Social security of women during pregnancy and maternity The purpose of thesis is to analyse social security of women during pregnancy and maternity in the current legislation. The thesis is composed of introduction, main part and conclusion. The main part is divided into six chapters. Chapter one describes historical development of social security of women during pregnancy and maternity in the Czech republic. Folowing two chapters focuse on social security of pregnat women and parents of small children in connection with membership of the Czech republic in international organisations and the European union. Chapter four characterises system of sickness insurance and benefits that are provided in case of maternity (maternity benefits, pregnancy and maternity compensation benefits, sick pay, care benefits). Chapter five analyzes system of state social support with benefits provided to pregnant women and parents (parental allowance, birth grant, child allowance). Last - sixth chapter complements the subject of the thesis with protection of pregnant women and parents with small children in labour-law. Conclusion summs up social security of women during pregnancy and maternity. Social benefits are above standarts and system is functional. Drawback is seen in wrong understanding of system by some parents...

The objective of the diploma thesis "Changes in Agricultural Enterpriser's Levy Charge" is to describe main legislative changes, which influence levy burden of a real farmer. Every chapter in its first part describes main changes that were made in tax acts. The other part of each chapter analyzes how the levy charge of the farmer is influenced by these changes and if there are some other impacts that affect his levy charge.

V České republice se v 90. letech objevil v oblasti přeshraničního zaměstnávání pracovníků nový fenomén, a sice mezinárodní pronájem pracovní síly. Práce sumarizuje ošetření této struktury jednak v oblasti pracovněprávní a imigrační, ale zejména v oblasti daně z příjmů. Pro úplnost jsou zmíněny i aspekty související s daní z přidané hodnoty a opomenuta nejsou ani pravidla v oblasti povinného sociálního a zdravotního pojištění. Na závěr je mezinárodní pronájem pracovní síly stručně porovnán s jinými alternativami zaměstnávání pracovníků, kterými jsou přímé zaměstnání na základě uzavřené pracovní smlouvy a vyslání pracovníků v rámci poskytování služeb.

Material welfare of families with children Abstract This thesis deals with material welfare of families with children from its history to the present. This subject matter is highly discussed topic nowadays. Thesis focuses on comprehensive presentation of this issue, points on some problems in practice and proposes recommended alternations "de lege ferenda". Solidarity was noticed in Neolitic age, in antient Greece and Rome already. In the Middle Ages we can mention mutuality. Security system as we know has been formed in the modern history since 1848. International law was reflected in internal legislation during the half of 20th century due to effort of raising social rights level. Social rights are embedded in either primary and secondary law in European law. Social security law unification is not required in European secondary law and method of convergence is applied. Thesis focuses on benefits provided in case of social events, pregnancy and maternity, parenthood, dependent child, insufficient income, sickness and death. Social insurance consists of sickness insurance, health and pension insurance. Benefits provided by sickness insurance are based on insurance principle, concerning sickness benefit, attendance allowance, maternity benefit, compensatory benefit in pregnancy and maternity, paternity...

