The purpose of this thesis was to describe the issue of law treatment of labour remuneration, primarily remuneration by wage in private-law sphere and by salary in budgetary sphere. The main source, that explains the treatment of wage and salary is the law number 262/2006, legal code of labour and its further notifications and other implementing rules based on legal code of labour. These implementing rules are government regulations. Wage and salary, or rather the amount of wage or salary is an important factor, by which a potential employee chooses his employment. From the amount of salary unfolds employee's standard of living and his social position, his social status. In my thesis I was first dealing with wage, its characterization, function, the way, how it is determined and also its protection. For this purpose are for Czech Republic binding International Labour Organization (ILO) agreements, primarily ILO agreement number 95 about the protection of wage. The protection function mingles through the whole law of labour, when is necessary to protect an employee as a weaker side of labour-law relations. The subsequent chapters of my thesis I dedicated to salary, by which are remunerated employees in nonbusiness sphere, where the resources for salaries flow from public finance. This is the reason,...

С переходом на рыночную экономику организации получили самостоятельность в выборе модели, формы и системы стимулирования и оплаты труда. В торговле единственным источником средств на оплату труда является выручка от реализации товаров. Целью магистерской диссертации является разработка эффективных методов стимулирования и оплаты труда персонала при внедрении изменений в деятельность сбытовых организаций. В магистерской диссертации разработана методика стимулирования и оплаты труда персонала при внедрении изменений, учитывающая специфику деятельности сбытовых организаций, при этом акцент сделан на выявлении типа изменений, причины сопротивлений, бальной оценки сотрудников, напрямую задействованных в реализации продукции и установлении процента вознаграждения, позволяющая лучшим образом подавить сопротивление, мотивировать персонал и достигать целевых показателей деятельности организации. / With the transition to a market economy, organizations gained independence in choosing a model, form and system of incentives and remuneration. In trade, the only source of funds for wages is the proceeds from the sale of goods. The purpose of the master's thesis is to develop effective methods of incentivizing and remunerating personnel when introducing changes in the activities of sales organizations. In the master's thesis, a methodology was developed to stimulate and remunerate personnel when introducing changes, taking into account the specifics of the activities of sales organizations, while the emphasis is on identifying the type of changes, the reasons for resistance, the score of employees directly involved in the sale of products and setting the percentage of remuneration, which allows you to better suppress resistance, motivate staff and achieve organizational performance targets.

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.