This thesis deals with the curriculum on wages, which is taught in the subject Accounting at business schools. The first part of the thesis contains a theoretical characteristics of the subject of accounting, its objectives and interdisciplinary relationships. In addition, I focus on the statutory regulation on wages, the inclusion of the topic in the teaching, the possibility of using teaching aids and tools, as well as on the characteristics of concepts used in this subject. The second part is applied to the processing of this topic from the perspective of a teacher. It is a suggestion of a procedure for the interpretation of this theme in lessons Accounting at business schools. The analysis involves the interpretation of both the first and also the second concentric circle. There is also included a specific suggestion of the application of problem classes in the teaching curriculum on wages. The last part is the evaluation of the survey, which focuses the use of the concept of problem teaching in the subject Accounting at business scools in the Czech Republic.

In 2007, the Swedish payroll tax was reduced for youths in an attempt to suppress the perceived high unemployment among Swedish youths. The reform was rolled back later in 2016. For this period there is a rich supply of publicly available aggregated (macro) data. This thesis aims to examine: first, if the aggregated data is suitable for policy evaluation of the reform, and second, the effects of the reform introduction and repeal. This has been done by using both a conventional fixed effects model and a more unorthodox synthetic control method. Neither of the two methods could show any unbiased and consistent significant result of the treatment effects of the reform. Instead, the results of this thesis suggest that the publicly available aggregated data doesn’t contain enough information to evaluate such reforms.

Under covid-19-pandemin sänkte den svenska regeringen arbetsgivaravgiften för arbetstagare i åldrarna19–23 år. Denna uppsats studerar effekten av denna sänkning på sysselsättning under åren 2020–2022,utifrån registerdata från svenska myndigheter. Genom två difference-in-difference-modeller, jämför jagdels sysselsättningsgraden för 20–24-åringar mot sysselsättningsgraden hos 25–29-åringar, delssysselsättningen i branscher med hög andel anställda i åldrarna 20–24 år mot sysselsättningen ibranscher med en medelhög andel anställda i åldrarna 20–24 år. Jag finner ett positiv samband mellanreformen och sysselsättning i behandlingsgruppen under reformperioden. Resultaten indikerar att sänktaarbetsgivaravgifter ökade sysselsättningsgraden för 20–24-åringar med 1,0–1,7 procentenheter, ochökade sysselsättningen i branscher med en hög andel anställda i åldrarna 20–24 år med 2,3 procent. Atteffekten är större med branschmodellen stärker också tidigare slutsatser att subventioner riktade motspecifika grupper på arbetsmarknaden påverkar den gynnade gruppen heterogent, och inte likartat påhela arbetsmarknaden. Jag finner även i strid med tidigare forskning, en tydlig positiv effekt försysselsättningen hos utrikesfödda. / During the Covid-19 pandemic the Swedish government lowered payroll taxes for employees aged 19to 23 years old. This thesis studies the effect of these lowered payroll taxes on employment during theyears 2020–2022, using register data from Swedish tax collecting and social service agencies. Usingtwo difference-in-difference models, I firstly compare the employment rate for 20–24-year-olds to theemployment rate for 25–29-years-olds, and secondly compare employment in industries with a highshare of 20–24 years old employees to industries with a medium share of 20–24 years old employees. Ifind a small, positive correlation between the reform and employment in the targeted groups during thereform period. These results indicate that lowered payroll taxes increased the employment rate for 20–24-year-olds by 1.0–1.7 percentage points, and increased employment in industries with a large shareof 20–24-year-old workers by 2.3 percent. The fact the effect is larger using the industry analysissupports previous conclusions that subsidies targeted at specific groups on the labour market affectsthe favoured group heterogeneously, and not equally across the labour market. I also find, contrary toprevious research, a clear effect on employment for foreign born workers.

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.

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.

Diploma thesis deals with payroll accounting in terms of labor law, health, social security and payroll taxes. The aim is to show how the wage is calculated with respect to the current legislation in 2014 and to clarify what influences the amount of net monthly income of employees. An important part of this work is to compare the calculation of wages of Slovak and Czech employees and analysis of the differences in their net income.

