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Conclude contracts after the legislative changes in 2013
ZENÁHLÍKOVÁ, Veronika
The bachelor thesis is focused on the topic conclude contracts after the legislative change in 2013. The literary review is focused on the legal adjustment of employment, characteristics of the fundamental concepts and on the description of the terms of employment contracts. Discusses the procedure of the conclusion employment contract. Specifies the rights and obligations for employers and employees. Characterizes the agreement which are conducted outside of the employment relationship. Deals with occuping the teenagers and pregnant women. The practical part of this bachelor thesis is applied on the company Osma. The enterprise operates on an international standard and specializes in sewage systems. The aim of this work is the analysis and comparison of some of the contracts concluded before and after 2013. Focus on legislative changes after 2013. The survey shows that the company arranged the employment contracts with optional parts. Mainly competitive clause, business travel and conditions for exploitation vacancy. The advantage for the company is to conclude job agreements conducted outside the main employment for summer brigades and for challenging work. This is a cheaper source of labor, advantages in the area of social and health insurance and taxes. It proposed to increase the amount of concluded job agreements conducted outside the main employment relationship and improve communication between employees and managers.
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Analysis of effectiveness of changes in sickness insurance in the Czech Republic in 2010-2017
Skřivancová, Petra ; Štípek, Vladimír (advisor) ; Lukášová, Tereza (referee)
This bachelor thesis deals with the analysis and evaluation of the impact of changes that occurred in the system of sickness insurance in the Czech Republic between 2010 and 2017. During this period there were several legislative adjustments to the Sickness Insurance Act, especially the austerity measures adopted in 2010 and the adjustments in 2011 and 2014. The theoretical part of the thesis deals with the history and the present system, as well as the legislative changes in individual years. The end of the theoretical part characterizes sickness insurance and its benefits. The beginning of the practical part is devoted to the model example of the calculation of sickness insurance benefits, where we can observe the influence of adopted austerity measures. The second part analyzes the impact of changes to income and expenditures of sickness insurance. Expenditures have risen in recent years and are reaching the level of income, which may lead to the system´s financial incompetence. Furthermore, there is an analysis of the indicators of sickness insurance, mainly temporary incapacity for work, which shows that despite the reduction of the average length of one case, the average percentage of incapacity for work is increasing. Finally thesis analyzes the impact of changes on the circles of insured people and evaluates the impact of changes. Based on the results obtained, measures are then proposed to improve the sickness insurance system.
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Problematic Aspects related to the Process of Adoption in the Czech Republic
Součková, Michaela ; Dobiášová, Karolína (advisor) ; Angelovská, Olga (referee)
The following bachelor thesis deals with the problematic aspects associated with the process of adoption in the Czech Republic. Closely, it focuses on these aspects in the context of the new legislation, changed by the amendment to the Act on social and legal protection of children and the effectiveness of the new Civil Code. The thesis has three parts: theoretical, analytical and empirical. The theoretical part is devoted to anchor chosen issues in the theoretical concepts of psychological deprivation and the theory of bureaucracy. There are also explained the basic values that the topic of adoption are closely related, and the methods used. The theoretical part also content the legislative definition of basic concepts related to the foster care. The analytical part includes a description of the individual phases of the mediation process of adoption in the Czech Republic, from first consideration to adopting a child. The empirical part is devoted to qualitative research whose goal is to identify problematic aspects of the adoption process in the testimonies of the communication partners. The obtained findings are examined in terms of consistency and interpreted in four categories created. The main findings are: negative influence of stay in the nursery of the Institute, for development of the...
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Legislative changes of the equity with the impact on accounting
FILAKOVSKÁ, Dominika
The bachelor thesis is oriented on the analysis of specific components of equity and substantial changes which have occurred since 2014 in the Czech legislation. The main goal of this thesis is to characterize these legislative changes and apply it in practice with the selected entity. The best way how to achieve these results is comparison of the Business Corporations Act, Accounting law and the new Civil code in the period of 2013 - 2014.The analysis determines how these changes have affected the entity in both positive or negative meaning.
