The present research is aimed at understanding the current situation of the fringe benefits demand and satisfaction of the R&D engineers. It investigates the effects of the fringe benefits satisfaction in regard to two aspects: the commitments of the organizations and the intention to quit of the employees. The population of our survey is confined to the R&D engineers of High-tech Industry. Of totally 255 distributed questionnaires, there are 176 effective. The results of our study are concluded as follows: 1.Among 38 kinds of fringe benefits surveyed, 7 of them, namely, group-term insurance, festivities gifts or coupons, birthday gifts or coupons, wedding and funeral money, regular medical check, domestic and foreign trips and interest clubs, have the highest occurrence; over 90% of the companies offer them. Besides, more than 50% of the companies offer 21 kinds of fringe benefits. Hence it shows that the companies from the high-tech industry stress on employees¡¦ benefit. 2.As regard to the fringe benefits which R&D engineers value, they are for the most part also the one which R&D engineers satisfy, e.g. regular medical check, group-term insurance, emergency financial assistance, free parking lots, additional vacations beside those specified by the Labor Standards Law, flexible working hours, etc. So it is obvious that high-tech industry companies do take the expectations of the R&D engineers into consideration when they plan their fringe benefits offer. 3.Individual attributes and company variables have the different influences on employee benefit demand and benefit satisfaction. 4.Employee benefit satisfaction is positively related to organizational commitment; Employee benefit satisfaction is negatively related to intention to quit.

The topic of the presented diploma thesis is a set of problems related to employee benefits. These advantages cover anything the employer provides to his/her employees beyond what is stipulated by the Labour Code. Employers have thus the opportunity to offer a wide range of benefits in order to meet their employees? needs and interests. The aim of the presented thesis is primarily to explain and clarify the interpretation of terms related to employee benefits, illustrate these advantages in accounting, depict them in tax terms and analyse these benefits in a chosen company.

The aim of diploma thesis was to evaluate the impact of taxation of employees´ financial and natural income on both employer and employee, and to propose changes for income tax optimization.The theoretical part is devoted to taxes in general, tax deductible expenses and employer costs and employee benefits. The practical part is devoted to the employees' incomes in Agro-company Košetice, a.s. The individual benefits provided by the company are described here. The facts are processed into tables and compared.At the end of the thesis are described proposals for changes in favor of optimization of the amount of income tax.

The employee benefits are currently considered by more and more employers as a komponent part of a personal policy of the company and are used as an instrument of tax planning and tax optimization. Also employees are used to be remunerated also with the help of noncash benefits. On the other hand the state makes efforts to minimize the tax and contributions benefits of the tax payer. The target of this graduate thesis is to describe and compare the tax implications of the employee benefits in the chosen OECD countries. The content analysis of czech and foreign literary sources was necessary to collect the secondary data. The recommendations for the Czech Republic result from the analytic part of the graduate thesis. The tax implications of the employee benefits in the chosen OECD countries (Canada, Australia, New Zealand) are much different in comparison with the tax implications of the employee benefits in the Czech Republic. Nevertheless some tax implications are identical for all countries in conception of solution of mobile and option plans. The greatest differences are in the tax implications of superannuation scheme and life insurance. Tax implications of other types of benefits (meals, education, company car for personal use, recreation and sport and accommodation) are different always only in one or two countries. Countries with the greatest differences in tax implications of the employee benefits are Australia and New Zealand.

The subject of this diploma thesis is the elaboration of a plan for streamlining business operations by providing recreational benefits, which is a form of non-financial remuneration of employees enshrined in the collective agreement of the company. The plan is based on an analysis of the current situation together with a survey of employee demand for recreational centers of the company, on the basis of which individual proposals for future benefit management are made. These suggestions show the company a direction it should take to revive its current form and achieve the desired satisfaction of a larger proportion of employees, while at the same time streamlining the complex internal process associated with it. The resulting plan will serve as a basis for the decision of the company management in cooperation with the trade union to implement the proposed measures.

Purpose: The purpose of this paper is to investigate whether there is a correlation between the actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status. Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. The quantitative research method has enabled the paper to perform related analyzes and comparisons of means between groups, for listed companies equity ratio and pension obligation, and the relation to its actuarial assumptions. Correlation measurements are made using a non-parametric method, Spearman's rho, then further tested using one-sided hypotheses t-test. Theory: The backbone of the thesis is presented using two theories, earnings management and the principal-agent theory. These theories are intertwined with the previous researches, which also dealt with the essay topic of earnings management in previous years and in other countries. Empirical: Correlation analyzes between the studied actuarial assumptions and corporate groups solidity and pension financial status is presentedusing tables and charts. These are further analyzed using hypothesis tests and scatterplots. Conclusion: All tests resulted in very weak correlation between the different variables and can there for not be classified as significant. The conclusion that companies, listed in Large Cap on Nasdaq Stockholm, tend to make its actuarial assumptions in order to try to achieve a certain equity ratio, or to try to get their unfunded pension plans seem more funded than they actually are, is not possible to make.

