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Social security for people living within European union for example
Hrnčířová, Jana ; Ševčíková, Michaela (advisor) ; Durdisová, Jaroslava (referee)
The Bachelor thesis comprehends how to coordinate the social security system within the European Union, that it isn't subject to unnecessary barriers of free movement. The first part will mapp of social security from the Middle Ages to the present and further work aims to coordinate, its principles and means of implementing the various components of social security and coordination in the course of practice. The second part will be devoted to specific social security systems in selected countries. Countries, whose social welfare work will be addressed, are Belgium and the Czech Republic. States were selected based on their position in the EU, where Belgium represents one of the founding members, while the Czech Republic is cited as an example of new accession countries. The aim of this work is closer cooperation tendencies of the system between the EU and through the comparison of selected countries to determine the extent to which different countries social security systems changed.
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Hindrances to Free Movement of Workers in European Court of Justice Cases
Černá, Martina ; Grmelová, Nicole (advisor) ; Soušková, Milena (referee)
The aim of my thesis is to acquaint the reader with the problematic of free movement of workers, both from the theoretical point of view and from practical point of view based on the European Court of Justice cases. In the theoretical part of the thesis, I focus on the characteristics of internal market and definition of free movement of persons and workers. I mention individual law regulations that significantly influence the problematic of free movement of persons. Further, I describe different exceptions from free movement of workers, mutual recognition of academic qualifications and social security regarding the movement of workers. And at last in my practical part, I analyze individual cases of ECJ which have had the most significant impact on the development of free movement of workers.
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Social security in the USA and in the Czech Republic
Kutnohorská, Lucie ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
The bachelor thesis deals with social security in the United States of America and in the Czech Republic. The thesis consists of four chapters. Introductory charter describes the history and development of social security law in the Czech Republic, defines key terms and identifies the sources of law. The second chapter provides a description of the social security system in the U.S. and outlines key elements of health reform. The third chapter focuses on the social security legislation in the Czech Republic and also describes the International Treaty on Social Security between the U.S. and the Czech Republic. The last chapter contains a comparison of the various areas of both states.
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Payroll accounting
Hodžová, Markéta ; Bokšová, Jiřina (advisor)
This thesis deals with payroll accounting. There are all important information that are necessary for calculation of wages according to law. First, labour-law relations and occurrence and expiry of employment are described. Attention is also paid to health insurance, social security and physical person income tax. The text part is interlined with examples of calculation for better understanding. The thesis also shows how to account mentioned problems in double-entry accounting. At the end of the thesis, applied example of calculation and charging of wages is contained.
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Social security of students
Zaoralová, Jana ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
The aim of this thesis is to describe complex issues in the social security system in relation to students, to identify their positions in all social security systems and especially in social insurance. According to the main objective the work is divided into three chapters. The first is a general part, where is mentioned how Social Security was created, how it evolved, what it means, what is the object, system and springs. The second chapter is focused directly on Social Security Czech Republic, shows how it is structured and which systems contains. The third chapter is very specific and is aimed directly at students. It is divided into four essential parts. The first unit deals with the position of students in sickness, pension and health insurance systems, but also in state aid and social assistance. The second part of the third chapter is refered to cases of overlapping studies, while self-employment and in part three overlapping studies and jobs. At the end of the third chapter the mention of even a single is, uncommon scenario, where the student performs during the study both activities, self-employment and also occupation. Question is, if the student has some benefits in social security. What advantages has self-employed person or employee, who is at the same time also a student?
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Analysis of pension security in the Slovak Republic
Korniet, David ; Chalupníček, Pavel (advisor) ; Štěpánek, Pavel (referee)
The main subject of this thesis is pension security in the Slovak Republic. At the beginning of my work I am describing the state and the structure of pension system before the reform in 2004. In comparison with the new model I am pointing out the deficiencies of the former system. The analytical part of my work deals with the importance of particular factors, which affect the amount of future pensions. I focused specifically on the role of government in pension system and the impact which the different social politics can have on the performance and the efficiency of this system. At the end of my work I am evaluating the actual state of reformed system and its impact on public finances.
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Legal regulations for monetary maternity benefit in the Czech Republic and selected states of the EU
Hübnerová, Daniela ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
This bachelor thesis deals with social security in the Czech Republic and Great Britain. It focuses on monetary maternity benefit. Initially it is concerned with social security in the Czech Republic and monetary maternity aid (peněžitá pomoc v mateřství), which is fundamental in Czech circumstances, and then social security in Great Britain, in particular Statutory Maternity Pay, the most significant British maternity benefit, and then Maternity Allowance and Statutory Adoption Pay. The final chapter compares the conception of maternity benefits in both countries. Their comparison shows a clear difference between the Czech Republic, which was influenced by socialism, and Great Britain, a traditionally capitalistic country.
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Pension Reform in the Czech Republic
Jarošová, Dagmar ; Musil, Martin (advisor)
This Bachelor thesis deals with pension reform in the Czech Republic. The first part focuses on the classifications of the pension system. The second section is devoted to social politics and social security. The pension systems in the Czech Republic are described in the third section. The following section outlines the structural characteristics of pension systems in other countries. The fifth part deals with demographic development in the Czech Republic. The last two sections focus on individual reforms in the Czech Republic.
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Business Management and Taxes
Pištěková, Alena ; Dvořák, Jiří (advisor) ; Chrápková, Taťána (referee)
The aim of this work is to determine whether it is more efficient for the self-employed person to take a form of trade or of a limited liability company. In this context, we will explain in the theoretical part certain terms relating to the conduct of business, companies with limited liability and income tax of individual and legal entities.
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Social security in selected countries of the EU
Kuljačková, Tereza ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
The bachelor thesis "Social security in selected countries of the European Union" dissert on so-called "welfare states", how are nowadays called developed countries in regard of their approach to social policy. According to the typology of Esping-Andersen are these welfare states classified into three following types: liberal, social-democratic and conservative. One representative had been chosen to each of these types: liberal model is represented by Great Britain, Finland represents social-democratic model and Germany became a representative of conservative model. Sections 3-5 contain detailed characteristic of social security in Great Britain, Finland and Germany and its comparison.
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