The aim of this thesis is tax optimisation of legal income tax. Several options are suggested about how to diminish tax liability of an enterpreneurial subject. Out of many options, the most advantageous way was shown to be providing a grant for public utility purposes and acquisition of long-term tangible property. If the company decides for donation of money for public utility purposes or another suggested option of tax optimalisation, the amount of money paid into the state budget of the Czech Republic will decrease.

The objects of diploma thesis is resolved tax implication of personal income, it includes also changes of social and health insurance approved on 1th January 2008. Most important changes in personal income tax by employee were within year 2007 and year 2008: {$\bullet$} change of basic wage of personal income tax, {$\bullet$} change of tax rate, {$\bullet$} cancellation of community taxation of spouses, {$\bullet$} cancellation of tax effect for insurance, {$\bullet$} implementation of maximal base of assessment. All tax payers of personal income tax got better salary in year 2008 than in year 2007 depending upon modification of salary calculation. People with highest personal incomes had best salary because they saved money for social and health insurance and also reduction of tax rate. Taxpayers with minimum incomes paid increased personal tax in year 2008, but they got higher tax bonuses. Taxpayers with gross salary CZK 20 000 {--} 30 000 had worst position in research. Their net salary was increased only for 4 {--} 5 %.

The aim of this study is to investigate and identify perceptions, problems and challenges that may arise for wage-setting managers as well as individual employees when working with a performance-based payroll system. A letter of formal notice was sent to a recruitment company inviting them to participate in the study, which also included an explanation of the study’s purpose, approach and procedure. Data was collected through semi-structured interviews with nine participants, including the wage-setting manager. The study has given insight into how these participants perform in relation to the performance-based payroll system and the results of the study imply that their experiences vary to a great extent. The wage-setting manager believes that the payroll system is well-functioning. However, he finds challenges in creating a common interpretation of the salary criterias with his employees, as well as communicating the basis of his wage-setting decisions. For employees, results show that the payroll system contributes to experiences of increased motivation and development, as well as stress. Additionally, the study indicates that the results reflect a gender perspective as the women in the study are more prone to stress caused by the performance-based payroll system than men.

Syfte: Syftet med studien var att beskriva olika tillvägagångssätt för att minska personalomsättningen av sjuksköterskor. Metod: Studien har en induktiv ansats. Forskningsdesignen var en fältstudie, där vi har undersökt vad sjuksköterskor anser att sjukvården bör jobba med för att behålla sjuksköterskor. Det empiriska materialet har inhämtats genom kvalitativa metoder som vi sedan tolkat och analyserat till olika kategorier för att lättare kunna besvara vår frågeställning. Slutsats: Studiens resultat har visat på att det inte bara är en faktor som avgör hur sjukvården kan behålla sin personal, utan att olika faktorer i samverkan med varandra skapar missnöje och leder till uppsägningar. Därför är det viktigt att ta hänsyn till hur olika faktorer påverkar varandra för att minska personalomsättningen. / Purpose: The purpose with the study is to describe different ways to reduce employee turnover of nurses. Method: The study has an inductive approach. The research design was a field study, where we tried to deduce what nurses felt that the health care should focus on, to be able to keep the nurses from quitting. The empirical material has been collected through qualitative methods, which we then interpreted and analysed into different categories to be able to answer our question formulation. Conclusion: The result from the study shows that there are not only one factor which affects the health care’s ability to keep its personnel. Instead we have noticed that different factors conspire with each other, creating discontent which in turn could lead to nurses quitting their jobs. For this reason it is important to consider in which way the different factors affects each other in order to reduce employee turnover.

The object of this thesis is the electronization of services in the current tax administrations. The major aim of this paper is an analysis of how IT costs and other variables affect salary costs. Another aim of the work is to describe the differences in the structures of contemporary tax administrations in the OECD countries as well as to outline the current situation and possible future development in the use of electronic services in this area.

The goal of this diploma is based on the observed data and current developments in the property market, combined with data showing household income and expenses, to predict future trends in the property market. By comparing the value of real estate, rent prices in selected locations with revenue and costs for different income groups, we find when individual income groups are able to buy or rent property and under what conditions. Result of this work is to describe six future trends.

My thesis deals with the satisfaction and motivation of nurses. On the base of theoretic knowledges, specifically the theme of leading people, motivation of workers, education system for nurses and everything what influences the satisfaction was written up the practical part. The aim of this thesis is the analysis of satisfaction and motivation of nurses in the chosen medical institution. Part of the practical part is the assessment of the established aims and verification of the correctness of the hypotheses.

