Thesis (M.B.A.)--Boston University

Thesis (M.B.A.)--Boston University / A case study of a rural area wage and benefit survey in the Monadnock region of Southwestern New Hampshire, illustrating the conception, development, and scope of the survey and its effect on management practices and procedures in that area.

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.

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.

Employee turnover is a significant contributor to the overall loss of hundreds of billions of dollars in profitability for many business organizations in the United States and abroad combined. Grounded in Maslow's theory of human motivation, the purpose of this correlational study was to examine the relationship between employee wages, number of employee referrals, and employee turnover intentions. The population was composed of employees working in the Southeastern region of the United States. A convenience sample of 92 participants answered questions regarding their wages, number of employee referrals, and completed the Turnover Intention Scale. Results of the multiple regression analysis indicated the model as a whole was able to significantly predict turnover intentions, F(2, 89) = 5.462, p = .006, R2 = .109. Within the final model, employee wages was a statistically significant predictor (t=-2.769, p=.007) and the number of employee referrals was not a statistically significant predictor (t=-1.712, p=.090). The knowledge gained from the findings in this study could have implications for social change among employees and consumers in society. Satisfied employees in low turnover work environments can provide the foundation for a more enjoyable customer experience. Both non-profit and for-profit organizations can implement business practices that will reduce turnover and increase job satisfaction among employees.