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Employees´ Amenities from the Accounting and Tax System Perspective
PAPOUŠKOVÁ, Jitka
The bachelor thesis deals with employees´ amenities issue. Employees´ amenities belong to the inseparable instruments of contemporary management of human capital. Employees´ amenities affect positively employees´ contentment. Furthermore, they restrain fluctuation, encourage loyalty and motivate to higher and better performances. The goal of this thesis was to characterize employees´ amenities, their historical evolution and main meaning. The thesis was also focused on survey of the most known employees´ amenities and their tax perspective from the employees´ and employers´ points of view. The practical part was focused on analysis of employees´ amenities which are provided in labour-law relations. A conducted survey showed how employees perceive their amenities, if they use them, are satisfied with them or if they prefer other amenities. The survey was realised in the JIP {--} Papírny Větřní, a. s. company and other companies of the Czech South territory as well so that the comparison of the survey was enabled.
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Wage accounting in accordance with Labour Code
KAŠPARŮ, Bernardeta
My final diploma thesis main subject is Wage accounting in accordance with a Labour code. My goal is to create a summary of the most important changes, which where brought by a new Labour code, talk about the changes in travel benefits and suggest how to solve some problems with bringing new Labour code into practise. I am solving the main principles of Labour code and conceptual differences from the previous status in theoretical part. I am also solving there the changes combined with the beginning or ending the employment, working hours and recently set up working hours account. I am as well as dealing with employees benefits, refundof wages, income taxes {--} salary cuts and travel benefits. Last but not least I am concerned with the questions of barriers at work and holiday. Finally, I am explaining all these problems caused by applying the new Labour code in use.
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Possibilities of personal accounting of employees and salary administration elaboration
ROUBALOVÁ, Šárka
There goes a number of tasks in company with need to acquire a new employee, his admission, possibly dissolution of labour relation with him, which are usually divided between personnel officer and wages accountant in the company. Personnel agenda management is personnel officer´s duty, wages sphere, which is not less important, is wages accountant´s duty. These acitvities are influenced by many rules and government regulations. Main laws with serious impact on labour relations are tax laws and labour code. All of these were subject to many changes in recent years. Main aim of this baccalaureate thesis is to evaluate influence these changes have on labour relations and it is a part of thesis theoretic side. At thesis practical part there are discribed particular tasks of personnel officer and wages accountant working for District veterinary administration for District South Bohemia, based at České Budějovice. Another aim of thesis is comparing and assessing wages software OKmzdy, which is used by wage accountant for wages agenda, and economic system POHODA.
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New Labour Code {--} its positives and negatives
TENKLOVÁ, Ivana
The task of this thesis named {\clqq}New Labour Code {--} its positives and negatives`` is to compare the old Labour Code with the new one, to show the changes and updates and their impact to practice, to find the positives and negatives in its application. After long negotiations, the Labour Code began to be valid in January 2007 in a new form, but only by the {\clqq}technical novel`` and by the finding of the Constitutional court the main inadequacies were eliminated. The question remains if the Labour Code as an independent Code is necessary. It is usual in some countries that the labour-law tasks are treated in the Civil Code, but our legal regulations result from the Soviet concept of the legal system. Currently the framework of the new Civil Code is finished; one of the authors is Professor Karel Eliáš, who is just the protagonist of incorporation the labour law into the Civil Code. On the other hand, the labour law nowadays is so wide and specific, that its incorporation back into the civil law would have been extremely difficult.
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The Community planning of the social services for seniors in the region Milevsko
KAHOVCOVÁ, Ivana
The thesis looks in detail into the process of social services community planning in the Milevsko region. It shows that there are very good conditions for further development of community planning, however - as the thesis points out - social services are qualitatively not sufficient, and they are not distributed equally in the whole region. The thesis suggests several steps towards the improvement of social services community planning in the Milevsko region.
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Payroll accounting
Hodžová, Markéta ; Bokšová, Jiřina (advisor)
This thesis deals with payroll accounting. There are all important information that are necessary for calculation of wages according to law. First, labour-law relations and occurrence and expiry of employment are described. Attention is also paid to health insurance, social security and physical person income tax. The text part is interlined with examples of calculation for better understanding. The thesis also shows how to account mentioned problems in double-entry accounting. At the end of the thesis, applied example of calculation and charging of wages is contained.
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Analysis of the benefits in subsidiary of foreign company in the Czech Republic
Šeniglová, Katarína ; Dvořáková, Zuzana (advisor) ; Tarhonská, Jitka (referee)
My bachelor thesis is focused on the motivation and stimulation of employees. Its aim is to analyze the employee benefits provided by a particular company. Also it is to evaluate the various benefits and suggest improvements regarding this issue. Benefit policy is considered an important tool in stimulating employees. The theoretical part deals with general term related to the theme, motivational theories and stimulating sources. The practical part includes a description of the company, but also reflects the progress and results of the survey. The important part is a designated consultation with the Personnel Director. In conclusion of bachelor thesis there are the backgroung and suggestions for improving employee benefits.
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Analyse of eployee's care
Larkina, Svetlana ; Kuřetová, Jana (advisor) ; Šikýř, Martin (referee)
In my bachelor's work I concerned with problem of employee's cere. First part is about teoretical knowledge about care, in practikal part these knowledges I tried to apply for company OVB Allfinanz, a.s., where I explored situation about worker's care. On the basis of these knowledges I named weaknesses of employment policy and suggestioned my own decision.
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Solving the Redundancy in Organization
Veselá, Věra ; Stříteský, Marek (advisor) ; Šikýř, Martin (referee)
Competitive environment exacts from companies to be flexible; solving the redundancy becomes commonplace for them. This work has for object outplacement programs in two companies. Based on analysis of these programs there are defined principles for formation and realization of outplacement program in general.
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System of emloyee benefits in the company SLUŽBY MĚSTA JIHLAVY s.r.o.
Oberreiterová, Martina ; Šikýř, Martin (advisor) ; Hodková, Hana (referee)
The objective of this thesis is to assess the current status of employee benefits in practice, and the trends emerging in this area. The thesis first focuses on the characteristics of employee benefits in general, with a view to their growing importance, characteristics of the advantages and drawbacks of a fixed versus flexible system of benefit introduction, including tax impacts from the point of view of both the employer and employee. The thesis further analyzes the situation in the area of employee benefits in the Czech Republic. The practical part of the thesis assesses an employee benefit system introduced in a purely Czech company, SLUŽBY MĚSTA JIHLAVY s.r.o., and compares developments experienced in the last few years. The level of employee satisfaction with the benefits and other options being offered by the company was also examined. The evaluation of the outcome of the analysis includes proposals for resolution of the shortcomings found in the process.
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