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Filounková, Eliška. "Zpracování mezd v systému Targer 2100." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15589.
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Thesis presents a system for personal management and management of wages administration, Target 2100, and by means of it maps the content of wage accountant's work. It defines one of the possible processes how to work up the wages and solve problems. The thesis is finished by comparison the program Target2100 with a complex accounting system, that describes main advantages of the program Target 2100 as a professional instrument of the wages accounting.
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Šimanová, Lucie. "Mzdové účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11454.
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Diploma thesis deals with the issue of payroll accounting. Payroll accounting is modulated by wide range of legislation. The main goal is to create a comprehensive picture of how wages are calculated and what changes in this area occurred in 2007 - 2009. The individual chapters are examples, which tries to introduce the method of calculating wages. In a separate chapter describes how to calculate wages in a particular company.
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Pelletier, Lou Allan. "Accounting for the male-female earnings differential : results from the 1986 survey of consumer finances." Thesis, University of British Columbia, 1988. http://hdl.handle.net/2429/28264.
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This study seeks to explain the observed differences in the earnings of individual Canadians by sex. The study uses data from the micro data file of the 1986 Survey of Consumer Finances of individuals age 15 and over, with and without income. To a large extent, the study follows the examples presented in other Canadian studies conducted by Holmes (1974), Robb (1978), Gunderson (1980), Goyder (1981) and Ornstein (1983).
Employment earnings account for an overwhelming proportion of the total income received by individuals. Thus, the examination of the earnings differential attempts to address the root causes of many of the problems faced by nontraditional families. Canadian society is no longer largely composed of the traditional family with a working father and the homemaking mother. The growing number of dual-earner couples, single and childless adults, and households headed by women presents a difficult challenge for social policy. The male-female earnings disparity is a key component in exacerbating problems that include the availability of credit for women, the feminization of poverty, access to affordable and adequate housing, and adequate incomes for retirement. To effectively address the problems that have resulted from the interaction of greater female participation in the labour force and the formation of alternate household types, planners and policy makers need to address the root problem of sexual inequality in the labour force, and not solely the symptoms. In the context of changing family structure and the economic position of women, the focus of this study is to identify the size of the male-female earnings gap, and to determine the extent to which the earnings gap can be explained by personal, work and productivity-related characteristics. The impact of these factors are analyzed from two points of view. First, the impact of individual factors on the level of earnings are analyzed through a simple comparison of mean earnings of men and women across a variety of characteristics. Second, the influence of these factors on earnings, and the degree of inequality between the earnings of men and women, is analyzed using multiple linear regression analysis.
Regression analysis is used to estimate separate earnings equations for men and women. From the separate earnings equations, the wage gap can be partitioned into three parts, due to differences in (1) constant terms, (2) mean levels of the independent variables, and (3) the returns of the independent variables. Further, to assess the impact of occupational and industrial segregation on the earnings gap, a second set of earnings equations are calculated that do not include measures of occupational and industrial segregation.
The calculations of separate earnings equations for men and women, for the selected sample, produced an unadjusted earnings ratio of 0.66. After adjustments were made for the ten productivity and productivity-related factors considered in the analysis, including occupational and industrial distributions, the ratio increased to 0.79. This left an earnings gap of $5,985 (1985 dollars) that could not be assigned to any of the measured variables. While part of the unexplained residual may be explained by variables not included in the analysis, or by more careful measurement of existing variables, it seems likely that at least 20 percentage points of the earnings gap is attributable to "an amalgam of different forms of discrimination which, taken together, disadvantage women relative to men", (Denton and Hunter, 1982). Discrimination is defined as different returns in earnings for equal productivity characteristics, as given by the regression coefficients. Of the total earnings gap of 34 percent, approximately 60% of this is attributable to wage discrimination, and approximately 40% is due to differences in productivity-related characteristics
Occupational and industrial segregation account for a large proportion of the earnings gap. The adjusted earnings ratio, when occupational and industrial segregation are not considered endowments, is 0.69. Thus, the difference between the full-regression equation and the partial regression equation indicates that occupational and industrial segregation accounts for approximately 30% of the earnings gap.Applied Science, Faculty of
Community and Regional Planning (SCARP), School of
Graduate
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Neubauerová, Dana. "Problémové oblasti odměňování zaměstnanců z pohledu účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113304.
