L'objectif de cette thèse est de contribuer à la compréhension des enjeux de l'épargne salariale pour les politiques de rémunérations dans les entreprises en France. Une mise en perspective historique et théorique permet d'abord d'identifier les motivations conduisant les entreprises à développer un dispositif alliant l'intéressement et le PEE. Ensuite, nous explicitons à travers une modélisation théorique de type « Principal-Agent » les caractéristiques d'un contrat associant l'intéressement à un PEE. Les prédictions théoriques qui en découlent sont enfin validées par une étude empirique sur des données individuelles d'entreprises et de salariés. A partir d'une estimation par appariement sur le score de propension, les résultats révèlent que les entreprises qui intègrent à leurs politiques de rémunérations un dispositif alliant l'intéressement et le PEE versent en moyenne des salaires de base plus faibles, compensés par le versement d'une prime d'intéressement. Par ailleurs, celui-ci s'accompagne d'un impact positif et significatif sur le profit mais d'un effet non significatif sur la productivité du travail des entreprises. Il existe néanmoins une corrélation positive entre la mise en œuvre du dispositif et la productivité du travail pouvant avoir pour origine un effet de sélection. Ces travaux nous invitent à défendre la thèse selon laquelle l'instauration par les entreprises d'un dispositif alliant le partage du profit et le PEE vise non seulement des effets d'incitation mais aussi des objectifs de maîtrise des coûts salariaux. Au-delà, lorsque le PEE donne lieu à la constitution de l'actionnariat salarié, il permet aux entreprises de poursuivre des objectifs de stabilisation du capital. / This dissertation aims at shedding a new light on the analysis of the effects of profit sharing and employee ownership plan on wages practices in France. We firstly purpose a survey of the theoretical foundations of profit sharing and employee ownership plan. By considering institutional and macroeconomic changes in France since 1980, we secondly develop an historical analysis of the financial participation. In this context, we argue that a system based on both profit sharing and employee ownership plan is not only designed as an effort incentive scheme but also as a risk transfer device. We thirdly develop a Principal-Agent model to determine the optimal characteristics of a contract based on both profit sharing and employee ownership plan. Our hypothesis is then tested on an original matched employer-employee database concerning French firms. Using a Propensity Score Matching method which allows controlling for potential selection bias, we show that such a contract has no significant impact on the labour productivity but a positive one on the firm's benefit. We finally find a negative impact on the employee's base wage but no significant effect on the total earnings.

The thesis is focused on non-profit organizations auditing, especially on public benefit corporations. Thesis is divided into theoretical and practical part. Theoretical part is dedicated to general definition of non-profit sector and specification of public benefit corporations. This is followed by the definition of auditing and auditing procedures. In the practical part of thesis these auditing procedures are applied to the selected public benefit corporation. The main aim of the thesis is to acquaint the reader with the specifics of auditing in non-profit sector

The master thesis is focused on selected differences between the Czech accounting legislation and the International Financial Reporting Standards IAS / IFRS.The theoretical part is focused on methodological procedures under Czech Accounting Legislation and on requirements according to the IAS / IFRS. The differences between these two approaches are subsequently compared. Within the analytical part of the thesis, significant varieties are selected, based on the found differences and due to company’s specifities. The mentioned varieties have the key role and impact on the economical outcome of the selected company.

This thesis deals with the financing of nonprofit organizations. It focuses on the possible ways and methods of fundraising. The practical part contains an analysis of revenues Scout organization - association of scouts and guides of the Czech Republic, the centre „Jedovnice“, possible funding sources and proposals for ways of obtaining financial resources.

This thesis, as a part of the overall project to determine general methodology for calculating lost profits, deals with technical and economic data of trucks, cost analysis and quantification of lost profits after an accident and subsequent mending. It focuses on vehicles with a total weight of over 12 tons. The thesis and its results are beneficial for the experts and forensic engineering experts who, based on documents can more easily determine a methodology for calculating lost profits. It simplifies and accelerates the settlement of claims for loss of profits and payments.

Recently in the Czech Republic, more attention has been focused on the social responsibility of companies. Companies become members of professional platforms, in which they gain and deepen their knowledge. The vital part of CSR is cooperation within the civil sector. The goal of this thesis is to focus on this cooperation within the Czech environment. For my own research I have been using the typology of the authors Wymer and Samu, who look at different ways of management and the benefits gained from different types of cooperation. I compare and find differences in this typology through analysis of documents and questionnaires of companies active in professional platforms. The cooperation established between companies and NGOs is different in the case of agreements on the use of the logo and the name of non-profit organizations, sponsorship, joint issue promotion and corporate philanthropy, both greater involvements of the non-profit sector, and given benefits.

The work is focused on human resource management of non-profit organizations. The aim is to describe the similarities and differences of HR management in various types of non-profit entities. In connection with this is the theory of the non-profit sector and human resource management in general discussed here. HR processes are discussed in detail. The empirical part deals with the comparison of different types of NGOs. At first, there are tested several hypotheses based on the differences between the organizations, small and medium-sized. However, primarily, they are divided according to their functions to the service, advocacy and community. The empirical part consists not only of quantitative questionnaire, but additionally also of interviews with a representative of each researched category. As the result there is a summary of differences between every single type of organizations and description of three specific cases of human resources management in NGOs.

