This Master’s thesis deals with the determination of present conditions of motivation and stimulation environment in company Reda a. s. The theoretical part describes the motivation and stimulation bases from the general and practical point of view. The analytical part is focused on research and presents current conditions in chosen company. The survey was used as the information source. The findings from that survey and suggestions for present conditions improvement are summed up in the conclusion.

The diploma thesis focuses on the system of motivation and reward in selected society both from a theoretical and a practical point of view. The first and second chapters of the thesis are devoted to motivation and remuneration theory, basic concepts and historical development, while other practical chapters focus on the characteristics of the chosen enterprise, the analysis of the current benefit and motivation system, the survey of employee satisfaction through the questionnaire survey and the resultant proposal improved system.

This work is pointed on development of motivation program of Unistav a.s. The analysis of extablished motivation program is based on questionnaire surveys, interviews and research on corporate materials. On the basis of found deficiencies are suggested improvements, this brings desirable development of motivation program and improves labour efficiency and satisfaction of employees.

This diploma thesis is focused on suggesting a motivation system for a chosen company. The work´s theoretical part is processed according to the specialized literature. Analytical part contains general characteristics of the company and the current motivation system. Results from internal sources and the questionnaires form a base to a development of a motivation system, which ensures lower fluctuation of employees.

The thesis is focused on employees motivation and evaluation in selected company. The theoretical part qualifies basic concepts from the literary sources related to the topic. The practical part analyses the motivation and staff evaluation, assessment of the current state within picked company and survey of employees opinion on used forms of motivation based on performed empirical investigation. The conclusion of this thesis is evaluation of the current state and proposals and recommendations on improvements.

The main subject of this master’s thesis is motivation of employees in company DCom s. r. o. This company is dealing with wireless communication technologies development and production. The primary goal is to analyze company’s motivation tools and to improve them. The thesis is divided into three parts. First part contains the theory, which is connected to motivation. In the next part is the company DCom s. r. o. shortly introduced and after that are the motivation tools analyzed. The analysis was realized by using the questionnaire. The last part describes a suggestion for the motivation tools improvement.

The task of diploma´s thesis is trying to find answers to questions that will focus mainly on motivation and stabilization of employees one unnamed company. Through certain activities that invent and some of them even realize, I will try to achieve a lower turnover, and also that employees feel motivated to be part of the employer.

Orientation: The design of remuneration plans and pay-for-performance is recognised as a long-standing management practice. Almost all remuneration plans include incentive and bonus schemes in order to motivate the desired performance of individuals by rewarding them based on performance.Research purpose: The primary aim of the study was to assess how different pay-for-performance remuneration plans affect performance.Motivation for the study: Research and literature indicates that pay-forperformance can indeed influence employee performance; however there are instances where there are negative effects associated with pay-forperformance. Pay-for-performance is in instances considered controversial owing to the large remuneration packages that executives in particular receive.Research design, approach and method: The research methodology that was utilised was a quantitative study, by undertaking a structured cross sectional survey of executives and managers. The survey was distributed to 201 potential respondents and the results of 118 respondents were utilised in the data analysis. Four different types of pay-for-performance plans were assessed, namely Merit Pay, Bonus Pay, Full Shares, and Share Appreciation Rights. Expectancy Theory was utilised as a basis in an attempt to explain the motivation of executives and managers with respect to the influence that different types of pay-for-performance plans have on performance.Main findings/results: All of the pay-for-performance plans were found to have a positive effect on the motivation of employees; however it was found that the most significant factor relating to motivation of employees was expectancy as opposed to the preference of the type of reward (valence). The rewards preferences, as determined by this study, in order of preference were Merit Pay, Full Shares, Bonus Pay, and Share Appreciation Rights.Practical/Managerial implications: This study confirms that it is more important to understand individuals and what motivates them than the actual rewards offered. Different rewards have different motivational effects, however the reward itself is not the dominant determinant with regards to motivational as a whole.Contribution/value-add: This study further clarifies the influence that different pay-for-performance remuneration plans have on the future performance of executives and managers. / Dissertation (MBA)--University of Pretoria, 2011. / Gordon Institute of Business Science (GIBS) / unrestricted

