|
|
Wages and salaries - development in the Czech Republic
Juřenčáková, Soňa ; Mrňová, Zuzana (referee) ; Tichá, Alena (advisor)
The bachelor's thesis deals with the development wages and salaries in the Czech Republic. The first part of the thesis is theoretical and describes the basic concepts of remuneration legislation, labor - law relationships, wages and salaries. The theoretical part also describes the development of wages and salaries in selected period. The practical part bears on standartizion and remuneration in selected construction companies in the Czech Republic.
|
|
|
Wage accounting
Mojžíšová, Klára ; Ašenbrenerová, Petra (advisor) ; Molín, Jan (referee)
Bachelor thesis with a topic wage accounting describes issues about relationships between employees and employers. In the theoretical part there is concern with labour relationships, rewarding employees, process of calculation net wage and its accounting including payments on health insurance and social security and income tax from dependent activity. The practical part is firstly made of a questionare about basic knowlegde during calculation net wage and the results are implemented into a manual which helps to understand payroll for nonspecialist people.
|
|
|
Possibilities of increasing the effectiveness the payroll system of the company
JANČOVÁ, Alžběta
This thesis describes and followed evaluation of the effectiveness the payroll system in selected company. The theoretical part of the work process knowledge issues payroll system, including methods leading to evaluate the effectiveness of the payroll system. The practical part is a description of the selected company and its payroll system. In the analysis are processed indicators leading to evaluate the effectiveness of human capital, which are indicators of labor productivity. On the basis of the results arising from the analysis are applied at the end of the practical part includes suggestions that can lead to increased efficiency of human capital of the company.
|
|
|
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.
|
|
|
Mzdové účetnictví - teoretické a praktické souvislosti
Kubů, Věra ; Procházka, David (advisor)
Smyslem práce je snaha přiblížit obecný postup týkající se výpočtu a účetního zachycení mzdových nákladů. Jsou zde zmíněny a popsány tři zásadní novely zákona o daních z příjmů platné od r. 2005, 2006 a 2008 s odkazem na další dotčené právní normy a vyhlášky. Mimo jiné se práce věnuje i ostaním složkám mzdy spolu s právy a povinnostmi zaměstnavatele jak vůči zaměstnancům, tak vůči státním orgánům.
|
|
|
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.
|
guest ::
