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Payroll accounting
Himlová, Markéta ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The graduation thesis focuses on wage problems and related areas. The main aim is to define basic principles of payroll accounting and to give a compact view of wage related problems. Individual chapters focus on problems of labour-law relations, remuneration, social and health insurance, income tax and payroll deductions. Each chapter also contains a part with accounting of the problems mentioned; the last chapter contains practical examples of wage calculation according to payroll legislation valid in the year 2010. The thesis concludes with the most important changes in payroll legislation in recent years.
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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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Wages processing for business sphere
Neubauerová, Dana ; Cardová, Zdenka (advisor)
The main theme of bachelor thesis is wages processing for business sphere. The work should facilitate the orientation in area of payroll accounting, focusing on the relationship between the employer and his employees according to regulations valid from 1st January 2010. Bachelor thesis analyzes specific chapters from the Labor code, various components of wages, health and social insurance and taxation of personal income from employment. The theoretical part contains practical examples and paper forms, with which the employer meets.Finally, this work shows accounting transactions associated with the described problems.
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Wages Accounting
Hanusová, Jana ; Kozlová, Taťána (advisor) ; Vilím, Josef (referee)
This thesis deals with wages accounting. It presents overview of all legal norms, which are used in the wage area. The output of this work is making a survey of calculating various types of wages, wage allowances, deductions, etc. In a separate chapter describes how to calculate wages in a particular company.
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The specific role of marketing in the field of health insurance
Cestr, David ; Procházková, Markéta (advisor) ; Bek, Jiří (referee)
The main target of this Master thesis is to find out health insurance company's possibilities in creating marketing plans and their implementation. The health insurance company is a specific subject which has different marketing tools as well as other responsibilities and legislative limitations. First part describes theoretical principles, methods and tools of marketing. Those are later applied to the field of public health insurance. Basic information about health insurance, its creation, formation and development concludes this passage. Second section deals with analysis of particular health insurance company, its marketing plan, budget, strategy, etc. An evaluation survey which depicts general public awareness of health insurance companies and their activities is also included in this part.
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Commercial health and sickness insurance on the Czech insurance market
Brixi, Eva ; Ducháčková, Eva (advisor) ; Daňhel, Jaroslav (referee)
Theme of this thesis is to compare public and commercial health insurance in the Czech Republic. At the begining are described the systems of health insurance and principles of their functioning. The main part of the thesis is devoted to current health insurance system, its operation and financing, including a comparison with other OECD countries. The thesis describes a system of commercial health insurance and focuses on different products of health and sickness commercial insurance. In the conclusion of this thesis is made an analysis of commercial health and sickness insurance in the current conditions on the Czech insurance market and its evaluation.
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Payroll accounting
Konopíková, Monika ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Graduation thesis deals with the issue of payroll accounting and related areas - social insurance, health insurance, taxation. On beginnnig it explains discretions and duties employees and employers. It is very important for next wage questions. Basis of thesis is definition and calculation of premium and taxation. There are necessary iformation for calculation of gross wage and net wage. I focus on this area in practical example, where I calculate wage of fictive employee in every months of calendar year. The graduation thesis is ended up with summary of changes in the year 2011 and changes for the next years.
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Social security in the Czech Republic and Germany
Morávková, Jana ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
This work provides a description of social security in the Czech Republic and Germany. It describes system of social insurance in both countries, types of compulsory social insurance and systems which are not insurable. The work is divided into six parts. The first chapter contains introduction to terms. The second and the third part deal with social insurance in both countries. Characteristics of social insurance, benefits provided in the frame of social insurance etc. are described. The fourth and the fifth chapter describe system which is not based on compulsory insurance of these countries. The last chapter contains comparison of common signs and differencies of the social insurance system in both countries.
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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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Social security in Sweden
Petrová, Kateřina ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
The aim of bachelor thesis is the analyse of social security in Sweden. The thesis is divided into eleven chapters. First one defines basic terms like social security, social insurance and social policy. The second one describes basic principles of functioning of social security in Sweden. The third one contains all methods of funding of social security and the fourth one gives an introduction to history of social security in Sweden. Next seven chapters describe details of all systems such as health insurance, system of sickness benefits, work injuries benefits, disability allowances, system of family benefits, system of pensions and system of support in case of unemployment. In conclusion are all presented information summarised.
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