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The Influence of Changes in the Social Insurance Structure on Social Incomes of the Czech Inhabitants
HANSELOVÁ, Dagmar
The principal aim of the thesis is to chart the development of social insurance in the Czech Republic and the sub-goal is to evaluate the influence of changes in the social insurance on social incomes of the Czechs. The practical part is at first focused on the development and changes of the social insurance in a social security insurance, sickness and retirement insurance from 2005 till now. Then there is a description of the development of social incomes in the Czech Republic from 2005 till 2009 followed by a comparison of social incomes with full incomes of the Czech inhabitants. Subsequently, a comparison of the social benefits with the disposable income in the Czech Republic and the European Union is done. In conclusion, there is an evaluation of the effectiveness of the changes in the social insurance system connected with the social incomes of the Czech inhabitants.
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The Reform of Public Service in the Social Sector
TEJNOR, Libor
Social sector is an integral part of public service in any society. In each state, a contemporary system of institutions and organizations has gradually evolved in social administration, and the institutions are more or less interrelated and complement each other, or they compete. Although contemporary systems in various European countries differ from each other, they have common roots in the European social doctrine. It is based on the principles of human right of dignity, freedom, solidarity and participation in democratic governance. Within the transformation of the social security system to the system of social protection of citizens in the early 1990{\crq}s, and in accordance with a scenario of social reforms, work began on the creation of three interrelated and relatively independent systems {--} the systems of social insurance, state social support, and social assistance. What is substantial for this system to function properly is the relationship between the Ministry of Labour and Social Affairs, as the highest umbrella body that manages, directs methodically and controls the administration performance in a relevant sector (insurance, support or care) and all the other subsidiary bodies of the entire social security system involved in covering a given agenda. For that reason, it was also necessary to establish necessary institutions and institutes for the purpose of fulfilling the objectives. The objective of this paper is to map the valid legislation related to public service in the social sector, to analyze any changes in the legislation related to public service in the social sector and to define the advantages and disadvantages of these legislative changes. The method of analysis of secondary sources and the content analysis of data covering the public service in the social sector were chosen for the practical part of this paper. An analysis, a synthesis and a comparison were made of documents from the sectors of public service, social security, insurance, state social support, and social care with emphasis laid on the legislation related to the reform of public service in the social sector. The results have shown that the current form of the public service in the social sector encompassed, through legislative changes, all the needs of citizens to the maximum possible extent. The reform measures have also led to improvements in the accessibility of institutions for citizens and, thanks to powers delegated to the municipalities with extended powers, institutions are more accessible. However, the results point to certain drawbacks brought about by the social reform; these drawbacks must be removed trough legislative changes in the course of the ongoing reform.
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Why People Decide for the Premature Retirement
BUMANOVÁ, Markéta
This document deals with present claims to pension payment and to amount of recognized payment, as well. It is divided into two parts {--} theoretical and practical. The theoretical part describes shortly the constitution of the social state and its incomes policy. It goes on from the formation of the social security to the formation of the modern pension systems. This document outlines history of the establishment of the pension insurance in The Czech Republic since 1918. It describes trend and changes in the sphere of the claims and amounts of the pension payments. It includes newly the nominated reforms of the pensions that have been accepted partly and that shall be valid from 1st of January, 2010. Practical part includes the field research via questionnaire. Respondents (clients of the District administration of the social security in České Budějovice who inform themselves or who ask for the premature old age pension) answer the questions concerning their motives that result in applying for the claim. Practical part shows clients´ motivation that entail the retirement before the legitimate claim for the pension payment comes on.
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Providing benefits to employees from the point of view of company tax optimisation
VEJBOROVÁ, Hana
The main idea of this diploma thesis is to analyse benefits, which can be provided by employers to their employees with regard to the impact on the personal income tax base and corporate income tax base. The analysed employee benefits include tax and deduction benefits, whether they can be regarded as tax deductible expenses and whether they are included in the taxable income of an employee. The benefits provided in DELTA a. s. based in Kardašova Řečice were analysed. Their extent and impact on the tax base were examined in this company. The thesis also examines, whether it is appropriate to adjust the benefit system or not.
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Running the Tax Records at the Farm; the Issue and Peculiarities of Farming; Comparison with Accounting
VRÁNOVÁ, Eva
The name of my bachelor dissertation is ``Running the Tax Records at the Farm; the Issue and Peculiarities of Farming; Comparison with Accounting{\crq}q with the main objective of considering the choices of running the accounting, tax records and using the lump cost deduction within the conditions of the particular farm. The choice of tax records is assumed. Within its intentions, the aim is to identify the problem areas and compare with the option of accounting management, particularly regarding the items of animals, claims and in connection with the legislation changes. The dissertation is divided into the theoretical framework and a practical part. The practical part evaluates the tax records running in comparison with the accounting and using lump costs. Additionally, problem areas have been identified, such as accounting regarding plant and animal production, calculating the social insurance and individual income tax. Furthermore, the practical part indicates the conversion of the tax records as run by the farm owner into the accounting. The calculation of the social insurance and individual income tax is outlined, since they have been affected by significant changes in recent years. To do the calculations, I have used the data provided by the businessman.
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Improving of salary and personal agenda of choiced Ltd company, when it entered into the public sector
VEJBOROVÁ, Hana
The analysis of salary and personal administration in the company RELAX VAJGAR spol s. r. o., Plavecký bazén in Jindřichův Hradec, which enters into the public sector early of April in the year 2007, is the main idea of this Bachelor{\crq}s project. Objective of this project is showing differences between the salary and the pay. The practical part is pointing out the deficiencies, which were finding out in leading of this agenda and next there is proposed a valid progress, which complies with laws, regulations and statues.
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Redistribution aspects of benefit
Vlková, Lenka ; Klazar, Stanislav (advisor) ; Sedmihradská, Lucie (referee)
In my bachelor work I deal with social security benefits especially from the point of redistributing. In the same time I pay attention mainly to families with children. Each of us has to realize that receiving and paying of particular benefits is an integral part and also a principle of our living standart. The first part of my work delimits theoretical terms and explains the construction of various benefits and the conditions for receiving them. Further practical part is dedicated to specific analysis of some section of social security. In the last part I mention practical examples for calculaton of particular benefits and their payments.
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The analysis of the tax policy of social protection in the Czech Republic from 1993
Jacková, Marie ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
The first part of the final thesis describes social security contributions in 1992. In the second part is analysed the system of social security contributions and health contributions in 1993 in connection with the tax reform in the Czech Republic. The third part deals with main changes of contributions structure. Basic laws are the social security contribution act No. 589/1992 Coll. and the health contribution act No. 592/1992 Coll.. In the last part is analysed development of contributions in term of international comparisons or depending on variables such as rate of unemployment or gross domestic product.
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