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Social security in the Member States of European Union
SEKNIČKOVÁ, Iveta
The aim of the diploma thesis is to compare the social security in the member states of the European Union and to find groups of states with similar features and similar position of social contributions in their tax systems. The social security system is an important revenue and expenditure component of public budgets and the state can realize social policy through it. Social security is accepted differently within EU countries and is often related to a country's historical status and traditions. The theoretical part describes social security and social contributions in the Czech Republic and the coordination of social contributions within the European Union. The Ward method of cluster analysis, which is used in the work for groupings of states with similar social contributions characteristics, is described in the next part of the work. The analysis is realized on the basis of selected social contribution indicators for 2009 and 2019 and compares the grouping of states in individual year and at the same time compares the total development of social contributions between these years. The net social contribution indicators used for the analysis were taken from the European Union Statistical Office database (Eurostat).
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Social security in the tax systems of the Member States of the European Union
PÁNÍKOVÁ, Marie
Diploma thesis deals with the position of social contributions in the tax systems of the member states of the European Union. The main aim of this thesis is to compare the position of social contributions in the tax systems of the member states of the European Union using selected indicators and to find groups of states with similar characteristics and similar position of social contributions in tax systems. A cluster analysis was used to analyse the social contributions in 2007 and 2016. Source data was taken from Eurostat database. The cluster analysis defined groups of states where the position of social contributions in relation to the tax system is most similar. The thesis shows that the position of social contributions in the tax systems of the member states of the European Union did not change much during the period under review. Changes in the development of social contributions position can be expected in the future in connection with the population aging. Given the expected pressure on social contributions, which is expected to grow in the future, the achievement of public finances at a sustainable level needs to be ensured. Therefore, possible solutions are proposed in the thesis.
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Living conditions for children from sociocultural disadvantaged families
Podstawková, Edita ; Koťátková, Soňa (advisor) ; Mazáčová, Nataša (referee)
In my paper, I focus on children and families, who are socially and culturally disadvantaged. I am trying to explain their living and educational conditions and the way these families bring their children up. In the theoretical part, I mention families with majority society background as well as Roma family - as there are a great number of these families in our society and they have the status of being socially and culturally disadvantaged. To point out the difference in upbringing in these families I also analyse the needs of a child. That enables us to see which needs of a child are not fulfilled in the socially and culturally disadvantaged families. The chapter on the rights of a child should remind us of the fact, that we are all equal regardless of skin colour or of temporary crisis life situation that makes us become socially disadvantaged. In the next part, I write about education of the socially and culturally disadvantaged children. There is description of what kind of education there is for them in our society, if there are appropriate conditions for them or if they differ from the majority society and how this problem is dealt with by the Czech Ministry of Education. The last chapter is focused on the social issue. I mention the help that these families can claim from the government....
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