The study serves to recap, based upon the author¡¦s more than three decades of servicing Japanese manufacturer in export processing zones, in deciphering an imminent question concerning whether the Japanese manufacture in export processing zones will continue to thrive the such export processing zone environment in a sustainable development amid the fiercely competitive economy, in light that the Japanese manufacturers had once invested heavily in the initial start-up stage to now almost in a dormant stage. Further in addressing how the quality of a business payroll system and its organizational committee to its employees continues to determine a business¡¦s sustainable management and development, the study also attempts to focus on how the Japanese manufacturer employees view their payroll systems, identify with their organization commitments and how their payroll systems affect their organizational commitments as references in future business management and decision maker and for a sustainable fortuity operating from the export processing zones. Based on the foreign background and motivation, the study deployed questionnaire poll focusing on export processing zone Japanese manufacturers/as study subjects, from which a total of 1,129 valid questionnaires have been recalled covering a total of 42 Japanese owned manufacturers/throughout the export processing zones. Statistics means adopted in the study primarily concern descriptive statistics, t factor assessment, singular factor variable analysis, simple relevancy analysis, classic relevancy analysis, inductive analysis and so forth, with major findings concluded as follows, 1. There are ominous differences how gender, age group, seniority, education, position, inception stage of a manufacture and industry types come to affect export processing zone Japanese manufacturer employees as to how they view the organization¡¦s induction of base payroll declared under the national health insurance program and how they identify to such, and are ominous differences how they view their emotional commitment, ongoing commitment and ethical commitment toward the organization. To which, an organization is best to alleviates the differences among employee responses, improve its management approach, and improve its organizational commitment and the design of an adequate payroll system with which to improve its overall competitiveness. 2. With the health insurance-based payroll system found natively correlated and negatively influencing the emotional commitment, an organization is best to adequately adjust its payroll system to avoid undercutting the morale. 3. With the health insurance-based payroll system found positively correlated and positively influencing the emotional commitment and ethical commitment, an organization is best to adequately adjust its payroll structure focusing on different individuals, made in conjunction with addressing the overall business competitiveness. 4. With the performance-based payroll system found positively correlated and positively influencing the emotional commitment and ethical commitment, together with how export processing zone employees identify highly with a performance-based payroll system, it is prudent that an organization attempts to improve means of performance evaluation by inducting a performance-based payroll system with which to excel its overall competitiveness and achieve a sustainable management. 5. The integration of some of the demographic variables, i.e. age, seniority and education to the payroll system can affect how the employees identify their organization commitments, hence it is also prudent to take into consideration of their potential impact in the design of a payroll system for sustainable the organization with a high level of organizational commitment. Recapping the foregoing findings, the study also presents recommendations to export processing zone Japanese manufacturer/exporters and to subsequent researchers pursuing in this domain.

The aim of the thesis is a theoretical definition of the concept of pay system, payroll system structure and employee benefits. Than, it's analysis and evaluation of the functionality of this system in selected company, which is Hochtief, which deals with the construction. This system is described and compared with the market. The analytical part deals with three mainpoints, namely the wage system of organization and benefit system. The second point is questioning in the company concerning remuneration and the third point is the comparison of the market in terms of wage relations, unemployment and building production. The company has an average wage level, and has a well-structured and composed wage, provides a wide variety of benefits, in the eyes of employees is taken as valued employer and in comparison with the competition is above the average

Abstract The purpose of this research is to investigate the different types of tutorial education and training implementation profiles and impact. And to understand tutorial teachers through the regularization of education and training, whether it can be operational concept to convey to the teachers and thereby affecting their professional growth and educational philosophy and attitude, and finally implement the business service concept. The main purposes of this research are as follows¡G 1. To understand and compare the overview of different types of tutorial education and training of the implementation. 2. The effectiveness of cram educational training, and to identify the factors of limiting different tutorial training. 3. Optimal principle and mode of tutorial education and training, to put forward a set of tutorial education and training principles and models for further reference. The information collection methods are expert interviews and questionnaires. The research interviews the manager of training for cram, and has the employees fill out a questionnaire survey. According to the interviews and survey,the main findings of this research are as follows: A¡BDifferent types of cram education and training of implementation has variations, but all of them would make plans on educational training based on different types of motivations and purpose ,training implementation patterns and training implementation plans ,such as part to plan education and train. B¡BThe staff and training manager both agree that education and training have effective outcome , it should be combined with the primary consideration: "payroll system" and "reward system". Different types of cram schools could vary the measures and methods of training programs based on their scale of organizations. Moreover, the cram school dean believes that training programs are merely utilized to help teachers upgrade their professional ability and they could not connected to any system inside the crams. C¡BThe tutorial class staff generally believes that for the most effective and favorite training way are ¡ugroup discussion¡v,and ¡uteaching demonstration and observation ¡v¡C D¡BThe rank by the staff toward training programs in terms of the satisfactions of needs assessment,implementation and effectiveness are between satisfied and very satisfied. E¡BAccording to the research on the tutorial staff, it can be found that the biggest difficulty in planning conducting training programs are ¡§raining incentives¡¨ ¡§and¡¨ teacher¡¦s lack of interest. Key words: cram school, questionnaire survey, educational, training program, payroll system, group discussion

The main content of this thesis is the assessment of a payroll system in the company XY. The theoretical part depicts all information regarding salaries. It describes the process from determining gross and net salaries that are paid to employees of every company. The practical part focuses on a specific company -- XY. At first, the company XY is described in great detail. This part is followed by a description of the rules and regulations employed in the company's payroll system. Part of my thesis is devoted to the International Financial Reporting Standards concerned with wages of employees, because company XY is obliged to follow these rules.

This thesis describes and followed evaluation of the effectiveness the payroll system in selected company. The theoretical part of the work process knowledge issues payroll system, including methods leading to evaluate the effectiveness of the payroll system. The practical part is a description of the selected company and its payroll system. In the analysis are processed indicators leading to evaluate the effectiveness of human capital, which are indicators of labor productivity. On the basis of the results arising from the analysis are applied at the end of the practical part includes suggestions that can lead to increased efficiency of human capital of the company.

Master´s thesis is focused on the system of employees´ remuneration in the organization. This system is analyzed on the basis of total reward concept, which is described in the theoretical part. Main aim of the thesis is to give suggestions for optimization of current remuneration system or create new system of remuneration, which increases employees´ motivation and performance. This aim is fulfilled based on the internal data analysis, interview with managers and survey. Current remuneration system in the organization provides possibilities for improvement, especially within payroll system and areas of employees´ development and education.

The principal objective of dissertation was characterized and assessed the existing payroll system in a selected business entity. Several suggestions leading to increase efficiency was made according to the findings resulting from the appreciation The researched subject was the payroll system in Tesco Stores ČR a. s. The analysis of efficiency of human capital was performed to fulfil the stated objective.The analysis consisted in the application of evaluating labor productivity indicators. As well as, selected indicators were compared to the biggest retail chains on the market, that actually include Ahold Czech Republic a. s. a Kaufland Česká Republika v. o. s. Suggestions for change of the payroll system, employees' benefits and evaluation of employees were performed on the basis of the facts consequent from the overall analysis.