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Reporting of Employee Benefits according to Standard IAS 19 and Czech Accounting Rules
Bocáková, Michaela ; Černá, Jana (referee) ; Křížová, Zuzana (advisor)
The aim of this diploma thesis is the comparison of the international accounting standard IAS 19 and the accounting regulation of the Czech Republic with the specific focus on benefit reporting and analysis of selected companies. In contrast to international standards, the Czech regulation was analysed from multiple aspects. The comparison of both systems was shown on specific benefits selected from the chosen companies. The result of this comparison is a series of recommendations for both companies and their impact on the financial statement.
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Reporting of Employee Benefits according to Standard IAS 19 and Czech Accounting Rules
Bocáková, Michaela ; Černá, Jana (referee) ; Křížová, Zuzana (advisor)
The aim of this diploma thesis is the comparison of the international accounting standard IAS 19 and the accounting regulation of the Czech Republic with the specific focus on benefit reporting and analysis of selected companies. In contrast to international standards, the Czech regulation was analysed from multiple aspects. The comparison of both systems was shown on specific benefits selected from the chosen companies. The result of this comparison is a series of recommendations for both companies and their impact on the financial statement.
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Analysis of the employee Benefits in Specific Organization
Procházková, Petra ; Němec, Otakar (advisor) ; Šolc, Lubomír (referee)
The main subject of my Bachelor's Thesis called "Analysis of employee Benefits in Specific Organization" is to analyze system of employee benefits used in company RWE Transgas, a. s. in 2010. Theoretical part will specify basic terms in general, which are important to cope with this issue. There will be especially importance, division, risks and trends in benefits. In practical part the analysis of employee benefits in specific joint-stock company is made. Part of this analysis is survey done by questionnaire to verify preferences of employee benefits between selected employees. Results of research will be compared with current trend in provision benefits and nationwide research done by company Robert Half International. By results provided some new employee benefits will be suggested to organization to motivate employees and to give tax advantages to organization.
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Analysis of employee benefits
Sabolová, Anna ; Šikýř, Martin (advisor) ; Luptáková, Lucia (referee)
The main objective of this thesis is to present current offer of employee benefits in XY company operating in the field of information technology (company does not wish to be named) and according to the provided survey, assess the system of employee benefits in terms of its strengths and potential weaknesses. This thesis is divided into two parts. The theoretical part focuses on the compensation of employees and the inclusion of employee benefits in the remuneration system. It also defines the term employee benefits, their classification and significance. At the end of theoretical part, there is a description of current trends in employee benefits in the Czech Republic based on a survey provided by Robert Half International. The practical part presents the current range of employee benefits in XY company and also results of a survey which was carried out in this company to assess awareness and employee satisfaction and submit proposals that would lead to optimization of the system. The results show that most employees of XY are well informed about their options and are satisfied with the current offer. Proposals for changes are outlined in the conclusion of this bachelor thesis.
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Comparison of employee benefits from the tax perspective
Pabianová, Eva ; Říhová, Lucie (advisor) ; Vančurová, Alena (referee)
This bachelor thesis deals with tax advantage of the most provided employee benefits and is divided into four parts. The first chapter defines the term employee benefits, their importance and potential breakdown. The second chapter deals with the basic tax aspects of employee benefits. The third chapter shows which benefits are most often provided in the Czech Republic and assess their relationship to income tax, value added tax and social insurance and health insurance. The fourth chapter outlines a proposal for tax reform in 2013 and its possible impact on benefits. To identify the most favourable benefits are generally used scientific methods such as correlation analysis.
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Analysis of Employee Benefits
Selivanova, Ekaterina ; Šikýř, Martin (advisor) ; Stříteský, Marek (referee)
Teoretická část: Vymezení pojmu "Zaměstnanecké benefity" - definice, charakteristika, možností, rostoucí význam, mezikulturní rozdíly a vlivy Členění zaměstnaneckých benefitů a jejich typy - klasifikace, typy, zaměstnanecké benefity v ČR Trendy v zaměstnaneckých benefitech - tendence před, během a po nedávné finanční krizi Praktická část: Systém zaměstnaneckých benefitů ve velké mezinárodní společnosti - profil společnosti, popis systému benefitů, zaměstnanecká spokojenost s odměňováním, SWOT analýza, TOWS analýza
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Employment satisfaction with the corporate social improvement
Jókaiová, Martina ; Surynek, Alois (advisor) ; Lukeš, Martin (referee)
Diploma work has a theoreticaly-empirical character. Theoretical part is divided into three following chapters and their subchapters. It specifies and explains basic terms connected with corporate social policy, social improvement of employees, employment benefits, as well as the impact of economy crisis on social care. The main target of empirical part is to find out, how the structure of employment benefits changed in comparisson with the time before crisis, what influence did it have on the satisfaction of the employees, and on their attitude towards the company. The centre of the work is the analysis of the results of the survey. The survey was completed using form disquisition. In the closure of the work are evaluated specified anticipations and recommendations, how to make program of employment benefits efective, so the employees are satisfied as well as the employer itself.
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