|
|
Legal and Taxations Aspects of the Job Creation in the Enterprise - Comparison of the Czech Republic and England
Valentová, Petra ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
The key purpose of this Bachelor’s thesis is to analyze current situation which is connected with legal and some taxations aspects of job creation in the enterprise in the context of Czech and English legal environment. A notion of „job creation“ is limited only to recruitment, selection and taking up of employees with contract of employment. Moreover there are some partial aims that are followed. The first partial aim is an identification of some problems that are connected with following the legal rules, which can be met by the management during job creation in both countries. The second partial aim is, according to author’s opinion, to present suggestions, how the problems should be solved by the management of the enterprise. The part of this aim is an evaluation of advantages and disadvantages of suggestions presented. The third partial aim is to compare taxation charge of the employment income in the Czech Republic and in England. The result of that should be a determination of the taxation environment that is more optimal for tax deduction from employment income. The aims and purpose of this thesis is worked out on the background of theoretic foundations, that are important for understanding of the wider context of the thesis issue. The theoretic foundations are a conception and a signification of human resources; basic theoretic connections of employment law in the context of Czech and English legal code; and remuneration as a factor of tax costs for human resources in the enterprise. The core points of this thesis, by which the aims were fulfilled whether fully or partly, are summarized in the conclusion. There are mentioned also some problems, that arose during the work on this thesis, and their impact on the fulfillment of the aims.
|
|
|
Comparison of Accounting and Tax Aspects of Emploee Benefits in Selected Constraction Companies
Hřibová, Karolína ; Kopřiva, Jan (referee) ; Křížová, Zuzana (advisor)
The bachelor thesis deals with the comparison of accounting and tax aspects of employee benefits in two selected companies. The theoretical part of the thesis focuses on the meaning and division of benefits, motivation, legislative regulation and accounting and tax aspects of benefits. The practical part of the thesis deals with the analysis of benefits provided in a micro accounting unit and comparison of its system with a medium-sized accounting unit. The thesis concludes with the results of a questionnaire survey focused on the satisfaction of the provided benefits. The thesis concludes with suggestions for possible improvement of the employee benefits system
|
|
|
Primary tourism services in the Třeboňsko region
MACHOVÁ, Barbora
The thesis deals with primary tourism services in the Třeboňsko region from the perspective of employees and employers. Specifically, it focuses on employees and employers of accommodation and hostipality services. The thesis explains the concepts of tourism, services, which are further detailed into accommodation, hospitality and transport services. It also describes the tourist area of the Třeboňsko region in detail. The perspectives of employees and employers were gathered through qualitative research based on questionnaires and guided interviews. The collected data were descriptively and statistically analysed. At the same time, the evaluated data were compared with professional articles, statistics provided by the Czech Statistical Office and with data obtained by a former student of the Faculty of Economics of the University of South Bohemia, Klára Lišková, for her bachelor thesis from 2022 on "Satisfaction with services as a factor of tourism development in the Třeboňsko region from the perspective of visitors". The main information found provides useful tips for service providers to develop their businesses leading to subsequent greater customer satisfaction.
|
|
|
Structural limits of the support system of employment for people with disabilities
Broža, Kateřina ; Jelínková, Marie (advisor) ; Ochrana, František (referee)
The thesis focuses on what are the structural limits of the system of support for employment of persons with disabilities. To answer the research question, great attention is first devoted to getting acquainted with individual actors in this issue. This substantial part of the thesis is followed by a presentation of the theoretical anchor of the thesis, which is New public management and game theory. Subsequently, the thesis presents a wide range of data on which it is based. A significant part of these data are purposefully collected primary data, the analysis of which provides a unique insight into the labour market for persons with disabilities. The benefit of the thesis also lies in the combination of a large number of other data sources, which are collected in the Czech Republic, but whose summary interpretation has so far been lacking. Individual analytical parts of the thesis then answer the research sub-questions. In the final discussion, the results reflect the theoretical bases used. The main conclusion of the thesis is that the current system setting puts obstacles for a wider level of integration of people with disabilities into the labour market. This is through these specific obstacles - pressure on the participation of people with disabilities into the protected labour market by the...
|
|
|
The conditions of university - educated mothers of little children re-entering the labour market in the Czech republic.
