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Wages and salaries - development in the Czech Republic
Juřenčáková, Soňa ; Mrňová, Zuzana (referee) ; Tichá, Alena (advisor)
The bachelor's thesis deals with the development wages and salaries in the Czech Republic. The first part of the thesis is theoretical and describes the basic concepts of remuneration legislation, labor - law relationships, wages and salaries. The theoretical part also describes the development of wages and salaries in selected period. The practical part bears on standartizion and remuneration in selected construction companies in the Czech Republic.
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Teaching Economics at Vocational School from Perspective of Social Sciences Didactics
Linger, Jan ; Zicha, Zbyněk (advisor) ; Tichá, Milena (referee)
The diploma thesis on the topic "Teaching of Economics at a Secondary Vocational School from the Didactics of Social Sciences Perspective" is divided into two parts. The first part is a theoretical one, where the author defines the theoretical didactic concepts in detail, and they are then used in the second, practical part of the thesis. This part presents a proposal of a didactic unit, which deals with the teaching of wage calculation. It includes a worksheet and methodical sheet as well, the detailed didactic preparation and detailed reflection of the implemented didactic unit in the classroom and online teaching. Repeatedly practising this didactic unit, it can be noted that the proposed form of teaching is effective and accepted by students. Personal and social skills, mathematical skills and critical thinking training also go beyond the main topic.
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Wages and salaries - development in the Czech Republic
Juřenčáková, Soňa ; Mrňová, Zuzana (referee) ; Tichá, Alena (advisor)
The bachelor's thesis deals with the development wages and salaries in the Czech Republic. The first part of the thesis is theoretical and describes the basic concepts of remuneration legislation, labor - law relationships, wages and salaries. The theoretical part also describes the development of wages and salaries in selected period. The practical part bears on standartizion and remuneration in selected construction companies in the Czech Republic.
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Payroll accounting in Kazakhstan
Mukhambetzhanova, Elmira ; Purina, Marina (advisor) ; Hora, Michal (referee)
Bachelor thesis acquaints the Czech readers with the accounting system in Republic of Kazakhstan which gained independence on December 16, 1991 and is still at the stage of reform and improvement. The aim is to assess the payroll issues of accounting and tax purposes. Work is divided into two parts - theoretical and practical. The theoretical part presents insights from the Labour Code and the law "On Accounting and Financial Reporting", which forms the basis for elaboration of the practical part. The practical part introduces analytically discussed various methods of calculations and accounting of payroll, comparing gross and net wages of the employee, and the impact of tax on the employer and employee determined on an example of a particular enterprise. The conclusion evaluates the status of the payroll department of the analyzed company where the basic knowledge needed in terms of wages is summarized, the main problems with the payroll system are identified and possible solutions are given.
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Payroll accounting
Fürbachová, Helena ; Bokšová, Jiřina (advisor) ; Lišková, Vladimíra (referee)
The graduation thesis is focused on payroll accounting according to valid legislation of year 2012.The aim was to explain the payroll in the business sector with regard to labor regulations, the finance accounting, social insurance and health insurance, income tax from employment. The graduate thesis is based on the assumption that the employees working under the same conditions of employment with the same-time and with the same wage conditions have the same net salary to be paid. Chapters are devoted to the issue of labor relations, the calculation of net earnings, deductions for health and social insurance, taxation and payroll deductions from wages. The original assumption was not clearly confirmed, because to the calculation of net earnings enter a number of aspects.
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Payroll accounting in year 2010 in comparison with changes in year 2011
Jánová, Iveta ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
This graduation thesis deals with regulation of payroll accounting. The aim is to provide a comprehensive picture of calculating employee wages in the year 2010 (based upon actual law) and how it is recognized in accounting evidence of employer. Gradually, I deal with the issue of labor-law relations, employee compensation, health and social insurance and the calculation of income tax. The penultimate chapter deals with changes that occurred in the year 2011. Last chapter is devoted to a complex example that shows the calculation of wages in year 2010 compared with 2011.
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Social insurance in business practise
Šibravová, Marie ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
Bachelor thesis titled "Social Insurance in business practice" aims at the position of employer and employee in health, pension and sickness insurance. The whole thesis is composed in the way which copies the work cycle of employee's occupation. Following the general historical and legal introduction, the basic characteristics of all three systems are described in the first chapter. Activities which have to be realized within the origin of employment to ensure the proper participation in the social insurance are described at the second chapter. Central section of this thesis is called wages administration process where the essential terms needed for wage accounting are explained. Consequently the allowances resulting from pension and sickness insurance are defined. The theoretical part is finished by the employment termination in social insurance. In the case study I focused on the wage accounting, determination of refund of wage during the sick leave and calculation of insurance premium.
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Processing and Evaluation of Employees' Wages
HOVORKOVÁ, Lucie
The practical part of my bachelor{\crq}s degree dissertation I applied to the company KIII, spol. s r. o. I concentrated on an employee appraisal in the context of how to fairly reword employees. In this part I suggest a special form for this company. This form will create the basis for fairly dividing the benefits. I think, the company should think about increasing the limits of those bonuses. This will motivate an employee, which will make a great effect on their work. I believe that this suggestion will bring only positive results because it{\crq}s well formalized, fair and transparent.
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Changes of payroll accounting in the years 2007-2009
Pášová, Petra ; Cardová, Zdenka (advisor)
Bachelor thesis deals with matters of payroll accounting. Purpose of this essay is to describe main changes of payroll accounting in the years 2007 - 2009. As payroll accounting is very complex topic, this essay is focussed on changes affecting employees' salaries. In the separate chapter, there is described the way of calculation of salaries in every year - as an example, salaries of real employees are used.
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Legal, accounting and tax aspects of employee remuneration
Danišová, Kateřina ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Diploma thesis deals with wage issues in the private sector in the Czech Republic. Its aim is to provide a comprehensive picture of the most important aspects related to calculation of salary components and their capture in double-entry accounting. Attention is also paid to insurance and taxation that are very closely assciated with it. The indiviual chapters solve the issue from the legal, accounting and tax view. The last chapter is devoted to a comprehensive example that illustrates the calculation of wages to be paid with regard to possible situations such as a overtime, standby duty, holiday, temporary incapacity or business trip.
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