No description available.

The main reason for the choice of the topic "business trip" and the focus of that particular sector of labour-law is, that most of us will actually enter an employment relationship one day. The concept of a business trip is well known by the public, yet the specific legal regulations of the conditions of sending employees for a business trip and providing travel cost reimbursement, contained in the Labour Code, are not known as well. The general concept of the business trip and its kinds (domestic and foreign business trip) and the closely related terms such as the place of work and regular place of work are the main concern of the first part of my thesis. The focus then shifts onto the conditions of sending employees for business trip, specifically onto the agreement with the employee and its historical development, duration of a business trip and other conditions like the start time and the end of a business trip or means of transport and accommodation. The thesis continues with the focus on the process of a business trip, describing work assignment, working hours and interruption of business trip, furthermore describes the instructions for a business trip with the orientation on the definition of the chief employee and the practice of the courts in this issue. Towards conclusion my thesis concerns travel...

The purpose of this thesis is to analyse legal provisions on business trips and the related issue of reimbursement of travel expenses. The reason why I have chosen this topic is extraordinary popularity of this institute in practice and an interest to establish to which travel expenses an employee sent on a business trip is entitled. The thesis is composed of five chapters. The first - introductory chapter defines key terms used later in the thesis: e.g. an employment relationship and its alteration, agreements on work performed outside an employment relationship, a business trip (abroad), transfer to another place, temporary assignment etc. The second chapter analyses the reimbursement of travel expenses generally. The travel expenses are defined, the role of the conditions of a business trip is explained and a possibility to stipulate the reimbursement of travel expenses is examined also with respect to the agreements on work performed outside an employment relationship. The third chapter reviews the types of travel expenses in detail. In accordance with the Labour Code (hereinafter the "LC") it distinguishes between travel expenses reimbursed by an employer who is not stated in Section 109 Paragraph 3 of the LC and who is stated in this provision. Furthermore, it differentiates between the...

The thesis "Travel expenses" is dedicated to the travel expenses according to Czech legislation. The aim is to describe the travel reimbursement and to analyze the providing of compensation travel expenses on example of the elementary art school Zruč nad Sázavou. The purpose of this analysis is primarily to find an optimal solution to the problem of determining the place of regular workplace for the travel expenses. The theoretical part focuses on the identification and definition of all principles of travel expenses in the domestic and foreign business trips. Travel expenses tax rules and implication, billing and accounting are also mentioned. The practical part deals with travel reimbursement in the allowance organization elementary art school Zruč nad Sázavou, where an analysis of current situation of travel expenses was made according to aims of the thesis. The thesis also solve the problem of determining the place of regular workplace in the allowance organisations and it contains proposes a new internal directive for travel expenses. All the information regarding the problematics of travel expenses is based on the status from 1st of January 2015.

