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Didactic analysis of curriculum of wages in the subject Accounting on Business Academies
Čižinská, Markéta ; Berková, Kateřina (advisor) ; Holečková, Lenka (referee)
The diploma thesis deals with didactic analysis of payroll in the second concentric circle in the subject accounting at Business Academies. The thesis is divided into three parts: theoretical, research and my own draft of curriculum. The theoretical part deals with the specifics of the subject accounting, educational programs, and especially the didactic aspects of teaching about wages. In the second part, using questionnaires, I find out what methodology is used in teaching about wages by teachers in Prague and Central Bohemian Region, if they use teaching through problem solving or whether they work with real forms. I also focused on the student's opinion about their teacher's methods, how they would improve the quality of teaching or what didactic methods they consider to be the most effective. The last part contains my own draft of curriculum on wages in the second concentric circle, which is accompanied by explanatory examples, illustrative diagrams, examples of forms and it is completed by a summary example with the elements of teaching through problem solving.
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Accounting and tax aspects of labour regulations
Kubíková, Kateřina ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
The aim of this thesis is to describe the factors which influence the amount of the employee's wage and the tax base for the calculation of tax on personal income. Chapters therefore deal with the conclusion of the employment contract and the commencement of employment, on the rules of remuneration of employees under the Labor Code and related components of wages, then there is also mentioned reimbursement of expenses, which may arise in relation with the performing work, marginally are mentioned employee benefits. Other chapters deal with deductions from wages in the form of social security, health insurance and tax on personal income. Finally, there is an accounting of the facts, which have been mentioned in the course of thesis.
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Problem Areas of Rewarding of Employees from Accounting View
Neubauerová, Dana ; Roubíčková, Jaroslava (advisor) ; Cardová, Zdena (referee)
This diploma thesis deals with the problematic areas of rewarding of employees. However, it is not possible to explore this area only from accounting viewpoint. It is necessary to take into account the context and the currenet law in force at 1. 1. 2012. The aim of this thesis is to find the optimal reward system both in terms of employees, and from the perspective of the employer. The employer is trying to reduce labor costs and also to motivate and retain quality and loyality of employees. Today, in addition to wages employee also expects other monetary or non-monetary benefits that have an impact on his professional and personal development. Therefore it is necessary to find a compromise between employee's demands and objectives of employers. The partical part summarizes the findings from previous theoretical work parts into a complex example, where creative approaches are demonstrated which in real life are used in rewarding of employees.
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Wage accounting
Hejcmanová, Sandra ; Procházka, David (advisor)
This work deals with wage accounting with narrower coverage at employee's remuneration. Attention is paid to all components of wages (gross wage, social security insurance rate, health insurace rate,...)At the end of this work, complex example is contained including charging of wages.
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