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Employment Relationship in Terms of Wage Costs Optimalization
Zemánek, Lukáš ; Blažková, Eva (referee) ; Musilová, Helena (advisor)
The Bachelor thesis focuses on the legal, tax, and economic aspects of employment relationships, with the aim of presenting proposals to the employer for optimizing wage costs. The main problem for the employer is a shortage of employees with a certain type of job. The thesis consists of three parts, in the first part, a theoretical analysis of employment relationships is conducted in accordance with the Labor Code, and tax, economic, and accounting aspects are presented. The second part focuses on a detailed analysis of a selected employer based on information obtained from the company. The last part contains proposals for solving the problem and an economic evaluation of solution alternatives. The bachelor thesis successfully meets all the set objectives and proposes solutions for the employer.
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