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Identifying obscured employment or: how to avert the associated risks
Doležal, Radim ; Morávek, Jakub (referee)
Identifying obscured employment or: How to avert the associated risks Summary The thesis explores the issue of obscured employment and obscured agency employment. Its roots are in practical experience and real needs of actual subjects. In practice, the issue of obscured employment and obscured agency employment is particularly important in relation to outsourcing of one's business activities to another person. However, the current legal regulation is not perfectly clear when it comes to definition of these two legal problems and their identification in practice. This is true especially in relation to the issue of obscured employment. Thus, the goal of this thesis is to identify the elements defining obscured employment and obscured agency employment. Added value of this thesis is then introduction of possible ways of how to organize an outsourcing relationship so that the relevant authorities do not assess such relationship to be obscured employment or obscured agency employment. In other words, how to avert the risks associated with obscured employment and obscured agency employment. This follows straight from the defining elements of these two legal issues identified in the thesis. The foundations of this thesis are laid in analytical definition of fundamental, mostly labour law, concepts used herein....
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Taxation of freelance artistic professions in the Czech Republic between 2007 - 2013
Šich, Jaroslav ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
V anglickém jazyce: The subject of my rigorous thesis consists in complex analysis of the matter of taxation of freelance artistic professions in the Czech Republic (and also concisely in the European Union and Ireland) within the monitored years from 2007 to 2013, whereas I have chosen this period particularly due to the reason that this period demonstrates very aptly the variability of state approach to the taxation of self- employed and freelance persons reflecting wide scale of changes to the Czech tax legislation. In my rigorous thesis, I have primarily focused on the illustration of current state of Czech tax legislation and further on the thorough analysis of crucial amendments to the tax regulations, whereas I have also professionally reviewed the impact of those changes including the introduction of factual comparative indicators. Following the execution of analysis of the above defined subject, I have drawn a conclusion in which manner the regulation of taxation of artists may be administered. Among the measures proposed by me pertains for instance the elimination of the minimum assessment basis for social insurance payments, whereas the artists would be obligated to pay the social insurance merely from the actually achieved tax basis, or the increase of expenses allowance for artists to...
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OUTSOURCING OF IT WORKERS IN CZECH LABOUR MARKET IN 2015
Obořilová, Veronika ; Bartůsková, Lucia (advisor) ; Křítková, Soňa (referee)
This thesis focuses on current very important and widespread IT sector on the Czech labor market and discusses the frequent solutions to the problems of IT workers employment: outsourcing. The theoretical part of this work solves development and overall approach to outsourcing. The practical part includes the legal framework of outsourcing in the Czech Republic. Given is the definition of the ICT sector, including individual sub-branches of the IT sector with their individual specifications and performance of EI-PRAGUE, s.r.o. whose database of IT specialists, together with data of Czech Statistical Office it is also used for actual calculations. These calculations help to dismantle the advantages and disadvantages of outsourcing, both from the perspective of a worker employed on main job or self-employed, but also from the perspective of the IT specialists provider, state and health insurers. Carried comparisons have conflicting results. From the perspective of the worker is in almost all respects advantageous to work as self-employed, while in terms of state income and health insurers is more suitable if the workers are in an employment relationship at main job.
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On-line tržiště práce:strategie úspěchu
Sarapulov, Andrey ; Pavlíček, Antonín (advisor) ; Sigmund, Tomáš (referee)
This master thesis is focused on freelance type work available though on-line marketplaces such as oDesk and ways to get hired. First chapter introduces on-line working and lead though the world statistics powered by oDesk. Numbers present working hours, geographical coverage and skills distribution. It makes reader familiar with advantages and disadvantages of freelancing. Second chapter is related to on-line job marketplaces, in particularly to oDesk (www.odesk.com). It focuses on pros and cons of oDesk business model and website features comparing them with main competitor Elance (www.elance.com). Third chapter disclosures positioning, branding, pricing and marketing aspects of freelance. It guides through example of starting contractor's career on oDesk considering possible scenarios of future development. Master thesis contains 81 pages, 15 Figures, 5 Tables and 10 Appendixes.
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