O presente trabalho dedica-se ao estudo do controle judicial das políticas de saúde, na perspectiva da teoria dos sistemas de Niklas Luhmann. Por expressa disposição constitucional, o direito fundamental à saúde deve ser implementado através de política pública, a ser editada pelos órgãos competentes e cuja execução produz irritações em diversos sistemas sociais, especialmente os sistemas jurídico, político e econômico. A sociedade contemporânea contém alto grau de litigiosidade e confere competência ao Poder Judiciário para resolver as disputas envolvendo qualquer lesão ou ameaça de lesão a direito. Os Tribunais, integrantes do sistema jurídico, ao ocuparem o espaço que lhes foi constitucionalmente reservado, transformaram o Judiciário em importante arena de debates e efetivação de direitos. O grande desafio consiste em identificar os limites de atuação de cada um dos sistemas sociais envolvidos na temática da política pública de saúde. Antes de tudo, é preciso compreender como o sistema sanitário está estruturado na ordem jurídica brasileira e que objetivos deve por ele serem perseguidos, para então verificar como serão tratadas, por cada sistema, as questões de interesse comum, com os instrumentais fornecidos pela teoria dos sistemas. O foco do estudo é o sistema jurídico, selecionando-se algumas decisões proferidas pelos Tribunais com o intuito de demonstrar como a teoria dos sistemas possibilita a produção de argumentos coerentes e aptos a manter a diferenciação funcional e a unidade do sistema jurídico. Também se pretende demonstrar que a institucionalização do procedimento judicial das políticas públicas pode auxiliar a produção de decisões jurídicas mais consistentes, através da ampla participação das partes envolvidas no processo, de forma a alcançar a justiça interna (consistência do processo decisório) e externa (decisão adequadamente complexa à sociedade). / This present article deals with judicial control of health policy from the prospective of Niklas Luhmann\'s systems theory. By express constitutional provision, the fundamental right to health should be implemented through public policy to be edited by the competent agencies, and whose execution will impact various social systems, especially the legal, political and economic systems. Contemporary society has a high degree of litigation and grants the courts jurisdiction to resolve disputes involving any interference or threat of interference with the law. By occupying the space which was established for them in the constitution, the courts that make up the legal system turned the judiciary into an important arena for debate and enforcing rights. The major challenge is to identify the limits of each of the social systems involved in public health policy. First, it is necessary to understand how the health system is structured in Brazilian law and which goals should be pursued to see how each system will address issues of common interest, using the instruments provided by systems theory. The focus of the study is the legal system; some court judgments will be selected in order to demonstrate how systems theory allows for the production of arguments that are both coherent and able to maintain the functional differentiation and unity of the legal system. The study also intends to show that the institutionalization of judicial procedure in public policies can assist in producing more consistent legal decisions through full participation of the parties involved in the process, in order to achieve internal justice (consistency of decision making) and external justice (a decision that is adequately complex for the society).

Este trabalho usa a alocação discricionária de setores econômicos no regime tributário diferenciado criado pela desoneração da folha salarial para estimar o impacto de um incentivo fiscal e da mudança da base tributária da contribuição previdenciária dos salários para a receita bruta. Com base em um painel de setores econômicos observado na Relação Anual de Informações Sociais (RAIS) entre 2009 e 2014, estima-se um \\textit{Event Study} usando os ramos econômicos onde apenas parte dos setores foram desonerados, enquanto outros setores similares mantiveram-se no regime antigo. Os resultados não encontram efeito da política para os salários, assim como para o nível de emprego dos setores desonerados em função de seus produtos (NCM). Para os desonerados por atividade econômica (CNAE), por outro lado, estima-se um efeito positivo de 7,5\\% da desoneração sobre o nível de emprego das empresas desoneradas (fora do SIMPLES), que é parcialmente compensado por uma diminuição do emprego dentro do SIMPLES. / This work uses the discretionary allocation of economic sectors in the new contribution regime created by the payroll tax relief to estimate the impact of a fiscal incentive and the substitution of the tax base of the social security contribution from payroll to gross revenues. I estimate an Event Study based on data from economic sectors observed between 2009 and 2014 in Relação Anual de Informações Sociais (RAIS), using economic groups where only part of the integrating sectors have been shifted from their tax regime, leaving similar sectors with different contribution schemes. The results do not find any effect on salaries, as well as on the employment level of sectors allocated in the new regime based on their products (NCM). Sectors that received the payroll tax relief based on their economic activity (CNAE), however, show an increase of 7.5\\% on their employment level, which is partly offset by a decrease in the employment level of SIMPLES.