This dissertation aims to verify assumption regarding the impact of a hypothetical insurance in the tax base of the personal income tax. Specifically, to verify the assumption that the hypothetical insurance is more advantageous for foreign employees after taking into account maximum ceilings of contributions than the insurance actually paid or vice versa, and that there is no discrimination of foreign workers in relation with the increase of the tax base for the amount of the hypothetical insurance. This work defines basic concepts, development of the hypothetical insurance, describes the social insurance system and finally compares real and hypothetical insurance.

The article presents a selective review of the literature that exposes and analyzes the results of ten empirical studies on the consequences of the application of economic incentives in academia in a context of global transformation of the university. The first part presents a brief description of incentive systems known as merit pay plans, their main characteristics and the objectives of their implementation. The second part presents the main research findings developed in the USA, Germany, Australia, Estonia, Pakistan, Argentina and Mexico, and the reported effects on productivity, motivation and teacher satisfaction. Concludes with the discussion of critical aspects in the implementation and evaluation of merit-based payment systems. / El estudio presenta una revisión selectiva de la literatura que expone y analiza los resultados de diez investigaciones empíricas sobre las consecuencias de la aplicación de incentivos económicos en la academia, en un contexto de transformación de la organización universitaria a nivel global. La primera parte presenta una breve descripción de los sistemas de incentivos denominados pago por méritos, sus principales características y los objetivos de su implementación.La segunda parte expone los principales hallazgos de investigaciones desarrolladas en EUA, Alemania, Australia, Estonia, Pakistán, Argentina y México, y los efectos reportados en la productividad, la motivación y la satisfacción del profesorado.Concluye con la discusión de los aspectos críticos en la implementación y evaluación de los sistemas de pago por mérito.

Submitted by Irene Nascimento (irene.kessia@ufpe.br) on 2017-01-16T18:07:59Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Isabele Tese versão biblioteca.compressed.pdf: 13790455 bytes, checksum: 20899ade48732c7559800742c7315e84 (MD5) / Made available in DSpace on 2017-01-16T18:07:59Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Isabele Tese versão biblioteca.compressed.pdf: 13790455 bytes, checksum: 20899ade48732c7559800742c7315e84 (MD5) Previous issue date: 2016-06-30 / A tese elabora novos fundamentos para a teoria jurídica do salário, a partir da problematização e refutação das diversas concepções analíticas que reduzem o salário àquela dúplice perspectiva traçada pela doutrina clássica: a subordinação da força do trabalho ao capital e a compra e venda da força de trabalho. Na primeira parte, traça as visões da economia política clássica, da teoria marxista e da doutrina da igreja sobre o salário. Na segunda, narra as concepções sedimentadas pela teoria jurídico-trabalhista tradicional acerca do tema, além daquelas acolhidas pela OIT, a União Européia, o MERCOSUL, as normas internacionais e a posição da autora sobre o trabalho subordinado como objeto do direito o trabalho. Uma vez percorridas essas diretrizes, o estudo, na terceira parte, demonstra como a teoria jurídico-trabalhista crítica e as teorias sócias vêm salário, em meio a uma sociedade do trabalho em crise. Em seguida, enquadra as metamorfoses do trabalho em termos de dualização do assalariado, das evidências empíricas e do corte analítico que cuidam de redimensionar a crise o trabalho e do salário. Com base na Economia Solidária, na Renda Universal Garantida, na Teoria do Decrescimento e lançando mão de três princípios formulados pelo professor Everaldo Gaspar Andrade, a autora da tese expõe a sua proposta para reconfiguração da teoria jurídica do salário, com base na inversão da perspectiva salário patamar mínimo de sobrevivência para salário Condições Civilizatórias de Existência. Por fim, apresenta os nos seguintes pressupostos do salário: fontes, denominações, conceito, classificação, natureza jurídica e princípios. / This thesis draws up new grounds for the legal theory of wage composition, having its starting point at the questioning and refutation of various analytical concepts that reduce the salary to a dual perspective outlined by the classical doctrine: the subordination of the labor force to capital and the purchase and sale of labor power. The first part outlines the views of classical political economy, Marxist theory and the church doctrine of wages. The second narrates the views sedimented by traditional legal-labor theory on the subject, in addition to those accepted by the ILO, the European Union, Mercosur, international standards and the position of the author on the subordinate work as the object of labour law. Once covered these guidelines, the third part of the study shows how the legal-labor theory and critical members theories have earnings, amid a labor society in crisis. Then, fits the metamorphoses of the work in terms of dualization of wage, of the empirical evidence and of the analytical cut that resizes the crisis work and salary. Based on Solidarity Economy in Guaranteed Universal Income in ingrowth theory and making use of three principles formulated by Professor Everaldo Gaspar Andrade, the author of the thesis presents its proposal for reconfiguration of the legal theory of salary, based on the inversion of perspective wage minimum survival level for salary conditions civilizing Existence. Finally, it presents the following assumptions salary: sources, denominations, concept, classification, legal principles and nature.