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Employment Relationship in Terms of Wage Costs Optimization
Rollerová, Pavlína ; Brixová, Irena (referee) ; Musilová, Helena (advisor)
The bachelor thesis deals with employment law and labour relations with in the selected employer. It deals with the optimisation of labour and personal costs incurred in connection with the employer’s labour requirements. It also focuses on the problem of the employee shortages. Based on the analysis with in, solutions are proposed to the employer to optimise labour costs and the level of labour required.
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Analysis of payroll accounting and employee remuneration system in a selected company
JURÁŇOVÁ, Klára
The topic of the bachelor thesis "Analysis of payroll accounting and employee remuneration system in a selected company" is the costs spent on wages in the company P & l, spol. s r. o., which focuses on selling and servicing agricultural equipment in the Czech Republic and Slovakia. The work aims to evaluate the current state of wage costs and to develop proposals for improvement through optimization. The wage analysis compares the average wages of the company and its employees and examines the specific components comprising the wages. The data is extracted from summary payroll reports. Based on this analysis, a shortfall was identified in the form of an inflationary increment that was introduced in response to the country's difficult economic situation. It was introduced universally and therefore provided no incentive for increased performance. Based on this, a solution is formulated as a benefit cafeteria in the same amount as the already introduced bonus. By implementing this system, the current situation will be improved through more efficient management of labour costs.
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Development of labour productivity and labour costs in an international comparison
HLOŽKOVÁ, Lenka
This thesis deals with productivity, labour productivity and labour costs in an international comparison. The main goal of this work is to assess the development of labour productivity and labour costs in the countries of the European Union. A partial goal is to define the link between labour productivity and labour costs in individual EU countries, compare them and finds out in which countries labour costs and labour productivity are in interaction and where not. The work contains important data about individual members of the European Union from the European Statistical Office (Eurostat) from 2008-2019.
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Analysis of the Investment Environment of Chinese Commercial Properties in Czech Republic
Wang, Yining ; Vacek, Pavel (advisor) ; Svoboda, Karel (referee) ; Radošević, Slavo (referee)
Many countries would like to use foreign direct investment to increase the growth of GDP and promote stable development. The Czech Republic is one of the countries having the largest FDI within Central and Eastern Europe. Meanwhile, Chinese investments have increased significantly and already became an important feature of the China-Europe relationships during recent years. The closer cooperation between China and Europe could encourage FDI. Within the kinds of FDI, the real estate industries experienced a rapid increase in many developed and emerging regions. Therefore, the aim of this study is aiming to analyse the investment environment of Chinese commercial properties in the Czech Republic. Two basic research designs will be employed for this research. The first design is focusing on collected recent available data to present the investment climate of the Czech Republic. In this part, we also make comparisons of the Czech Republic with serval economies. We found that the relatively low cost of labour, low inflation rate, easier to set-up a business (in terms of both times consuming and cash consuming) make the Czech Republic becomes more attractive. And this is consistent with the empirical analysis. Secondly, the questionnaire method was used for the study and we get back 108 questionnaires....
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Employment Relationship in Terms of Wage Costs Optimization
Rollerová, Pavlína ; Brixová, Irena (referee) ; Musilová, Helena (advisor)
The bachelor thesis deals with employment law and labour relations with in the selected employer. It deals with the optimisation of labour and personal costs incurred in connection with the employer’s labour requirements. It also focuses on the problem of the employee shortages. Based on the analysis with in, solutions are proposed to the employer to optimise labour costs and the level of labour required.
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The issue of wages in a selected company
NOVOTNÁ, Iveta
The aim of this bachelor thesis is to analyse labour costs in accounting, determine their influence on calculation of corporate income tax and suggest possible solutions to optimize these costs. The theoretical part presents basic terminology, wage regulations and other wage matters which are used further in the practical part. The practical part aims at labour costs and the system of remuneration of employees in a selected accounting entity. This part includes bonuses, benefits, rewards and other job benefits that are provided in the accounting entity. The data analysed in the practical part are gathered from internal sources of the company in the form of personal meeting and a subsequent interview with the personal manager. The selected company produces plastic pipes and currently it employees around 1 500 employees. Various schemes of job perks are used to calculate and determine an optimum level of labour costs. The result of this analysis is an evaluation of the scheme in terms of corporate income tax and a selection of the most beneficial option for the company in question.
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