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EN
This article contains the results of analysis of the highest wages of the employees in the Slovak Republic in 2010 using the methods of statistical inference. The information from the sample of the employees with wage higher than the 99th percentile of sampling data is generalized to the population using the Pareto distribution of wages. There are also identified the factors that have a significant impact on the frequency and on the level of extreme wages. These factors are gender, classification of occupations, industry, region of residence and age interval. The analysis has not confirmed a significant effect of the factor level of education on the amount of gross monthly salary of the employees in Slovakia with wage exceeds the upper percentile. According to these factors the paper identified groups of employees with the highest proportion or with the highest level of gross monthly salaries higher than 99th percentile in Slovakia in 2010.
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EN
In Poland, salary is the main word used to describe income from work. In practice however, people use a variety of expressions, depending on how the work contract they are referring to is formulated. This discrepancy frequently creates confusion as to which exact word should be used in which specific instance. The goal of this text is to precisely define those different words. In the article the names for remuneration, which are most frequently used, are listed, their meaning is discussed, their origin and subtle differences are outlined. The question, how the changes in labour relations and salary systems influence creation of new vocabulary, and how they change is answered.
EN
The degree and factors of the salary differentiation in the regions of Ukraine has been analyzed and the ways of its adjusting have been offered.
EN
The decreasing number of companies who reveal their remuneration data proves that companies tend to be more and more secretive about those issues. The data concerning salaries published by the Polish Central Statistical Office (GUS) are not presented according to the size of companies. This makes the salary rankings more interesting because they allow us to monitor changes in salary levels according to the size of companies. The article analyzes changes in salary levels in companies included in the 'TOP 500' ranking according to different criteria. It points to a worryingly low level of correlation between the level of salaries and financial results of companies.
EN
Labour costs is a very important economic as well as social issue. Its amount is determined by the amount of employment and wages. At the same time, level of labour costs may be one of the factors that determine the rate of inflation. From the comparative analysis of labour costs, carried out in the article, it appears that these costs are influenced by many factors, but especially by: remuneration amount, including the minimum wage in force in the country; the relation between salary and efficiency; the sort of economic activity carried out by the entrepreneurs; the employment structure that occurs in companies; the quantity of non-salary encumbrances and charges; the amount and manner of financing the state budget from the encumbrances directly connected with the work factor; the amount of charges and taxes encumbering the salary. The amount of labour costs is the more important for the entrepreneurs the larger is their share in the general amount of entrepreneur's expenses. High labour costs can greatly disturb development, especially of small and medium entrepreneurs. That is why every entrepreneur should thoroughly analyse their structure of expenses, including the labour costs.
EN
This article provides a critical analysis of the main approaches to remuneration (in the context of national experience and practices) and studied the situation with the state average wage in the sectors of national economy. Features of the enterprises with limited financial and material resources allow distinguishing major financial, economic, legal and social factors influence the level of remuneration. In the case of industrial food research procedures of cost accounting of labour and working time and payroll. Based on the results of the analysis of economic data on the companies offered practical recommendations for improving the procedures of wages at the company and how they stimulate workers with limited financial resources that will optimize the processes of production and sales, reduce the loss of time and material resources, increase employee motivation.
EN
This paper has two objectives: (1) to propose an approach to corruption risk assessment with the FMEA (Fault Mode and Effect Analysis) method and verify it on a case study (taking decisions on monument protection in the Czech Republic), and (2) to find out whether higher salary expenditures per civil servant reduce corruption risk. The paper works with the principal-agent theory and the NPM (New Public Management) concept. Results of the research point out that an increase in staff expenditures does not automatically reduce corruption. What needs to go side by side is also higher quality of institutions themselves. Correlation between resistance against corruption and higher salary has not been proven.
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