Hrabětová, L., Public relations in non-profit organizations. Diploma Thesis. Prague: Charles University in Prague, 2017. The thesis aims to develop a methodology PR for smaller non-profit organizations. PR analysis was carried out in a non-profit organization Charity Opava, which fulfills its mission, and its activities shows that PR function can improve the organization's image and provide a solid foundation for fundraising and marketing activities. Without a functional PR is the systematic implementation of fundraising activities elusive. I formulated a methodology based on the information gathered from semistructured interview with Ivo Mludek which has a PR of Charita Opava in chargé, from his lecture on PR for organizations working in social services in Charity Jesenik dated 20 of October 2016 and analysis of publicly available documents . Keywords: non-profit organizations, public relations in non-profit organizations, fundraising, cause-related marketing, Charity Opava, PR tools

This diploma thesis deals with managers' approach to human resources management in the non-profit, profitable and state sector. This is a topic that is currently the foundation for every well-functioning organization. It is highly relevant for all three types of sectors. The diploma thesis is divided into the conceptual and research part (including the methodological part). The conceptual part of the diploma thesis deals first with description of individual sectors and the relations between them. It also deals with the general concepts that are related to the given issue as a human resources management and its individual components. The research part uses qualitative research in human resources management in selected state institutions. The form of a semi-structured interview is about how managers approach human resources management in their organization. Key words: human resources, employee adaptation, HR, personnel activity, manager, profit sector, non-profit sector, government sector.

When a property is in need to get access to a facility with a certain purpose – e.g. an access road to the property – the Swedish legislation states that it under some certain conditions is possible to establish the facility compulsory on another property. When a compulsory acquisition occur the legislation also states that the owner of the property that surrender land for the facility shall get compensated for the intrusion the facility makes on his or her property. The cardinal rule to determine the compensation level for these cases – when the Swedish Joint Facilities Act applies – is that the compensation level shall be based on the decrease in market value i.e. the damage that the facility causes on the acquired property plus an equitable share of the benefit that the facility causes for the properties that get access to the facility. These situations are in general speaking named profit sharing cases. Further states the travaux préparatoires that the distribution of the profit shall be equitable with guidance of the distribution that had occurred in a “normal” voluntary agreement between the involved parties (prop. 1991/92:127 s. 69). To be able to apply the legislators requirements of equitable and “normal” voluntary agreement in a real situation there are a number of methods that can be used to decide the compensation level. A problem with these methods is that it’s not always obvious a priori which method that should be used for a certain facility. A risk that occurs when it’s not clearly defined which method that shall be used in a certain situation is that substantially different levels of compensation can occur in different cases, even if the purpose with the facility is the same. For these cases when it’s not a priori defined which method that shall be used it’s up to the cadastral surveyor – after his or her preferences regarding what can be seen as equitable – to decide in the particular case which compensation level that best correspond to the legislators requirements of an equitable and “normal” voluntary agreement. With this said, there is an obvious risk that similar situations and cases get treated unequal from a compensation perspective according to which method the cadastral surveyor chose to apply. With respect to the problem description above, the purpose of this thesis have been to investigate how the compensation legislation in the Joint Facilities Act are applied or can be applied by the cadastral authority in joint facility procedures. The investigation was performed through a study of procedure acts from the cadastral authority. / När en fastighet har ett behov av att få tillgång till en viss typ av anläggning – t.ex. en utfartsväg från fastigheten – finns möjligheter att inrätta anläggningen tvångsvis på en annan fastighet. När tvångsvisa ianspråktaganden sker är den fastighetsägare som upplåter mark för anläggningen berättigad till ersättning. Huvudprincipen för att bestämma ersättningen i dessa fall – när anläggningslagen tillämpas – är att ersättningen dels ska bestå av marknadsvärdeminskningen som anläggningen orsakar, dels en skälig del av den värdeökning som sker hos den eller de fastigheter som får tillgång till anläggningen som inrättas. Dessa situationer brukar benämnas vinstfördelningsfall. Vidare har lagstiftaren uttalat att fördelningen av värdeökningen ska ske på ett skäligt sätt med ledning av den fördelning som hade blivit fallet vid en ”normal” frivillig överlåtelse parterna emellan (jmf. prop.1991/92:127 s. 69). För att kunna tillämpa lagstiftarens uppställda krav om skälighet och ”normal” frivillig överlåtelse i en praktisk situation finns ett antal metoder som kan tillämpas för att bestämma den totala ersättningen. Ett problem med dessa metoder är att det på förhand inte sällan är helt självklart vilken metod som har företräde framför en annan. En risk är då att väsentligt olika ersättningsbelopp utgår för anläggningar med liknande ändamål eftersom ersättningsnivåerna metoderna emellan ofta skiljer sig åt relativt mycket. För dessa mer oklara fall är det upp till förrättningslantmätaren – efter dennes preferenser gällande skälighet – att i det enskilda fallet avgöra vilken ersättningsnivå som är skälig och motsvarar en ”normal” frivillig överlåtelse. Det finns därmed en uppenbar risk att likande situationer kan behandlas olika ur ett ersättningsperspektiv beroende av vilken metod förrättningslantmätaren väljer att tillämpa. Förevarande arbete har av denna anledning undersökt hur Lantmäterimyndigheten i praktiken tillämpar ersättningslagstiftningen när anläggningar inrättas enligt anläggningslagen. Huvudsyftet med arbetet har formulerats som att undersöka hur ersättningslagstiftningen i anläggningslagen tillämpas eller kan tillämpas av LM vid anläggningsförrättningar. Undersökningen genomfördes genom att studera förrättningsakter där det fanns ett officialbeslut och/eller en officialutredning i ersättningsfrågan