El presente trabajo titulado “Tratamiento tributario del exceso de las remuneraciones de accionistas y familiares, y su impacto en la determinación del Impuesto a la Renta en las medianas y pequeñas empresas del sector comercial durante el periodo 2017-2018”, tiene como objetivo analizar y medir el efecto que genera dicho tratamiento y definir la importancia del mismo. Nuestra investigación es de carácter descriptivo tomando como datos, empresas del sector comercial en las cuales estamos y hemos laborado. Para ello, contamos con un enfoque mixto de la investigación en donde utilizamos 4 entrevistas especializadas y 15 encuestas a profesionales en la materia; así como la aplicación de 3 casos prácticos que ayuden a analizar y comprender la presente investigación. La prueba de nuestras hipótesis nos dio como resultado aspectos relevantes respecto a las reglas de del exceso de valor de mercado de las remuneraciones; la principal de ellas, la general, nos determinó el impacto de la misma reflejada en los resultados de la compañía. Por otro lado, las dos primeras hipótesis específicas, validar que efectivamente existe una ausencia de precisión de los niveles jerárquicos y que la aplicación de los referentes de comparación influye negativamente en la determinación del Impuesto a la Renta; por lo que proponemos ajustes a la norma. Finalmente, la última hipótesis específica en donde se señaló en un inicio que la consolidación de sueldos en grupos empresariales (partes vinculadas) generaría un impacto positivo fue probada y demostrada que no es válida, debido a que los resultados fueron adversos. / The present investigation “Tax treatment of excess remuneration of shareholders and family members, and its impact on the determination of Income Tax in medium and small businesses in the commercial sector during the 2017-2018 period”, aims to analyze and measure the effect generated by this treatment and define its importance. Our research comes from a descriptive character based on data from companies in the commercial sector in which we are and we have worked. Therefore, we have a mixed approach to research where we use 4 specialized interviews and 15 surveys to professionals in the field, and the application of 2 practical cases to help analyze and understand this research. The test of our hypothesis resulted in relevant aspects regarding to the rules of excess market value of remuneration; the main one, the general one, determined the impact of the same reflected in the results of the company. By the other hand, the specific ones, validated that there is indeed a lack of precision of the hierarchical levels and that the application of the reference worker makes a negative influence on the determination of the Income Tax, that is why we propose adjustments to the norm. Finally, the last specific hypothesis where it was initially indicated that the consolidation of salaries in business groups (related party) would generate a positive impact, and it was proved that it is not valid because the results were adverse. / Tesis

The current - and very relevant - debate about the way authors and performers lose control over exploitation, and more importantly, revenue generated through use of their works and performances in the digital world somewhat overshadows the fact that there are existing scenarios arising from the normal course of dealings in such works where the same occurs and were remedy of any such "injustice" has not been fully enshrined in law. A right to additional fair remuneration is a concept recognised to various degrees in some Member States of the EU but not all, scaling from (seemingly) zero in the UK to quite an elaborate regulation in Germany. Where they are recognised, application and enforcement of relevant provisions also vary. The EU sought to harmonise the issue of author's and performer's access to fair share of revenue generated from exploitation of their work or performance (for normal dealings and in digital spheres of copyright exploitation) in its new draft Directive. The Proposal for a Directive on Copyright in the Digital Single Market published in September 2016 dedicates its Chapter 3 of Title IV to Fair remuneration in contracts of authors and performers; contract adjustment mechanism introduced in Article 15 attempts to tackle the issue by proposing a statutory right to additional remuneration being introduced throughout the EU Member States. Or, was the aim of this provision originally even broader? In this work, three main areas are addressed: (i) the background and justification of inclusion of such provisions into the Draft DSM Directive; (ii) current applicable law in Germany, Czech Republic and the UK; three countries each representing different historical and doctrinal approach to copyright law and thus providing unique benchmarks for the analysis, (iii) reconciliation of the first two parts: analysing what - if any - change in the national legislation would be needed for the three Member States to transpose the provision into the national laws. By way of conclusion, recommendations to amend Article 15 of the draft Directive is based on the analysis made in the third part.