Bolinová, Petra ; Kotrusová, Miriam (advisor) ; Hejzlarová, Eva (referee)
Diploma thesis "The conditions of university - educated mothers of little children re- entering the labour market in the Czech republic" deals with reasons of long term interruption of qualified womens' career. The most frequently, they stay at home taking care of children three years, inspite of the fact, that they are motivated by their human capital and their need of self fulfillment to get back to their job as soon as possible. The thesis is based on the assumption that there is a substantial tension between work and family life of university - educated women. The thesis identifies which factors influence the period these women stay away the labour market. Besides a human capital, there is a frame of the family and institutional policy, a kind of household division of labour and culture context. The thesis focuses on tertiary - educated mothers' preference on their professional and household engagement. It also focuses on structural conditions in the labour market, institutional policy and the role of employer in reconciliation of work and family life. The thesis brings a contribution for its focus on university - educated women with their specific characteristics, and for its focus on employers' family - friendly activities.
|
|
|
Implementation of supported employment in the Czech Republic
Dvořáková, Denisa ; Čabanová, Bohumila (advisor) ; Klimešová, Magdaléna (referee)
Bachelor thesis "Implementation of supported employment in the Czech Republic" attends to a service, which has been developing in the Czech Republic since 1995, but it has not been regulated by law yet. Supported employment provides support for people, who are disadvantaged in area job opportunities with aim to improve their self-reliance and to enable them to participate at the open labour market. First theoretical concepts related to supported employment are introduced. Then supported employment is defined with emphasis on its characterization, target group and inception of this service. In view of the fact there is no legal regulation of supported employment, the bachelor thesis deals with possibilities of implementation of supported employment in the Czech Republic and their regulation in legislation. For more understanding of the process of realization of supported employment there are defined actors and their role in this process. The thesis also introduces a form of supported employment in Norway and the Slovak Republic.
|
|
|
The Issue of Employment of People with Disabilities in the Czech Republic from Perspective of Employers
Bartoš, Jiří ; Kotrusová, Miriam (advisor) ; Tomášková, Vladimíra (referee)
The aim of the thesis "The issue of employment of people with disabilities in the Czech Republic from the perspective of employers," is to determine what is the role of employers in the current institutional setting of the Czech social system of employment support for disabled people. The work is based on the theoretical framework of the rational choice theory, social preferences and the concept of Corporate Social Responsibility. The thesis analyzes the parameters of the Czech support to employers in employing persons with disabilities, the employers view on this support and the attitude of employers towards their more active involvement in the integration of persons with disabilities in the open labor market. For this purpose, the work uses a selection of completed researches and studies dealing with the issue and the research survey of employers conducted by the author of this thesis. Powered by TCPDF (www.tcpdf.org)
|
|
|
The Employment of Seniors in Relation to their Claim on Old-aged Pensions
Bočková, Lenka ; Tomeš, Igor (advisor) ; Víšek, Petr (referee)
The current trend of demographic aging can be alleviated by extending the working activity of older workers and seniors. In this thesis the attention is focused on the relationship between the employment of older people and setting of the pension scheme, since both affect the behaviour of older workers and seniors. The aim of this thesis was to find out the level of employment support of older workers and seniors, and to describe not only the view of seniors, who continue with work after their claim on old-aged pension but also attitudes of the potential employers on this group of workers. Secondary data analysis with emphasis on foreign experience and qualitative interviews supplemented by quantitative research were used as research methods. The research has shown that the pension system does not motivate older people to delay retirement, the level of education in old age is undersized and the awareness of current trends and opportunities in the field of seniors employment is missing.
|
|
|
PRACOVNÍ ÚRAZY: Správná praxe pro malé a střední podniky
Hrubá, Kateřina
Tato příručka je určena zaměstnavatelům, zvláště těm s menším počtem zaměstnanců, u kterých nepůsobí odborně způsobilá osoba k zajišťování úkolů v prevenci rizik. Shrnuje základní práva a povinnosti v oblasti pracovních úrazů – zaměstnavatelů, zaměstnanců, orgánů inspekce práce a pojišťovny, u které je zaměstnavatel pojištěn pro případ své odpovědnosti za škodu způsobenou pracovním úrazem nebo nemocí z povolání. V příručce jsou uvedeny případy konkrétních úrazů z praxe, u kterých lze někdy obtížně rozlišit, zda jde o pracovní úraz, či nikoliv, a jak se řeší. Některé příklady těchto netypických pracovních úrazů jsou doplněny o citace z judikátů Nejvyššího soudu ČR. Část je věnována také statistice pracovních úrazů v České republice. Závěrem je uveden výčet právních předpisů, které se k problematice vztahují. Obsahem příručky není právní úprava školních úrazů a ani nemocí z povolání.
|
|
| |
guest ::
