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Pension reform in the Czech Republic and its risks
Spurný, Jiří ; Krahulec, Jan (referee) ; Škapa, Stanislav (advisor)
The diploma thesis deals with the pension reform and the pension system in the Czech Republic. The paper explains fundamental terms in the field and explains their function. The main aim of the thesis is a definition and risk analysis of individual parts of the pension system. The secondary aim is guidance how to use each of the parts of the system.
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Pension reform in the Czech Republic and its risks
Spurný, Jiří ; Krahulec, Jan (referee) ; Škapa, Stanislav (advisor)
The diploma thesis deals with the pension reform and the pension system in the Czech Republic. The paper explains fundamental terms in the field and explains their function. The main aim of the thesis is a definition and risk analysis of individual parts of the pension system. The secondary aim is guidance how to use each of the parts of the system.
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Zaměstnanecké penzijní fondy z pohledu zaměstnavatelů
Filipčíková, Veronika
Filipčíková,V. Occupational pension funds from an employer's perspective. Bachelor thesis. Brno: Mendel University in Brno, 2014. This bachelor thesis deals with the changes brought by pension occupational schemes application, well known from the Netherlands, into the Czech pension system. The first part describes the pillar system in the Netherlands and after that in the Czech Republic. The practical part is based on the comparison of the Czech and Dutch pension system and the state budgets. The final section consideres gained knowledge, determines recommendation for the establishment and functioning of the pension occupational schemes in the Czech Rand specifies the advantages and disadvantages resulting for the employers.
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Demographic changes and the sustainability of pension systems
Tydlačková, Ivana ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
Master thesis provides an overview of demographic development and its relations to the sustainability of the pension systems. The theoretical part of the thesis focuses on the description of demographical processes and its main characteristics since the year 1989 and prognoses of its future development in Czech Republic. Later on, the theoretical knowledge gained in the first part is interconnected with the description of the pension system, as defined in Czech Republic and as valid since 1st of January, 2013. In practical part of the thesis the main focus is given to the calculations of sustainability of the pension system. The calculations are performed at the model situation, based at the pension system as defined in Czech Republic, but adjusted for some simplifying facts and premises. The calculations are provided for few different situations, when the revenues and expenses of the first pillar of the pension system are calculated. Based on the development of revenues and expenses, the percentage of people, that are supposed to enter the second, fully funded, pillar is calculated. The percentage is calculated in situation when the revenues are equal to the expenses and therefore the PAYG part of the pension system is sustainable in the long run.
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