Submitted by Mario BC (mario@bc.ufrpe.br) on 2017-02-02T13:47:04Z No. of bitstreams: 1 Ana Paula Camboim Leao.pdf: 2376458 bytes, checksum: d62ed4d58dba9fed450d1ac20346cdce (MD5) / Made available in DSpace on 2017-02-02T13:47:04Z (GMT). No. of bitstreams: 1 Ana Paula Camboim Leao.pdf: 2376458 bytes, checksum: d62ed4d58dba9fed450d1ac20346cdce (MD5) Previous issue date: 2016-02-02 / The research was developed through the Consuption, Day By Day and Social Development Pos-Graduation Program and involved public workers from the Federal Rural University of Pernambuco. It sought to answer the following question: How Financial debt strategies impact the lives of this educational administrative staff of public workers, in their ways of consumption and social, professional and family wellness? With that inquiry, it was elaborated as main objective of this work to analyze factors and implications of the financial debt process by payroll loan along with the educational administrative staff of public workers. The specific objectives, on the other hand, were elaborated in order to analyze the factors that motivate this public debt; to analyze products, services and communication strategies that corroborate with the public worker or his/her family’s debt; to map financial debt situations, specifically from payroll loan; and finally, to analyze implications of individual and social nature resulting from the financial debt of these federal public workers. To achieve these goals, a quantitative and qualitative study was done distributing questionnaires among 200 public workers, from witch 90% returned. In a more in-depth approach, 05 intentionally chosen public workers were interviewed about budget imbalance, its causes and consequences, appreciating his/her position in the academic community context. The data treatment was to clash the results from the interviews with the consulted background work. The results showed that expenses related to daily life, allied to recurring payroll loan signings, may contribute negatively to the unbalance of domestic budgets and its repercussions affect psychological, personal and social wellness. / A pesquisa desenvolvida a partir do Programa de Pós-Graduação em Consumo, Cotidiano e Desenvolvimento Social com o(a)s servidore(a)s Técnico- Administrativos da Universidade Federal Rural de Pernambuco buscou responder o seguinte questionamento: como estratégias de endividamento financeiro impactam a vida de servidore(a)s público(a)s Técnico-Administrativos em Educação, em suas práticas de consumo e bem-estar sócio-familiar e profissional? Com essa indagação, elaborou-se como objetivo geral para esta pesquisa analisar fatores e implicações do processo de endividamento financeiro por meio do empréstimo consignado, junto a servidore(a)s federais Técnico-Administrativos em Educação. Os objetivos específicos, por sua vez, foram elaborados com o intuito de analisar fatores que motivam o endividamento este público; analisar produtos, serviços e estratégias comunicacionais que corroboram o endividamento do(a)s servidore(a)s e familiares; mapear situações de endividamento financeiro, especificamente, por meio do empréstimo consignado; por fim, analisar implicações de natureza individual e social decorrentes do endividamento financeiro destes servidore(a)s público(a)s federais. Para o alcance destes objetivos foi realizado um estudo quanti-qualitativo com a distribuição de questionários entre 200 servidore(a)s, no qual se obteve o retorno de 90% destes. Em uma abordagem mais aprofundada, 05 servidore(s) escolhido(a)s intencionalmente foram entrevistado(a)s, acerca do desequilíbrio orçamentário, suas causas e consequências, valorizando a posição dela(e)s no contexto da comunidade acadêmica. O tratamento dos dados processou-se através do confronto dos resultados das entrevistas desenvolvidas com a literatura trabalhada. Os resultados apontam que as despesas relacionadas ao cotidiano, aliadas às contratações recorrentes de empréstimos consignados podem contribuir negativamente no desequilíbrio do orçamento doméstico com repercussões no bem-estar psíquico, pessoal e social.

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.

Submitted by Haroudo Xavier Filho (haroudo.xavierfo@ufpe.br) on 2016-03-01T16:57:56Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) 2015, Desoneração da folha de pagamentos -final- Carlos Eduardo - final.pdf: 1472443 bytes, checksum: 40ab31bfa833ed1d099a25ceb24fc326 (MD5) / Made available in DSpace on 2016-03-01T16:57:56Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) 2015, Desoneração da folha de pagamentos -final- Carlos Eduardo - final.pdf: 1472443 bytes, checksum: 40ab31bfa833ed1d099a25ceb24fc326 (MD5) Previous issue date: 2015-06-13 / CAPES / Neste trabalho, apresentaremos políticas tributárias com o intuito de avaliar o impacto de longo prazo da desoneração da folha de pagamentos sobre consumo agregado, o estoque de capital, produto e o bem-estar entre gerações. Para isso, utilizaremos o modelo de gerações sobrepostas (Overlapping Generations Models) com vida finita, probabilidade de morte e previdência social. A inovação dessa pesquisa frente a literatura, foi a simulação com alíquota zero sobre a contribuição patronal, a incorporação da despesa da previdência e do fator previdenciário. Com essas modificações, temos um modelo próximo da economia brasileira. Os resultados apontaram que a desoneração da folha de pagamentos provocou aumentos no produto, capital e consumo de longo prazo, sem grandes sacrifícios para a economia no curto prazo. / In this work, we present tax policies in order to assess the impact of long-term relief payroll on aggregate consumption, the stock of capital, product and welfare between generations. For this, we use the model of overlapping generations with finite life, risk of death and social security. The innovation of this research literature forward was the simulation with zero tax rate on the employer's contribution, the incorporation of the social security expense and the social security factor. With these changes, we have a model close to the Brazilian economy. The results showed that the relief payroll caused increases in product, capital and long-term consumption without major sacrifice for the economy in the short term.

Master´s thesis is focused on the system of employees´ remuneration in the organization. This system is analyzed on the basis of total reward concept, which is described in the theoretical part. Main aim of the thesis is to give suggestions for optimization of current remuneration system or create new system of remuneration, which increases employees´ motivation and performance. This aim is fulfilled based on the internal data analysis, interview with managers and survey. Current remuneration system in the organization provides possibilities for improvement, especially within payroll system and areas of employees´ development and education.