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This diploma thesis deals with the problematic areas of rewarding of employees. However, it is not possible to explore this area only from accounting viewpoint. It is necessary to take into account the context and the currenet law in force at 1. 1. 2012. The aim of this thesis is to find the optimal reward system both in terms of employees, and from the perspective of the employer. The employer is trying to reduce labor costs and also to motivate and retain quality and loyality of employees. Today, in addition to wages employee also expects other monetary or non-monetary benefits that have an impact on his professional and personal development. Therefore it is necessary to find a compromise between employee's demands and objectives of employers. The partical part summarizes the findings from previous theoretical work parts into a complex example, where creative approaches are demonstrated which in real life are used in rewarding of employees.
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Harvey, Nicholas. "Towards a theory of clergy executive compensation." Diss., Georgia Institute of Technology, 2011. http://hdl.handle.net/1853/39512.
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Previous research in organizational theory, labor market economics, and nonprofit studies are applied to churches and their clergy leadership in advancing a theory of clergy executive compensation. The data for this study come from the end of year reports from approximately 800 local churches of the North Georgia Annual Conference of the United Methodist Church for the years 2007-2008 and a survey administered in order to glean the personal characteristics of the clergy. The investigation employs a clergy compensation framework and finds that clergy salaries are influenced in part by personal characteristics, human capital, organizational elements, labor market factors, and clergy performance. The results regarding the role of credentialing in stratified labor markets have implications for policy. The present research adds to the nonprofit executive compensation literature by suggesting that denominational churches are analogous to nonprofit franchises and by empirically testing for "dual agency", labor market stratification, and managerial scope.
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Čižinská, Markéta. "Didaktická analýza učiva o mzdách v předmětu účetnictví na obchodních akademiích." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197649.
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The diploma thesis deals with didactic analysis of payroll in the second concentric circle in the subject accounting at Business Academies. The thesis is divided into three parts: theoretical, research and my own draft of curriculum. The theoretical part deals with the specifics of the subject accounting, educational programs, and especially the didactic aspects of teaching about wages. In the second part, using questionnaires, I find out what methodology is used in teaching about wages by teachers in Prague and Central Bohemian Region, if they use teaching through problem solving or whether they work with real forms. I also focused on the student's opinion about their teacher's methods, how they would improve the quality of teaching or what didactic methods they consider to be the most effective. The last part contains my own draft of curriculum on wages in the second concentric circle, which is accompanied by explanatory examples, illustrative diagrams, examples of forms and it is completed by a summary example with the elements of teaching through problem solving.
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Malá, Jana. "Mzdová problematika z účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9324.
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The graduation theses is focused on wage problems and related areas in the private sector and contains summary of informations necessary to right pay accounting. With respect to tax and social insurance reforms in last years the main aim of this theses is to compare the impact of changes on pay accounting in years 2007 -- 2009. Problems of social and health insurance and taxes are mentioned in regularizations valid in these years. In every chapter are added examples concerning these problems. These examples allow year-on-year comparison. The graduation theses contains within mentioned problems also other problems: payroll deductions, mileage, refundof wages and benefits as other form of remuneration of employees. Also in these chapters are given examples for best understanding and clarity. Each chapter contains also accounting of mentioned problems in double-entry accounting. The graduation theses is ended up with complex example which compares height of net earnings in years 2007 -- 2009.
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Papežová, Monika. "Tvorba procedur v rámci outsorcingu daňových, účetních a mzdových služeb." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113074.
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This Diploma work is supposed to bring important information concerning the principles of outsourcing of taxable, accountant and wage services. The theoretical - methodical part is specialized on the explanation of the word "outsourcing", its principal, form and historical development. The problematic of advantages and disadvantages is being solved as well as the risks connected. The reasons for realization of outsourcing are being described and also the phases of development of outsourcing project and the mistakes during the implementation are being explained. A definition of outsourcing contract and its main belongings is also a part of this work. There was a concrete outsourcing agency - Auditmax,s.r.o., handling accounting, taxes and wages of external companies, chosen in the practical part. There is an analysis of present state of the agency, an identification of insufficiency and a suggestion of their removal using newly created procedures that would contribute to more efficient provision outsourcing services. The result is a complex of advises and measures that might be used by and outsourcing agency for further development.
