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371	Osobní a kapitálové společnosti - účetní a daňové souvislosti / Partnerships and capital companies - accounting and taxation connections Hejlová, Veronika January 2017 (has links) The aim of this diploma thesis is to consider whether capital companies are more advantageous than partnerships from perspective of taxation of companion's income. Only companies in the Czech legal environment are included. The initial hypothesis is that limited liability company and joint-stock company are the best option, because according to statistical data these are the most frequently present legal forms of business in the Czech Republic. The comparison is carried out in general model of taxation of selected type of income. The parts of this thesis are also attachments which complement analyses by some summaries and calculations.
372	A critical analysis of equal remuneration claims in South African law Ebrahim, Shamier 20 July 2015 (has links) The legislation relating to equal remuneration claims is an area of law which is nuanced and consequently poorly understood. It has posed an unattainable mountain for many claimants who came before the South African courts. This is as a direct result of the lack of an adequate legal framework providing for same in the Employment Equity Act 55 of 1998. The case law recognises two causes of action relating to equal remuneration. The first cause of action is equal remuneration for the same/similar work. The second is equal remuneration for work of equal value. The former is easily understood by both claimants and courts but the latter is poorly understood and poses many difficulties. The aim of this dissertation is fourfold. Firstly, the problems and criticisms regarding equal remuneration claims will be briefly highlighted. Secondly, a comprehensive analysis of the current legal framework will be set out together with the inadequacies. Thirdly, an analysis of international law and the law of the United Kingdom relating to equal remuneration claims will be undertaken. Fourthly, this dissertation will conclude by proposing recommendations to rectify the inadequacies. / Mercantile Law / LL.M. (Labour law) Equal remuneration Equal pay Equal work Same/similar work Work of equal value Grounds of justification Pay differentials 344.12153068
373	Nefinanční odměňování pedagogických pracovníků v preprimárním vzdělávání / Nonfinancial remuneration of teachers in preprimary education Valtová, Věra January 2016 (has links) The thesis deals with non-financial remuneration of teachers in pre-primary education . The introductory part is devoted to a general definition of basic concepts, the theory of human resources and remuneration. The next section is characterized by financial and non-financial forms of remuneration . There are specified the different types of rewards . The final section analyzes the choice of the most efficient and preferred forms of non-financial reward teaching staff of pre-primary education . It compares the views and preferences of headmasters and teachers.
374	Nefinanční odměňování pedagogických pracovníků v preprimárním vzdělávání / Nonfinancial remuneration of teachers in preprimary education Valtová, Věra January 2017 (has links) The thesis deals with non-financial remuneration of teachers in pre-primary education . The introductory part is devoted to a general definition of basic concepts, the theory of human resources and remuneration. The next section is characterized by financial and non-financial forms of remuneration . There are specified the different types of rewards . The final section analyzes the choice of the most efficient and preferred forms of non-financial reward teaching staff of pre-primary education . It compares the views and preferences of headmasters and teachers. KEYWORDS Human resources, human resources work, human resources management, human resources activities, remuneration, direkt financial and nonfinancial compensation, preprimary education
375	Mzdové účetnictví / Payroll accounting Konopíková, Monika January 2010 (has links) Graduation thesis deals with the issue of payroll accounting and related areas - social insurance, health insurance, taxation. On beginnnig it explains discretions and duties employees and employers. It is very important for next wage questions. Basis of thesis is definition and calculation of premium and taxation. There are necessary iformation for calculation of gross wage and net wage. I focus on this area in practical example, where I calculate wage of fictive employee in every months of calendar year. The graduation thesis is ended up with summary of changes in the year 2011 and changes for the next years.
376	Mzdové účetnictví+ / Payroll accounting Himlová, Markéta January 2010 (has links) The graduation thesis focuses on wage problems and related areas. The main aim is to define basic principles of payroll accounting and to give a compact view of wage related problems. Individual chapters focus on problems of labour-law relations, remuneration, social and health insurance, income tax and payroll deductions. Each chapter also contains a part with accounting of the problems mentioned; the last chapter contains practical examples of wage calculation according to payroll legislation valid in the year 2010. The thesis concludes with the most important changes in payroll legislation in recent years.
