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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.
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Analysis of Employing the Foreigners in the Czech Republic
Popová, Lenka ; Fojtová, Michaela (referee) ; Kopřiva, Jan (advisor)
The Master’s Thesis analyses the employing of the foreigners in the Czech republic. It focuses on the interposition of the job opportunities for the incoming foreign students at Brno University of Technology. It tries to find out the attitude of the foreigners to this theme and upon the analysis of the current situation it brings the suggestions for the extensions of the activities of the International Students Club with the view of improving the relationship between BUT and the foreign students.
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Employment law in times of coronavirus pandemic
Burdová, Tereza ; Pichrt, Jan (advisor) ; Tomšej, Jakub (referee)
Employment law in times of coronavirus pandemic Abstract This thesis on employment law in the coronavirus pandemic focuses on the impact of the pandemic on Czech legislation, presents the author's own view on the issue and offers a comparative view of the legislation of the Slovak Republic, the Federal Republic of Germany and the United Kingdom of Great Britain and Northern Ireland. This thesis takes into account the legal situation from 1 March 2020 to 31 December 2022 and is divided into six chapters. After a general introduction defining basic concepts and briefly summarising the employment legislation of the selected countries, the individual chapters follow and address important employment law topics in the context of the coronavirus pandemic. The second chapter focuses on impediments to work, assessing the various impediments to work related to the coronavirus pandemic on the part of both the employee and the employer, followed by contribution during periods of partial unemployment. The third chapter focuses on the ordering of annual leave as one of the options to deal with a crisis and examines the impact of the pandemic on the regulation of annual leave. Another theme is home working, as the coronavirus pandemic has triggered the rise of various forms of flexible working, with the need to reconcile...
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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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Selected Legal Aspects of Personality Assessment in the Recruitment Process
Černá, Martina ; Vysokajová, Margerita (advisor) ; Tomšej, Jakub (referee)
Selected Legal Aspects of Personality Assessment in the Recruitment Process Martina Černá This thesis deals with some essential legal aspects of personality assessment (also called "personality testing") in the recruitment process, focusing on the cases when personality testing (or any other form of psychodiagnostics) is not specifically regulated by a respective profession-specific law. This is of particular importance as the personality tests are capable to reveal private and often sensitive data about the job applicant, while their use is only regulated by the most general provisions of the applicable law. While personality assessment has been part of the recruitment process in many companies, there is no standard practice setting out when and to what extent its use is necessary or useful. As a result, the employers are left to rely only on their own judgment, which does not always appear to be sound. Some experts in psychology warn against inappropriate use of psychodiagnostics methods (not only) in recruitment and human resources advisory, pointing out that there's not enough regulation to protect psychodiagnostics against misuse. In order to seek potential answers to this issue, I addressed a broader legal context of personality testing and analysed the existing relevant law to assess to what...
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The termination of employment by agreement
Motyčková, Marie ; Drápal, Ljubomír (advisor) ; Štefko, Martin (referee)
This diploma thesis provides the legal regulation of termination of employment by agreement in the Czech Republic. This diploma thesis focuses on the definition of the basic concepts of civil and labor law in the Czech Republic, which are related to the legal institute of Mutual agreement of termination of employment and interprets the fundamental judicial decisions of the Czech case law concerning the subject of this diploma thesis. This diploma thesis also analyses the comparison of the Czech legislation and the legislation of Great Britain. Název práce v anglickém jazyce The termination of employment by agreement Klíčová slova v anglickém jazyce (key words) Employment law, Employment relationship, Termination of employment by agreement
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Principle of flexicurity in legal regulation of transfer of rightsand obligations from the employment-law relations
Jouzová, Lada ; Hůrka, Petr (advisor) ; Štangová, Věra (referee) ; Tröster, Petr (referee)
1 Principle of flexicurity in legal regulation of transfer of rights and obligations from the employment-law relations Abstract In her PhD thesis, the author deals with the legal regulation of transfer of rights and obligations arising from employment-law relations in the Czech Republic, in the context of the European union law, from the point of view of the concept of flexicurity in the employment-law relations. This concept includes, on the one hand, elements of flexibility in the realization of employment-law relations, and, on the other hand, security (protection) of employees in these relations which is manifested in particular by the transfer of rights and obligations from their employment-law relations to the new employer itself. At present, when changes in the employers' organizational structure, transfers of activities or tasks, mergers, the purchase of a business or a business lease, but also so called outsourcing, insourcing, and change of suppliers are becoming more and more common in companies, the issue of change of the employer, and consequently, safeguarding and protection of the rights of employees, in particular safeguarding of their employment-law relations, is becoming more up to date. Protection of employees' rights during the transfers of undertakings and businesses is one of the...
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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.
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