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Challa, Varshi. "Accessing timesheets via internet through ASP and ODBC." CSUSB ScholarWorks, 2000. https://scholarworks.lib.csusb.edu/etd-project/1605.
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The purpose of this project is to develop a computerized timesheet application. Using this application, an employee of a company can log onto the company's Web site and fill out a timesheet from anywhere in the world. The project involved automating timesheet data entry and approval procedures using contemporary technologies like Active Server Pages (ASP), JavaScript, VB Script, Component Object Model (COM), Components and Open Database connectivity (ODBC).
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Mandeville, Richard. "Wage accounting in Deir el-Medina." Thesis, University of Liverpool, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.539732.
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Fürbachová, Helena. "Mzdové účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114174.
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The graduation thesis is focused on payroll accounting according to valid legislation of year 2012.The aim was to explain the payroll in the business sector with regard to labor regulations, the finance accounting, social insurance and health insurance, income tax from employment. The graduate thesis is based on the assumption that the employees working under the same conditions of employment with the same-time and with the same wage conditions have the same net salary to be paid. Chapters are devoted to the issue of labor relations, the calculation of net earnings, deductions for health and social insurance, taxation and payroll deductions from wages. The original assumption was not clearly confirmed, because to the calculation of net earnings enter a number of aspects.
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Williamson, Russell. "WAGE DISPARITY IN THE ACCOUNTING PROFESSION AND INFORMATION QUALITY." UKnowledge, 2019. https://uknowledge.uky.edu/accountancy_etds/11.
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Does wage disparity, measured as the difference between highest and lowest paid workers, affect the quality of reported financial information? I collect accounting professional wage data from an international accounting and finance employment placement firm for the period of 1972 to 2017. I investigate to what degree wage disparity in corporate and public accounting has affected accounting information quality by testing predictions derived from equity theory and tournament theory. I find that vertical wage disparity within, as well as horizontal wage disparity between, corporate and public accounting is associated with measures of the relevance and reliability of accounting information. Specifically, pay disparity within corporate accounting is associated with a significant reduction in earnings persistence, in the earnings-returns relationship, in the accruals-cashflow relationship, and with higher levels of absolute abnormal accruals. In tests of pay disparity within the public accounting profession I find evidence of improved information quality associated with higher pay disparity. These findings are consistent with the different structures of employment and career advancement within the corporate and public accounting professions.
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Köppelová, Tereza. "Mzdová oblast v účetnictví a auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11100.
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The wage area is constantly the actual theme relevant for the most of the population. The diploma thesis provides an overview of the related legislature, the basic accounting correspondences and the working procedures of external auditors. On this basis it makes clear the important relative connections and contextures.
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Machalíčková, Zdeňka. "Regulace mzdového účetnictví v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15598.
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Thesis deals with regulation of payroll accounting in the Czech Republic in corporate sector. It defines broad issue of labour-law, wage, tax and accounting regulations focused on these problems and it works up basic principles which the employer must abide by. It is mainly focused on regulations valid in 2009 and it refers to the most important changes in particular spheres of payroll accounting. The thesis is finished with practical examples of correct wage calculation and booking of processed wages.
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Červová, Zuzana. "Mzdové účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-124929.
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Diploma thesis deals with the issue of payroll accounting. The aim is to discuss the main areas of payroll accounting leading to the correct calculation of wages. These areas are mainly labour law, health insurance, social insurance and personal income tax. The thesis is supplemented by practical examples for better understanding of the issue. Each chapter also contains accounting of mentioned problems. The thesis focuses on changes in the area of wages including changes for the next years.
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Cooper, Stuart M. "Stakeholder accounting : the case of the electricity industry in England and Wales." Thesis, Aston University, 2002. http://publications.aston.ac.uk/10750/.
