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Employment Relationship in Terms of the Optimization of Wage Costs
Balgová, Michaela ; Vychopeň, Petr (referee) ; Musilová, Helena (advisor)
Bachelor´s thesis deals with issues of labour law, specifically the creation of employment relationships. Characterizes the selected procedures and basic obligations of the employer before the commencement of employment. There is also a problem with receiving jobseekers. The employer has an interest to adopt a new employee, without significantly increasing costs. For this reason thesis will found out if the employer in entitled to one of the allowances provided by the Labour Office under an active employment policy.
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Accounting Optimalization in the Selected Firm
Smejkalová, Dana ; Hudečková, Martina (referee) ; Hanušová, Helena (advisor)
Thesis is focusing on the possible personal costs and is acquainting with their accounting and tax issues. It is analyzing the tax part of costs and their interception in accounting system. First part of the thesis is focused on compact overview of legal definition of accounting in Czech Republic and its principles and purposes for business activities. Further is describing a system of remuneration via wages, salaries and employee’s amenities and is explaining the group of accounts 52 – Personal costs issues in the connection with their tax aspects. The objective of diploma thesis is also defining mission allowances with relating valide.
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Employment Relationship in Terms of the Optimization of Wage Costs
Balgová, Michaela ; Vychopeň, Petr (referee) ; Musilová, Helena (advisor)
Bachelor´s thesis deals with issues of labour law, specifically the creation of employment relationships. Characterizes the selected procedures and basic obligations of the employer before the commencement of employment. There is also a problem with receiving jobseekers. The employer has an interest to adopt a new employee, without significantly increasing costs. For this reason thesis will found out if the employer in entitled to one of the allowances provided by the Labour Office under an active employment policy.
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Baumol's cost Disease in Czech Regional Opera Theatres
Poláček, Jiří ; Šťastná, Lenka (advisor) ; Martišková, Monika (referee)
This thesis examines the existence of Baumol's cost disease in Czech regional opera theatres. The study is divided into a theoretical and an empirical section. The theoretical section deals with Baumol's concept of cost disease and its impacts on a theatre, externalities arising from a theatre's operations, public subsidies, demand for arts and ticket prices and their impact on the theatre's income. The empirical section analyzes the existence and scope of the cost disease in selected theatres (Divadlo J. K. Tyla in Pilsen, Severočeské divadlo in Usti nad Labem, and Jihočeské divadlo in Ceske Budejovice). The examination has revealed the presence of the cost disease in all the theatres; however, the scope and the impact of the cost disease differ significantly from theatre to theatre. On the basis of these findings, the study concludes that theatres may counteract the cost disease by offering an attractive theatrical product, which allows for a continuous increase in revenues from ticket sales.
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