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Concurrence of functions – history, development and problems of past and current legal regulations
Bařinová, Petra ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
According to the jurisdiction statutory representatives of companies, executives or members of Boards of Directors, cannot simultaneously be employed in the company on a position with a similar capacity. This problem has been discussed in the Czech Republic since 1993 when the first decision was held. In 2010 Supreme Administrative Court confirmed this statement and impugned the validity of health and pension insurance of this employee. The long-ignored problem has caused panic because the concurrence of functions is an issue for 80-90% of Czech companies and therefore the Ministry of Justice of the Czech Republic has initiated a legislative solution to this problem and prepared an amendment to the Commercial Code which allows the concurrence of functions.
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Social security in the Czech Republic and the Slovak Republic
Surová, Veronika ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
Bachelor's work compares the social systems of the two close countries, the Czech and the Slovak Republic. It describes and discusses the functioning of social security in the Czech Republic and in the Slovak Republic, first individually and then both systems compares in terms of the legislation, organization, financing, participation in the system and the provision of benefits. It is divided into four main chapters. The first chapter deals with the theoretical background and historical evolution of social security. The second and third chapter analyzes social security from the perspective of the individual states, and the fourth, the last chapter compares and summarizes the common and different features of the social security of those two states.
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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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Social welfare in Germany and the Czech Republic
Hampejsová, Jitka ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
The aim of this bachelor thesis is to compare equal and different features of sickness, health and pension insurance in the Czech Republic and Germany, and to suggest changes in the Czech legislation. The thesis is divided into five parts. The first chapter deals with basic terms in social insurance, the second and the third chapters describe systems of social insurance in the Czech Republic and Germany. The fourth chapter includes the comparison of systems of social insurance. The fifth chapter is the conclusion.
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Analysis of the Effect of Unemployment on Sick leave
Kuhnová, Hana ; Houdek, Petr (advisor) ; Potužák, Pavel (referee)
The aim of this work was to evaluate the impact of unemployment and other variables on sick leave in the Czech Republik. For this purpose I used panel data from all regions of the CR between 2001-2009. Using several models, I determined that the economic situation the state has greater influence on absenteeism than the health of the population. It was demonstrate that the inability to work in the CR is procyclical character. If unemployment rises by 1 % the number of cases of sick leave decreases by 1,13 per 100 sickness insured workers. Among other variables representing the economic situation have the highest influence legislative changes leading to a tightening of the payment of sickness benefits and wage compensation and the average gross wage. The compensation is higher and the difference in income is lower, the greater the motivation of patients to stay at home. In the research I was limited to the length of time series and the number of available data, therefore the findings may not be robust.
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