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This thesis proposes to explore the potential for stakeholder based accounting as a means to explain the social performance of organisations. It argues that organisations have a contract with society and as a consequence they must be accountable to that society for their actions. Further, it is suggested that as part of this accountability there is a broader need in the public interest for social accounting. Due to the pluralistic nature of modern societies it is argued that a stakeholder framework is one way in which this accountability can be achieved. In order to consider the nature of such social accounting a case study of the electricity industry in England and Wales is undertaken. This industry is very important to modern society, has significant environment implications and has a recent history of remarkable change. These factors make it an interesting and unique case within which to consider accountability. From the performance measurement and accounting literature and a series of interviews with both stakeholders and privatised companies a model of stakeholder performance is developed. This is then used to analyse the electricity industry in England and Wales since privatisation. The objective is to demonstrate how certain stakeholders have fared, whether they have won or lost. Further, institutional and resource dependency theories are used to consider what factors determine the relative success or failure of the different stakeholder groups. Finally the possible implications of recent developments in Social Accounting Standards, such as the Global Reporting Initiative (GRI), AccountAbility 1000 (AA1000) and Social Accountability 8000 (SA8000), and the potential for Internet reporting are considered.
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Herbert, Daniel. "Financial reporting by local authorities in England and Wales : linking accounting and accountability." Thesis, University of Birmingham, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.423622.
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Schneider, Eric B. "Studies in historical living standards and health : integrating the household and children into historical measures of living standards and health." Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:f2e55a37-c605-4aba-8a2e-3d699c6b82b7.
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This dissertation attempts to integrate the household and children more fluidly into measures of well-being in the past. In part one, I develop a Monte Carlo simulation to test some of the assumptions of Allen’s welfare ratio methodology. These included his assumptions that family size was constant over time, that there were no female-headed households and that women and children did not participate in the labour force. After all of the adjustments, it appears that Allen’s welfare ratios underestimate the welfare ratios of a demographically representative group of families, especially if women and children’s labour force participation is included. However, the predicted distributions also highlight the struggles of agricultural labourers, who are given separate consideration. Even the average agricultural labourers’ family with women and children working would have had to rely of self- provisioning, gleaning, poor relief or the extension of the working year to make ends meet at the poorest point in their family life cycle. Part two adjusts Floud et al.’s estimates of calorie availability in the English economy from 1700 to 1909 for the costs of digestion, pregnancy and lactation. Taken together, these three additional costs reduced the amount calories available by around 15 per cent in 1700 but only by 5 per cent in 1909 because of the changing composition of the English diet. Part three presents a new adaptive framework for studying changes in children’s growth patterns over time and a new methodology, longitudinal growth studies, for measuring gender disparities in health in the past. An adaptive framework for understanding growth provides a more parsimonious explanation for the vast catch-up growth achieved by slave children in the antebellum American South. The slave children were only able to achieve this catch-up growth because they were programmed for a tall height trajectory by relatively good conditions in utero. Finally, impoverished girls experienced greater catch-up growth than boys in two schools in late-nineteenth century Boston, USA and early-twentieth century London, suggesting that girls were deprived relative to boys before entering these institutions.
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Jones, Geoffrey. "Centres of calculation : a study of accounting and local government in England and Wales, 1800-1995." Thesis, Open University, 1997. http://oro.open.ac.uk/57696/.
