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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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Proposal for Changes of Human Resource Management in a Selected Company
Večeřa, Martin ; Pfeifer, Marcel Rolf (referee) ; Konečná, Zdeňka (advisor)
The bachelor's thesis deals with human resources management and a proposal to change the concept of human resources management in a selected company. The first part of the work is devoted to theory and theoretical starting points. In the second part, the analysis of the human resources management process in the selected company will take place. The last part contains proposals and recommendations for improving the human resources management process in the selected company in accordance with its current situation and based on theoretical knowledge.
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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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The Support for small and medium-sized enterprises in the Czech Republic and its effects on labor market
Budilová, Lucie ; Vostrovská, Zdenka (advisor) ; Kotýnková, Magdalena (referee)
The diploma thesis deals with the support analysis of small and medium enterprises (SMEs) in the Czech Republic. The aim of the thesis is to prove the importance of SMEs in the economics and to assess the influence of their support from the Operational Pogramme Enterprise and Innovations (OPEI) on the labour market. The main hypothesis represents the assertion that the SMEs support from the public sources is never effective. The statistical analysis proves that the SMEs in the Czech Republic on the international scale are economically significant. They participate from 99,8% on the total number of entrepreneur's subjects and from almost 60% on the country employment. The evaluation of the support program from the Operational Pogramme Enterprise and Innovations is based on the collected data from the questionnaire poll. The data analysis proved that the supports were important for the workplace production. The public source support analysis on an economical theory and empirical study base proved that the investments are not effective.
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Evaluation of the effectiveness of program supporting small and medium-sized enterprises with the emphasis on the labour market
Janečková, Lenka ; Zemplinerová, Alena (advisor) ; Ševčíková, Michaela (referee)
The main objective of my diploma thesis is to reach the significance of small and medium-sized enterprises and make a statistical analysis of the specific program supporting small and medium-sized enterprises provided by the Czech Moravian Guarantee Bank with the emphasis on the labour market. The analysis indicated that small and medium-sized enterprises are significant players not only in the Czech economy, but also in other states in the world. Small and medium-sized enterprises make 99,23% of the whole business sector in the Czech Republic. They dominate in sectors such as trade, services, fishing, manufacturing and other labour-intensive industries. No less important role small and medium-sized enterprises play in providing jobs, for 59,9% of work force employed in the Czech Republic. Most of empirical studies claim that small and medium-sized enterprises are significant in job creation as well as in job destruction. The certain of jobs in small and medium-sized enterprises are really poor in comparison with the large companies. There are lots of supportive programmes for small and medium-sized enterprises which are concentrated on regional level as well as blanket character. Evaluation of the program supporting small and medium-sized enterprises provided by the Czech Moravian Guarantee Bank confirmed their significance role in job creation and also indicated their small part in job destruction.
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