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National Repository of Grey Literature

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Employee benefits - accounting and financial perspective. KROTKÁ, Kristýna The aim of this paper is to characterize the costs associated with the provision of employee benefits and their tax burden on the employer and employee. Accounting perspective and implications for the financial stability of the company. The theoretical part deals with the remuneration of employees, including the contributions due to them under the Labour Code. Employee benefits and their tax savings for the employee and the employer. Finally, it examines the international treatment of employee benefits under IAS 19, which is part of the IFRS international reporting framework. In the practical part, a selected business entity is analysed, the share of its sub-costs in the total. For the selected entity, the costs associated with providing benefits to its employees over and above salary are also addressed. Employee satisfaction is examined through a questionnaire and suggestions for changes are determined from the results. Detailed record

Automobil v podnikání Smolíková, Jana ; Koubová, Libuše (advisor) ; Nováčková, Zdenka (referee) Tato práce pojednává o automobilu v podnikání. Práce zahrnuje informace z několika oblastí, které se navzájem ovlivňují a které jsou vymezeny zákony o podmínkách provozu na pozemních komunikacích, dani silniční, dani z přidané hodnoty, účetnictví a daních z příjmů. Práce se zabývá vozidly obecně a jejich tříděním, silniční daní, situací, kdy je automobil zařazen v obchodním majetku a automobilem v obchodním majetku nezařazeným. Detailed record

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