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Perceptions of the nature and scope of accounting in modern societies have changed dramatically in the last twenty years. From being seen as an essential but minor component of productive enterprise, representing economic facts to shareholders, managers and governments to allow optimal economic decision-making, accounting has come to be widely regarded as a social and institutional practice that plays a leading role in the construction of the languages, ideas, processes, relationships and institutions which constitute our images of society itself and its government. Accounting has transcended the organisational frame of reference and the functionalist epistemologies which previously characterised it as a field of study, and now embraces a wide and prolix range of research agendas, approaches and theoretical frameworks. Given its newly perceived significance, researchers have seen the need to study the relationship between accounting as a social, institutional and primarily calculative practice and other practices of management and organization. To understand these practices and relationships fully, their conditions of emergence in particular localised historical settings must be analysed. Accounting is a practice constructed out of a wide and diverse range of other techniques and practices, and over time its boundaries have varied greatly in extent, scope and permeability. Analyses of this process of emergence and construction have been termed 'genealogies of calculation' (Miller and Napier, 1993). This study is concerned with one such genealogy: the emergence and construction of a set of calculative practices now constituted as accounting in local government in England and Wales. These practices have repeatedly proved highly influential in shaping our ideas of what constitutes good government as well as good management of the urban and rural localities in which we live. Borrowing from a wide range of other calculative practices - notably but only partially from those used in profit-seeking enterprises - local government accounting practice has been constructed and deployed within and alongside changing rationales, programmes and technologies of government with the result that we now find it difficult even to conceive of a notion of government which does not involve accounting calculation and its associated rationales of accountability and efficiency (Hopwood, 1984). This study examines how this situation has come about, beginning with an examination of the calculative practices of local government before some of them became to be seen as accounting, through the period of widespread professionalization of occupations (including accountancy) in the nineteenth century, into an analysis of the recent introduction of accrual accounting for capital assets in local government. Contrasting with conventional accounting histories which tend to see changes in accounting as progressively improving responses to changing environmental imperatives, the study draws attention to historical discontinuities and the arbitrariness of the inclusion and application of many of the elements of what counts as local government accounting practice, leading to a reconsideration of their effect on our notions of government and experience of governmentality and a discussion of how they might be constructed differently.
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Pendlebury, M. W. "An investigation into the role and nature of management accounting in local government in England and Wales." Thesis, Cardiff University, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.379421.
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Lippincott, Barbara. "The effect of restructuring on earnings expectations and firm value : an empirical investigation /." free to MU campus, to others for purchase, 1998. http://wwwlib.umi.com/cr/mo/fullcit?p9924900.
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[Verfasser], Arizal, and Ulrich [Akademischer Betreuer] Hauptmanns. "Development of methodology for treating pressure waves from explosions accounting for modeling and data uncertainties / Arizal. Betreuer: Ulrich Hauptmanns." Magdeburg : Universitätsbibliothek, 2012. http://d-nb.info/1056940433/34.
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Ribeiro, Humberto Nuno Rito. "New business combinations accounting rules and the mergers and aquisitions activity." Thesis, De Montfort University, 2010. http://hdl.handle.net/2086/4404.
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The perennial controversy in business combinations accounting and its dialectic with stakeholders’ interests under the complexity of the Mergers and Acquisitions (M&A) activity is the centrepiece of analysis in this thesis. It is argued here that the accounting regulation should be as neutral as possible for the economic activity, although it is recognised that accounting changes may result in economic effects. In the case of the changes for business combinations accounting in the USA, lobbying was so fierce that in order to achieve the abolition of accounting choice in M&A accounting, it forced the standard-setter to compromise and to change substantially some of its earlier proposals. Such fierce lobbying cast doubts about whether it was effectively possible to mitigate such economic effects, resulting in a possible impact of the accounting changes on the M&A activity. The occurrence of M&A in waves is yet to be fully theorised. Nevertheless, existing literature established relationships between M&A activity and some key economic and financial factors, and has provided several interesting theories and other meaningful contributions for this thesis. It was therefore possible to examine whether the changes in the accounting rules produced any significant impact on the M&A activity. The findings obtained from the testing of the research hypotheses suggest that the new M&A accounting rules did not result in significant impacts on overall M&A activity. Nevertheless, from the study of managers’ perceptions, and from the examination of annual reports of S&P 500 companies, a considerable impact on the financial reporting was found.
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Mourre, Gilles B. P. "Five essays on performance and structural rigidities in European labour markets." Doctoral thesis, Universite Libre de Bruxelles, 2009. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210306.
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The thesis investigates the role of structural rigidities in recent labour market performances in Europe through various and complementary angles in five essays. By structural rigidities, we mean a lasting feature caused by a set of institutions, which prevents a market from operating efficiently. The approach is essentially empirical and macro-economic, while the scope of the analysis is definitely European, which is technically reflected in the use of either euro area aggregates or panels and cross-sections of European countries.Doctorat en Sciences économiques et de gestion
info:eu-repo/semantics/nonPublished
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Svanlund, Jonatan. "Svensk och finsk upphinnartillväxt : Faktorpris- och produktivitetsutjämning mellan Finland och Sverige 1950-2000." Doctoral thesis, Umeå universitet, Ekonomisk historia, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-30633.
