This thesis investigates into the processing of remunerations using two different computer programs - OKmzdy and Money S3. The theoretical part of the thesis introduces both programs, their operating systems and the ways how new employees are included into the database and how the remunerations are processed. The process of monthly balance and final paying off are also described in this part of the work. The practical part consists of a case study, where remunerations of two hypothetical employees working in a big company are processed for the period of January 2007. First of them is paid a monthly salary and has the benefit of using a company{\crq}s car for private purposes. This employee was ill during January and furthermore claims a tax deduction for he has two kids. The other employee is a woman, who is paid an hourly wage and who handed over a notice to the date of 31.3.2007. This employee had some vacation in January and her wage is regularly abridged by execution. Both the employees are provided either with lunches or with eating vouchers and with a contribution to their retirement insurance. The remuneration calculations are processed in both tested programs and the results are compared with regard to their compliance with legislation and the quality and price of the documentation and of the printed outputs. The conclusion sums up the findings, compares both the programs and disputes their pros and cons. The Money S3 program was found to wrongly calculate the tax bonus, to be rather work-intensive and to demand more professional knowledge of the user.

Ce mémoire a pour objectif de comprendre la situation de l’emploi et le salaire pour les diplômés universitaires en Chine à l’entrée du marché de travail pendant les dernières années. Après la revue de littérature, nous avons supposé trois hypothèses sur la compétence personnelle basée sur la théorie du capital humain. Dans cette recherche, les données retenues proviennent de deux sources : (1) les canaux officiels, y inclus les rapports diffusés et les statistiques publiées par le ministère de l’Éducation ou le Bureau national des Statistiques en Chine. (2) les canaux non gouvernementaux, soit les institutions d’enquêtes indépendantes et les organisations académiques en Chine. Nos résultats d’observation nous permettent de constater que les diplômés chinois sont exposés à une vive concurrence dans un marché où l’offre de travail y est excédentaire. Les caractéristiques personnelles, la qualité de l’enseignement, le niveau de scolarité et la discipline d’étude, peuvent affecter dans une certaine mesure l’emploi et le salaire de départ. Finalement, nous concluons ce mémoire avec des propositions de pistes de solution aux caractéristiques chinoises qui visent à réduire la difficulté d’emplois des diplômés. / The objective of current study is to understand the situation of employment and the entrance level salary for graduates in China of recent years. According to the literature review, we assumed three hypotheses regarding individual competence based on the theory of human capital. The data in this research came from two sources: (1) the official channels, including reports and statistics published by the Ministry of Education or the National Statistics Bureau in China. (2) non-governmental channels, including investigation and research work by the institutions independent in China. Our analysis showed that Chinese graduates were exposed in a oversupply labor market. However, some personal character in academic background, such as the teaching quality, education level and study subject, may have an impact on employment and entrance level salary to some degree. In the end we draw a conclusion with Chinese-style solution, which aims at reducing the problem of unemployment.

Ce mémoire a pour objectif de comprendre la situation de l’emploi et le salaire pour les diplômés universitaires en Chine à l’entrée du marché de travail pendant les dernières années. Après la revue de littérature, nous avons supposé trois hypothèses sur la compétence personnelle basée sur la théorie du capital humain. Dans cette recherche, les données retenues proviennent de deux sources : (1) les canaux officiels, y inclus les rapports diffusés et les statistiques publiées par le ministère de l’Éducation ou le Bureau national des Statistiques en Chine. (2) les canaux non gouvernementaux, soit les institutions d’enquêtes indépendantes et les organisations académiques en Chine. Nos résultats d’observation nous permettent de constater que les diplômés chinois sont exposés à une vive concurrence dans un marché où l’offre de travail y est excédentaire. Les caractéristiques personnelles, la qualité de l’enseignement, le niveau de scolarité et la discipline d’étude, peuvent affecter dans une certaine mesure l’emploi et le salaire de départ. Finalement, nous concluons ce mémoire avec des propositions de pistes de solution aux caractéristiques chinoises qui visent à réduire la difficulté d’emplois des diplômés. / The objective of current study is to understand the situation of employment and the entrance level salary for graduates in China of recent years. According to the literature review, we assumed three hypotheses regarding individual competence based on the theory of human capital. The data in this research came from two sources: (1) the official channels, including reports and statistics published by the Ministry of Education or the National Statistics Bureau in China. (2) non-governmental channels, including investigation and research work by the institutions independent in China. Our analysis showed that Chinese graduates were exposed in a oversupply labor market. However, some personal character in academic background, such as the teaching quality, education level and study subject, may have an impact on employment and entrance level salary to some degree. In the end we draw a conclusion with Chinese-style solution, which aims at reducing the problem of unemployment.