Bakgrund: Det krävs en förändring av hur vi använder jordens resurser för att uppnå en hållbar utveckling, vilket inkluderar miljömässig, social och ekonomisk hållbarhet. Region Kronoberg ska ta fram ett hållbarhetsprogram för 2019-2022 där alla tre aspekter av hållbarhet beaktas. Ett aktuellt problem är den klimatpåverkan som regionen har idag på grund av tjänsteresor. Det är bara möjligt att bedöma hållbarheten i ett transportsystem om de ingående parametrarna definieras och mäts, ofta finns det dock inte praktisk vägledning. Ett behov finns därför av ett sammanhållet styrdokument med konkreta mål. För att begränsa transporters negativa effekter kan olika strategier och lösningar vidtas och åtgärder behöver genomföras för att uppnå uppsatta hållbarhetsmål.   Syfte: Syftet med denna studie är att kartlägga hållbarhetsmått, mål och åtgärder som kan relateras till tjänsteresor i befintlig teori och bland Sveriges regioner, och med utgångspunkt i den kartläggningen ge förslag på hållbarhetsmål och hållbarhetsmått samt hållbarhetsfrämjande åtgärder gällande tjänsteresor för användning i framtagandet av Region Kronobergs kommande hållbarhetsprogram.   Metod:  Studien genomfördes med en flerfallsdesign och har haft ett deduktivt angreppssätt och en kvalitativ forskningsstrategi. Datainsamlingen har skett i form av ostrukturerade intervjuer, mailkonversationer, fokusgrupper samt offentliga och internt tillhandahållna dokument. Det empiriska materialet har sedan analyserats med hjälp av kvalitativ dataanalys.   Slutsats: Idag saknas en sammantagen helhetsbild över hållbarhetsarbetet och det är problem med förankringen av mål. Kärnan i att driva mot en mer hållbar riktning är att förändra beteenden. Sex mått som på olika sätt representerar de tre hållbarhetsdimensionerna föreslås. Till dessa kopplas fyra mål som avser minska klimatpåverkande utsläpp, öka andelen förnybara bränslen och ersätta fysiska möten med resfria möten. En rad föreslagna åtgärder presenteras, däribland en konkret och tydlig resepolicy, en uppdaterad klimatväxlingsmodell, förbättrade uppföljningsrutiner för mätning, förenklade rutiner kring uthyrning av bilpoolsbilar och cyklar samt informationsinsatser.   Nyckelord: Hållbarhet, Hållbar utveckling, Tjänsteresor, Regioner, Offentlig verksamhet / Background: We need a change in how we use the Earth's resources to achieve sustainable development, including environmental, social and economic sustainability. Region Kronoberg will develop a sustainability program for 2019-2022, taking into account all three aspects of sustainability. A current problem is the climate impact the region has today due to emissions. It is only possible to assess the sustainability of a transport system if the parameters are defined and measured, but there is often no practical guidance. Therefore, there is a need for a coherent management document with concrete goals. To limit the negative effects of transports, different strategies and solutions can be taken and measures need to be implemented to achieve the determined sustainability goals.   Purpose: The purpose of this study was to map sustainability indicators, goals and measures related to business travel in existing theory and among Sweden's regions, and based on this mapping suggest sustainability indicators, goals and measures for use in the development of Region Kronoberg's future sustainability program.   Methodology: The study was conducted as a multiple case study with a deductive approach and a qualitative research strategy. Data collection was in the form of unstructured interviews, mail conversations, focus groups, as well as publicly published and internally acquired documents. The empirical material was then analyzed by qualitative data analysis.   Conclusions: There is a lack of a comprehensive overall picture of sustainability as well as problems with anchoring goals. The essence of driving towards a more sustainable direction is to change behavior. Six indicators that represent the three sustainability dimensions in different ways are proposed. Four goals are linked to these indicators with the aim to reduce climate-related emissions, increasing the proportion of renewable fuels and replacing physical meetings with meetings that doesn’t require travel. A range of proposed actions are presented, including a concrete and clear travel policy, an updated climate change model, improved monitoring routines for measuring, simplified procedures for car and bicycle rental, as well as information efforts.   Keywords: Sustainability, Sustainable development, Business travel, Business trip, Work travel, Regions, Public Sector, Government

This thesis deals with reimbursement of travel expenses for domestic and foreign business trips. The thesis contains the information necessary to determine the correct value of the individual types of travel expenses. First, the principles applied in the provision of travel expenses are discussed. Then business trips and conditions of their realization are defined. The core of the thesis presents description of fare, food allowance, accommodation and necessary incidental expenses for domestic and foreign business trips. Flat-rate compensation and conditions of use are also mentioned. The issue of providing travel expenses is also considered in terms of taxes. Next part of the thesis describes using of exchange rates when travelling abroad and shows how to account advance payments and claims for travel expenses in double-entry accounting. Discussed problems are interlined with practical examples for better understanding. At the end of the thesis, a comprehensive example of calculation and charging of travel expenses is contained.

The master's thesis is focused on creation internal directives for selected company. The thesis includes the legislative background of accounting and areas, for which were created directives. Intradepartmental adaptations of these documents were created in accordance with legislation and needs of company. They were created suggestions for new directions for the chart of accounts, business trips and travelling expenses, foreign currency rates and luncheon vouchers.

This work deals with issues of business trips in primary schools that are provided by municipality in relation to the law No. 365/2011 Sb., that changes law No. 262/2006 Sb., Labour code, as amended and other related laws valid since January 1st 2012 that says empoyees cannot give up on their rights in advance. Based on assumption that travel expenses that must have been paid to employees in full are huge burden on school budgets. All the travelling with pupils becomes very expensive. According to connection between theory and practical use, all activities cannot be provided only at school and it's necessary that teachers travel with children to learn away from school. This work summaries the rules for reimbursement of travel expenses and reflects the views of headmasters at issues of business trips in primary schools. Keywords: Business trip, working hours, time for relax, night shifts, be ready to work on call, weekend working, working during holiday, working overtime, travel espenses, meals, driving refunds, accommodation expenses, necessary side expenses, budget, financial sources