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The aim of this thesis is to gain improved understanding of the income convergence between Finland and Sweden 1950-2000 with a focus on catch-up growth, wage formation, productivity growth, migration and structural change in a setting of structural and institutional differences on the factor markets. Earlier studies of Finnish and Swedish convergence has overlooked the international perspective and therefore missed the general European – US convergence during the period. The results shows that Sweden converged to 80 percent of the US productivity level in the early 1970s and is following US productivity growth thereafter. The Finnish catch-up growth towards the US continues until the beginning of the 1990s. This corresponds well with the convergence of labour productivity between Finland and Sweden which took place around 1970 and the gap was closed in the beginning of the 1990s. The convergence between the countries can therefore be understood from the catch-up growth against the USA and if the countries growth rates are plotted against their income level 1950 one can see that the two countries are well in line with other West European countries. This means that either country is deviating in a positive or negative direction during the period. This is to some extent in contrast with the view that has been put forward in the countries national economic historical writing where Finland is often since as a growth miracle while Sweden especially since 1970s is seen as a case of falling behind. In order to explain the convergence scenario structural and institutional differences on the countries factor markets is examined. One aspect concerns Barry Eichengreens hypothesis regarding wage moderation as cause of the Post-War European convergence. The wage setting system in Sweden has been put forward by Eichengreen as a raw model for the type of institutional setting that would promote wage moderation. One central finding in this thesis is that we can not find support for wage moderation for Sweden as the labour share of the national income rises during the phase of Swedish catch-up growth while the labour income share was constant and periodically falling in Finland. In contrast with the view of the Finnish low interest rate policy during the post- the actual real interest rate was lower in Sweden. There has also been a significant migration flow from Finland to Sweden especially from the 1950s to mid 1970s. In the thesis we find a positive and significant relationship between wage and productivity differences on industry level between the countries. This supports the conclusion that migration was leading towards factor price convergence between the countries. The shift-share analysis shows that there were higher gains for the productivity growth in reallocating labour on the Finnish labour market than in Sweden. This could be explained by the higher share of the labour in the agricultural sector as predicted by Peter Temin.
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Kubíková, Kateřina. "Vybrané účetní a daňové aspekty pracovněprávních předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-150062.
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The aim of this thesis is to describe the factors which influence the amount of the employee's wage and the tax base for the calculation of tax on personal income. Chapters therefore deal with the conclusion of the employment contract and the commencement of employment, on the rules of remuneration of employees under the Labor Code and related components of wages, then there is also mentioned reimbursement of expenses, which may arise in relation with the performing work, marginally are mentioned employee benefits. Other chapters deal with deductions from wages in the form of social security, health insurance and tax on personal income. Finally, there is an accounting of the facts, which have been mentioned in the course of thesis.
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Himlová, Markéta. "Mzdové účetnictví+." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76265.
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The graduation thesis focuses on wage problems and related areas. The main aim is to define basic principles of payroll accounting and to give a compact view of wage related problems. Individual chapters focus on problems of labour-law relations, remuneration, social and health insurance, income tax and payroll deductions. Each chapter also contains a part with accounting of the problems mentioned; the last chapter contains practical examples of wage calculation according to payroll legislation valid in the year 2010. The thesis concludes with the most important changes in payroll legislation in recent years.
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Kudláčková, Kristýna. "Účetní a daňové aspekty zaměstnaneckých benefitů." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206771.