377	La subsistance du clergé séculier en Centrafrique : possible auto-prise en charge / The subsistence of the secular clergy in Central African Republic : possible self-reliance Kette, Justin-Sylvestre 21 September 2018 (has links) Bien que le Code de droit canonique prévoie au canon 281 la rémunération des clercs et leur assistance sociale en cas de maladie, d’invalidité ou de vieillesse, cette disposition est loin d’être appliquée convenablement aux prêtres séculiers de Centrafrique. En plus de la pauvreté structurelle, le pays est en proie à une guerre civile qui a détruit tout le tissu socio-économique. Mais la guerre ne justifie pas tout. Il y a un problème de gestion et d’administration des biens ecclésiastiques. La gestion rigoureuse et transparente des maigres ressources financières dont dispose l’Église reste un défi majeur. S’il est vrai que la subsistance du clergé est de la responsabilité de l’Église, les prêtres ont aussi une part importante à jouer. Notre thèse propose les mesures à prendre pour rendre possible l’auto-prise en charge des prêtres en Centrafrique. / Although the Code of Canon Law provides at canon 281 the remuneration of clerics and their social assistance in case of sickness, invalidity or old age, this provision is far from being properly applied to the secular priests of Central Africa. In addition to structural poverty, the country is in the throes of a civil war that has destroyed the entire socio-economic fabric. But war does not justify everything. There is a problem of management and administration of ecclesiastical goods. The rigorous and transparent management of the meager financial resources available to the Church remains a major challenge. While it is true that clergy subsistence is the responsibility of the Church, priests also have an important part to play. Our thesis proposes the steps to be taken to make possible the self-reliance of the priests in the Central African Republic. Rémunération Prêtres séculiers Gestion Administration Biens ecclésiastiques Église Responsabilité Pauvreté Subsistance Auto-prise en charge Centrafrique Remuneration Secular priests Management Administration Ecclesiastical goods Church Responsibility Poverty Subsistence Self-reliance Central African Republic 254 262.9
378	Srovnání rakouského a českého pracovního práva / Comparing Czech and Austrian labour law Krčmářová, Jana January 2010 (has links) The aim of the paper is to make the reader acquainted with questions of labour law in the Czech Republic and Austria especially in terms of labour conditions, consequently to analyse and evaluate labour issues such as vacation, working hours, remuneration, overtime pay, maternity and paternity leave, working overtime or at night. In a theoretical part of the paper the main focus lies on beginning of employment, labour conditions and last but not least on termination of employment. In a practical part interesting areas in connection with labour relations and comparing Czech and Austrian situation are described, such as part-time employment, average working time during a week or 4-days working week.
379	Insolvenční řízení z pohledu povinností insolvenčního správce / Insolvency proceedings from the view of insolvency administrator's duties Pařezová, Kateřina January 2011 (has links) This diploma thesis deals with the insolvency administrator. The objects of this work are mainly are the duties that insolvency administrator has to execute during the insolvency proceeding and the necessary requirements for the performance of the insolvency administrator's function. The objective of this work is to clarify the role of insolvency administrator in the particular phases of insolvency proceedings in general terms and the definition of his position and responsibilities in different types of insolvency proceedings. The aim of this work is also to analyze the assumptions that insolvency administrator must meet in order to obtain permission to perform the function of the insolvency administrator.
380	Odměňování pedagogických pracovníků v preprimárním vzdělávání / Remuneration of teachers in preprimary education Valtová, Věra January 2019 (has links) The aim of my thesis is the remuneration of teaching staff in pre-primary education. Remuneration is a part of personnel activities in the organization, so in the introduction of the theoretical part I deal with the general definition of basic terms relating to human resources and personnel work in organizations and here I outline the development and changes in human resources. In the next part of the theory I devote myself mainly to the most important personnel activity, which is remuneration. In addition to describing the basic concepts, the individual forms of remuneration are characterized in detail, both financial and non-financial. In my diploma thesis I deal with them more specifically at the level of pre-primary education and I also describe here the personal activities of the headmistress in kindergarten. The final part deals with the research, whose aim was to map the situation in the area of remuneration and subsequent satisfaction with remuneration, financial and non-financial. The survey was conducted in the form of questionnaires for teaching staff and interviews with two headmistress of kindergartens. Based on the results of selected questionnaire questions, I suggested recommendations for remuneration practice in pre-primary education. The importance of the thesis is to extend...

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