The diploma thesis deals with optimization of personal costs, mainly consisting of wage costs in organizations. The thesis is divided into theoretical and practical part. The theoretical part comprises description of individual cost components of personal costs incl. calculation examples and impact on tax deduction. The main aim of this thesis is to characterize procedures and methods of personal costs optimization in companies. Special attention had been paid to procedures and methods of optimization of personal costs that arising in companies focusing on publishing. The practical part deals with analysis of personal costs in the company of Litmedia a.s. and development thereof in the last five years. The results were compared with personal costs in a different undertaking engaged in similar activities. The final part assesses the impact of optimization of overall personal costs on the results of an organization and proposes recommendations on how to increase cost effectiveness while achieving goals of the given company.

Thesis (Ph. D.)--Florida State University, 2005. / Advisor: Dr. Deborah J. Ebener, Florida State University, College of Education, Dept. of Childhood Education, Reading, and Disability Services. Title and description from dissertation home page (viewed Sept. 23, 2005). Document formatted into pages; contains xiii, 114 pages. Includes bibliographical references.

My final diploma thesis main subject is Wage accounting in accordance with a Labour code. My goal is to create a summary of the most important changes, which where brought by a new Labour code, talk about the changes in travel benefits and suggest how to solve some problems with bringing new Labour code into practise. I am solving the main principles of Labour code and conceptual differences from the previous status in theoretical part. I am also solving there the changes combined with the beginning or ending the employment, working hours and recently set up working hours account. I am as well as dealing with employees benefits, refundof wages, income taxes {--} salary cuts and travel benefits. Last but not least I am concerned with the questions of barriers at work and holiday. Finally, I am explaining all these problems caused by applying the new Labour code in use.

Psykologiska kontrakt innefattar upplevelser av förväntningar och skyldigheter i den ömsesidiga relationen mellan arbetsgivare och arbetstagare. Syftet med denna studie var att undersöka till vilken grad arbetstagare upplevde att deras arbetsgivare hade uppfyllt sin del av det psykologiska kontraktet. För att göra detta skickades ett frågeformulär ut via mail och sociala medier till arbetstagare på olika organisationer. Frågeformuläret byggde på påståenden inom det relationella psykologiska kontraktet med områdena lojalitet, förtroende, uppskattning, kommunikation och stöd. Vi undersökte om anställningslängd och kön hade en påverkan på uppfattandet om uppfyllandet av det psykologiska kontraktet. Resultaten visade en signifikant skillnad i anställningslängd och uppfattandet av lojalitet, vilket indikerar att förväntningar om lojalitet kommer bli mer uppfyllt med tiden. Däremot var det en ickesignifikant effekt på anställningslängd och uppfattningen av kontraktets totala uppfyllnad, samt en icke-signifikant effekt på kön och uppfyllandet.

The thesis deals with the issue of employee benefits from accounting and tax point of view. At the beginning of the thesis there are several views on how employee benefits can be broken down and types to improve their efficiency. The thesis further defines how the employee benefits can be charged in the Czech accounting regulations. The content is the analysis of the most frequently provided employee benefits, on the basis of which are described in the next chapter the most frequent types of benefits, their tax regime and accounting capture. Everything is illustrated in practical examples. Another part of the thesis is devoted to IFRS accounting and individual types of employee benefits. At the end of the thesis the comparison of the Czech accounting regulations and the IFRS is made.

The diploma thesis deals with the rewarding of employees in the selected company via employee benefits. The theoretical part is dedicated to the main terms which are needed in understanding the issue. The practical part is focused on the analysis and subsequent evaluation of the employee satisfaction with their benefits. The quantitative approach to primary data collection is used for the purpose of finding the satisfaction, research strategy is chosen in the form of the questionnaire survey. The last suggestion part includes measures that come from the results of the analysis.

The dissertation deals with the employee remuneration system in the Agricultural cooperative Klučov – Lhota and the proposal of changes in this area. In the practical part, basic terms regarding remuneration are considered. Then an analysis of the current state both in the cooperative and in its surroundings is processed. The outcome of the whole study is a SWOT analysis, on the basis of which changes are proposed in the area of the remuneration of employees. The aims of these changes are to increase the welfare of the employees and to stabilize the personnel situation of the cooperative.

The master thesis is focused on the issue of taxation of wages and employee benefits for large entities. The theoretical part of the thesis describes the basic concepts of monetary and non-monetary remuneration regarded to their impact on income tax, considering to employees and employers. The analytical and proposal part of the thesis contain an analysis of less-used employee benefits and forms of remuneration and the impact on the financial situation of both involved parties.

The master's thesis deals with the system of remuneration for employees in the selected company. The theoretical part defines the basic terms related to the employee remuneration. The analytical part evaluates the current employee remuneration system in the company, including internal and external factors influencing the system. Based on this analysis, changes to the remuneration system are proposed to the employer in order to improve the current situation.

The master’s thesis is focused on the system of remuneration for employees in the selected company. The theoretical part defines the basic terms of the employee remuneration. The analytical part evaluates the current system of remuneration for employees in the company, including internal and external factors influencing the system. Based on this analysis, changes to the current remuneration system are proposed in order to increase employee satisfaction.