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The thesis is dedicated to the exploration and analysis of the implementation of employee benefits such as the types of benefits provided by employers to employees according to Czech accounting and tax regulations. In the theoretical part deals with the topic of employee motivation at the work and describes the best known motivational theories. It tries to highlight the interconnections of social policy, evaluation and remuneration system with the level of employee satisfaction and its impact on the quality of work performance. Employee benefits are a modern tool of personnel policy to reward, motivate and satisfy employees. From the other side, they could be considered as a legal tool to reduce the tax liability of the employer. The main focus in this work is devoted on accounting and tax system, which is displayed on a selected group of benefits with illustrative examples. The practical part is focused on the exploration of application of employee benefits in the specific company and on the basis of their analysis assesses their impact on job satisfaction. Based on the information is quality of employee benefit system in the company assessed and at the end of the thesis brings some possible recommendations for improving.
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MACHÁČKOVÁ, Lenka. "Zpracování mzdové agendy v různých účetních programech na PC." Master's thesis, 2007. http://www.nusl.cz/ntk/nusl-46057.
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My destiny is comparing of the processing wages business in two acoountant programs from the aspect lucidity, work difficulty and press listings. To this work I chosen the program Money S3 and program OKmzdy for Windows. For the software comparing was urgent to do typical activities, which wages accountant is doing like worker recording, calculation his wages and printing of the all documents and other else activities, which is urgent to do every month.
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Li, Han-jing, and 黎翰境. "The value of the certification of CPA and the research of the wage inequality in accounting service." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/24404400765069742160.
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碩士國立中央大學
經濟學研究所
97
This study employs a firm level data from Taiwan accounting office to verify the wage effect of the certification of public accountant (CPA) and CPA partnership with particular attention paying on issues regarding the muti-national firms. We empirically estimate the value of CPA and CPA partnership and use variables measuring the shocks from aggregate demand, supply, concentration ratio and revenue as explanatory variables to investigate the long-term trend tendencies of the value of CPA and CPA partnership. Moreover, the size effect of the accounting office is also emphasized in this paper. Empirically, 10 hypotheses are tested. The empirical results show that CPA and CPA partnership working in muti-national firms can get more payment. The shocks actually make the long-term trend tendencies of the value of CPA change.
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Christensen, Mark. "NSW public sector accrual accounting: Why did it happen and has it mattered?" 2009. http://hdl.handle.net/2440/57900.
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In 1988 the New South Wales (NSW) Government was the first in Australia, and amongst the first in the world, to commit to implement accrual accounting for its General Government Sector. Subsequently, accrual accounting has been implemented by numerous governments, including all Australian governments. This thesis examines why the NSW Government decided to implement accrual accounting and the impact of this accounting change on decision making within a General Government Sector organisation. The historical account is derived from a combination of archival and oral data sources whilst an organisational learning theoretical frame is used in a single-site case study to understand the impact of accrual accounting on managerial decision making. The history of the NSW Government adoption of accrual accounting is characterised by five notable features. First, the whole-of-government initiative was implemented with remarkable speed. Second, the change was aided by the actions of an epistemic community, in which private sector consultants were most active. Third, the change was justified through expected improvements in accountability and management. Fourth, a period of resistance to the change was followed by an absence of critical discussion on the implications of the change as forces supportive of the change synergistically combined. Fifth, the change is explained by mimetic forces that initially coalesced around phantom images, presented by consultants, and subsequently recognised self-interest as an integral part of the change to accrual accounting. The impact of accrual accounting on management decision-making at an organisational level from has been mixed. Information acquisition has expanded in that new sets of accounting data are collected. However, information distribution has been unchanged by accrual accounting whilst information interpretation only marginally changed at a top management level with no discernible change at operational levels. Organisational memory has been altered by accrual accounting in that additional accounting skills and information are now held. However, use of that organisational memory is severely impeded by organisational objectives and constraints that effectively render accrual accounting information irrelevant to public sector managers’ concerns. Policy implications arising from this project are that an alternative model of accrual accounting is required together with the dual recognition that centrally imposed change may produce unpredicted change at an operational agency level and that accounting change needs to be matched to organisational characteristics. Additionally, improvements in asset management, as sought by advocates of accrual accounting, could have been delivered by non-accounting means and there is little prospect for improved managerial decision-making from the current model of accrual accounting.http://proxy.library.adelaide.edu.au/login?url= http://library.adelaide.edu.au/cgi-bin/Pwebrecon.cgi?BBID=1375063
Thesis (Ph.D.) - University of Adelaide, Business School, 2009