由人力資源管理的觀點，員工福利是整體待遇上相當重要的一環，過去企業常以增加福利的方式作為偏低薪資的彌補，如今隨著勞動力結構的改變、員工權益的覺醒，雇主也逐漸認知到員工福利不僅能獲得稅務上優惠、以及傳達照護員工的善意，更能透過制度的完善設計，發揮其功利性價值，從而達成人力資源管理上激勵、留才的效果。 我國政府機關的待遇制度常為民間企業參考的指標，其員工福利照護完整，亦向被視為人員投入公職及趨向永業的主要因素。本研究在現行政府機關各類福利制度的比較分析中，發現各類福利給與的重覆性極高，然惟有公教住宅輔購一項，不僅在總體福利支出中增加的幅度最大，且即使員工符合申請條件，亦未必能獲得，加以住宅輔購政策既可為雇主內部管理工具，亦能補充公共福利提供之不足，極能彰顯員工福利的雙元特性，故以之為本文主要研究對象。 本研究參考Miceli & Lane的理論模型，以員工對其福利公平性的認知及員工福利的滿意度為主要構面，由組織因素（整體待遇策略、成本負擔方式）、福利管理（福利的溝通參與、參考人的資訊）、員工因素（員工屬性、需要性、功利性）、員工對福利分配公平性的認知、整體員工福利滿足感、彈性福利計畫為變項架構，分別針對中央及地方公務人員抽樣進行問卷調查，與理論相印證的結果，有如下發現： 一、多數公務員肯定員工福利在人力資源管理上的功能。而公教住宅福利制度是其認為在我國政府機關各類員工福利項目中相對較重要者。 二、員工對福利的需要性、福利的功利性、溝通和參與及參照對象的福利，是影響我國政府機關員工對整體福利和公教住宅福利滿意度的重要因素。符合理論文獻及本研究的主要觀察面向。 三、我國政府機關員工福利制度是吸引人才投入公職並且繼續留任的主要原因，但整體而言員工並不感到滿意。 四、現行公教住宅福利制度的設計是功利取向、對高官等人員有利的，此點與其他福利項目的照護取向並不相同。政府必須確認此一政策的執行目的是對於績效高者的酬償、抑或是為了照顧基層員工的需求。 五、公教住宅福利政策存在確有其必要，然辦理方式殊值檢討。或許參考日本、新加坡等成功經驗，採用儲蓄鼓勵置產或其他更符彈性福利理論規劃原則的政策工具（例如設定不同貸款額度、利率，由需要者自選、或政府利用團體的優勢與金融機構議定較佳利率和條件供公務人員選擇等），會是可行的治本之道。

隨著女性大量投入勞動就業市場，家庭結構的轉變，核心家庭中的雙薪家庭盛行，兒童照護將不再是女性責任。托兒問題加上少子女化的現況，也已成為目前國家安全的重要課題。 本研究之研究途徑採用「行為研究途徑」，研究方法係採文獻探討法及問卷調查法，樣本來源以北、中、南勞工密集的工業區或科學園區鄰近的12家托育機構為主，總共發出500份問卷，回收443份問卷，刪除無效問卷42份，問卷有效回收率80.2%，分別以描述性統計、t檢定、單因子變異數分析、皮爾遜積差相關及多元迴歸分析等統計方法來探討各變項間之關係。 本研究結果發現： 一、企業提供彈性工時（地點）、托育津貼、員工親職教育活動、員工優質托育機構與資訊的選擇、組成員工托育的成長團體或支持團體對於「工作與家庭平衡」結果顯示有差異，另外，企業提供托兒福利措施中，「產假（陪產假）」對於「員工工作績效」結果顯示沒有差異。 二、企業托兒福利使用程度對於工作與家庭平衡與員工工作績效有顯著相關，並且有預測力。 三、工作與家庭平衡對於員工工作績效有顯著相關，並且有預測力。 四、工作與家庭平衡在企業托兒福利使用程度與員工工作績效之間產生中介效果。 / Nowadays, the structure of family has been changed because the huge numbers of woman are working in labor market. There are many dual-earner household among of nuclear family. Taking care of children is no longer the responsibility of woman, therefore, the current situation of childcare and low fertility have been the most important issues of national security. Behavioral research approach and the method of literature review and structural questionnaire method have been used in this study. The targets of samples included 12 child care institutions which are located in the work-intensive industrial or the neighboring science park among the area of north, middle and south of Taiwan. A total of 500 questionnaires were issued, 443 questionnaires have been recovered, 42 questionnaires are invalid which have been deleted. The effective rate of questionnaire is 80.2%. To find out the relationship among these materials, the method of Descriptive Statistics, t Test, One Way Analysis of Variance, Pearson, Product Moment the Correlation, Multiple Regression have been used in this study. The results showed that: 1. It affects work-family balance if the enterprise provides: flexible working hours (location), child care allowance, the activities of staff parenting education , the information of choosing a quality child care institution and the growth or support group composed of staff. In addition, the result shows that there is no difference if the enterprise provides "maternity leave, (paternity leave)" which is one of the measures of child care welfare. 2. It will affect and predict work-family balance and job performance if the enterprise provides corporate child care. 3. It exists remarkable relationship between work-family balance and job performance. The relationship is also predictable. 4. Work-family balance has become the mediation role of corporate child care and job performance.