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Impact of legislative changes in the realm of lotteries on the funding of sports by municipalities
Krupicová, Kateřina ; Sedmihradská, Lucie (advisor) ; Tecl, Jan (referee)
This Master´s thesis deals with the impact of legislative changes in the realm of lotteries on the funding of sports by municipalities. This issue is explored in the practical part and the town of Jindřichův Hradec was used as an example. The aim of the thesis is to characterize the system of the funding of sports. Also, the thesis compares and contrasts the legislative state of the Act No 202/1990 Coll. of lotteries and similar games before and after its amendment which came into force on 1st January 2012. Finally, the thesis describes and assesses the support of sport clubs and sport associations by the town of Jindřichův Hradec, including practical calculations of the effects the law amendment had on the local handball club and its financial resources. It was found out that, in comparison with similar-scale cities, the town of Jindřichův Hradec provided above-average financial resources into the field of sport. The comparison of subsidy rules revealed that the new subsidy program presents the improvement, especially with the following aspects. First, there is the introduction of the preferred sport clubs institution. Second, there is the cancellation of the initial division into categories. Third, there is the establishment of the independence of the grant committee members. After an initial hesitation, the town approached the division of the money gained from lotteries very transparently and it usually tied up the allocation of the revenues to a current subsidy system. As far as the local handball club is concerned, there was palpable a positive change between the periods before and after the amendment.
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Comparison of Personal Income Tax in the Czech Republic and the Slovak Republic
Piková, Michaela ; Hajdíková, Taťána (advisor) ; Krebes, Ladislav (referee)
Theme of thesis is comparison of personal income taxation in the Czech Republic and Slovak republic. The object of my bachelor thesis is the clarification of that tax and consequential compararison of advantage of an entrepreneurial environment from the tax perspective based on the use of a valid legislation. In the end of thesis there is a calculation of the personal income tax by way of model situation. The result is compararison of tax burden in the Czech Republic and Slovak Republic and appraisal of advantage of entrepreneurial environment in given states on the basis of the amount of tax burden.
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Analysis of the impact of legislative changes on the accounting
KLIČKA, Jiří
The aim of my thesis was to show the influence of legislative changes on the accounting of business corporations. Analyses were performed on actual legislative changes, which to the greatest extent related to the recodification of private law in the Czech Republic and their entry into force of law about and concerning commercial companies and collectives. These factors resulted in adjustments to several provisions of laws regarding accounting and related supplementary regulations. On the basis of these analysed legislative changes, case studies were subsequently developed for a specific business corporation, namely the company STAX Metal Fibers s.r.o. The individual parts of the case studies were developed according to the actual state of the business corporation, and these case studies may be used by the enterprise to enhance its business activities further. The suggestions were concentrated on the area of reserve funds created within the accounting entity, the introduction of common stock, the possibility of advance or down payment in proportion to share of profits and a proposal to use sanctions from outstanding claims. In the conclusion recommendations were made concerning legislation with a special focus on the ambiguity of some terms in different laws.
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Analysis of accounting non-profit organizations and the impact of legislative changes to its accounting
HORNOVÁ, Lenka
The goal of the graduation theses was to point out the impact of legislative changes to accounting of the specific nonprofit organization and to analyze an implementation of new revising legislation from 2010 until 2014 into practice. It was also focused on the related regulations in connection with economy of selected accounting entities with the focus on a specific subsidized organization. The specific subsidized organization is Městský dům kultury Sokolov, incorporated by municipal authorities, which is the center of cultural events in the town Sokolov. In the theses it was outlined, how the legislative changes are projected into practice in this specific subsidized organization. The theses also concentrates on the specifics of accounting and on the process of bookkeeping in the chosen subsidized organization and on its ways of financing and reporting. In the conclusion several measures were proposed, which mainly relate to the legislation, also to outflows of financial funds and finally recommendations related to a supplementary activity were proposed.
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Payroll accounting in the particular company
PEŠKOVÁ, Kateřina
The aim of this thesis is to describe the impact of legislative changes to payroll accounting and their application in the case of an entity. The most significant changes working in this company in terms of wages, which took place during the years 2011 to 2014, were selected. During the reporting period these changes have occurred in areas such as wage compensation for temporary inability for work, in the field of tax deductions and in the claim to the tax credit. In 2014, the border of withholding tax was moved.
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