wages for comparable occupations or to different occupational structure. To separate the effect of these two factors, I use a thought experiment consisting of replacing a country's structure or wages by those of another country and observing the percentage change in the implied average earnings. For the thought experiment, I use data on occupational structure and wages for 26 countries from the International Labour Organisation. The results suggest that most of the difference in average earnings across countries is due to within-occupation differences in wage levels and only a smaller part of them is due to different occupational structure. The structure has a relatively higher impact in countries at low levels of economic development.
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Remuneration for work in labour-law relations
Koberová, Michaela ; Soušková, Milena (advisor) ; Spirit, Michal (referee)
The bachelor's thesis aims, first of all, to survey the Czech Republic's legal rules in the field of labour remunerations. It deals with different characteristics of wages, salaries as well as payments for contractual agents whereas looks both for common and specific features of various remuneration titles. It pays then its attention to the level of pays whereas regards both the lower limits set by a law and the actual amounts paid by employers. In the end, the study elaborates on a crutial issue of remunerating the pedagogical employees.
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Remuneration for work in labour-law relations
Mášová, Hedvika ; Soušková, Milena (advisor) ; Spirit, Michal (referee)
This bachelor dissertation examines the issue of remuneration. It deals with wages, salary and remunerations of agreements in terms of shared properties as well as individual properties. The goal of this work is the explanation of basic legal concepts as determined by the labour code and related regulations which is followed by the identification of legal consciousness of regular employees. This work is structured into three parts. The first part clarifies the concept of wages, salary and remunerations of agreements in terms of comparison of their individual characteristics together. The second part deals with issues of wages, salary and remunerations of agreements separately. Third part discusses the notions of standard practise and the view of these matters from the perspective of employees who receive wages or salary, and thus marks out legal knowledge of ordinary employees and their awareness of remuneration.
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Processing of salary administration in various programme for accountancy conducting on computer
VOMELOVÁ, Petra
In this bachelor work which is called Processing of Salary Administration in Various Programme for Accountancy Conducting on Computer I focused on processing of salary administration in accounting software Pracovníci a mzdy and Money S3. The first part of this work is aimed at the introduction to salary accounting and determination of essential concepts. Next the labour relations and consequent duties on them are defined. The third chapter is paid to employees` remuneration and mechanism of payment. Comparing results and evaluation of salary processing administration are the objectives of the practical part of this bachelor work. To ilustrate this procedure employees´ filing in a virtual company is represented graphically. Finally there is the evaluation of accounting programmes for processing of salary administration from the labouriousness, organizing of processing and press arrangement point of view.
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