Procurando conhecer o percurso que possibilitou a emergência do desemprego como problema, na experiência brasileira, este trabalho enfrentou o desafio analítico de tomar as políticas públicas de emprego como objeto de reflexão. Não para marcar sua adequação ou eficiência, senão para distinguir suas relações com a produção de diferentes formas de sujeição do trabalho. Para isso, tomou como referência as noções foucaultianas de governamentalidade e problematização, investigando os diferentes jogos de relações nos quais a ausência de trabalho (involuntária e temporária) foi colocada ao longo do tempo, desde os anos 1930 até 1990, ano que marca o início dos esforços mais consistentes de construção de um Sistema Público de Emprego no Brasil. Os resultados aqui apresentados, ainda que certamente não preencham a lacuna de uma genealogia do desemprego entre nós, sugerem a fecundidade da abordagem para a compreensão do desemprego, entendido aqui não como fenômeno ligado apenas ao funcionamento do mercado de trabalho, mas como efeito de diferentes artes de governo e, nesse sentido, como revelador das maneiras pelas quais o trabalho tem sido produzido como sujeito. / In search of learning the path that made possible the appearing of unemployment in Brazilian experience, this research dealt with the analytical challenge of taking employment policies as an object of reflection in order to distinguish its relations with new forms of works subjection. In order to do so, the research took Michel Foucaults notions of governamentality and problematization, examining the different economies of relation in which the (involuntary and temporary) absence of work has been put from 1930 to 1990. The 1990s sets the beginning of the most solid efforts to establish a Public Employment System in Brazil. The results presented in this thesis, although certainly do not constitute a genealogy of unemployment in Brazil, suggest the interest of this approach to understanding of unemployment. It enables us to think unemployment not only from its connection to labors market operations but mostly as a revealing issue of the practices that made possible works subjection.

Esta tese aborda as disputas em torno do processo de reforma da Previdência Social e identifica que foram orientadas pela formação de um discurso embasado na racionalidade econômica, segundo o qual a situação de escassez e de crise fiscal foi determinante no projeto de reforma. O discurso do déficit na Previdência Social confrontou o modelo de seguridade social instituído pela Constituição Federal de 1988. O principal ponto da disputa foi o Orçamento da Seguridade Social, que, ao integrar a Previdência Social, tornou-a sujeita ao controle público, tanto na fase elaboração do orçamento, quanto na sua execução. Essa foi a dimensão que alimentou o debate e orientou um amplo processo de racionalização da Previdência Social, indo além da reforma nos critérios de acesso aos benefícios, como um resultado não esperado. / This thesis analyses the disputes about the social insurance reform process and identifies that they are oriented by a discourse based on the economic rationality, that one the scarcity situation and fiscal crisis determine the reform projects. The social insurance deficit discourse confronted the social security model set up by the 1988 Federal Constitution. The main point of the dispute was the social security budget that subjected to the public control the Social Insurance System as in the stage of budget elaboration as its performance. That was the point that maintained the contend and oriented a extensive process of social insurance rationalization. That got ahead of the reform in the entrance criterion of the social benefits as an unexpected effect.

As empresas no Brasil estão sujeitas à alta carga tributária, encargos trabalhistas e previdenciários e grande volume de processos trabalhistas. A complexidade de aplicação de algumas legislações, bem como, à ausência de tratamento legal para certos temas, pode gerar incertezas nas mensurações de obrigações fiscais e abrir oportunidades para prática de gerenciamento de resultados com o uso de contingências e provisões contábeis. As provisões previdenciárias, trabalhistas e tributárias (PTTs) são presença comum nas demonstrações financeiras das empresas brasileiras, independentemente de seu porte, setor econômico a que pertençam ou do seu grau de governança. Em termos contábeis, as provisões pioram o resultado das empresas quando de sua constituição e o melhoram se forem revertidas. Devido a esta característica, a tese que sustentou esta pesquisa afirmou que as provisões PTTs podem ser usadas como instrumento de gerenciamento de resultado contábil no Brasil. O objetivo geral da pesquisa foi analisar se há indícios de que os resultados das empresas, apurados antes da constituição das provisões PTTs, interferiram nas decisões de constituí-las ou não, configurando possível prática de GR. A tese estabelecida foi que as provisões PTTs podem ser usadas pelas empresas brasileiras para prática de GR. As provisões PTTs foram analisadas de forma desagregada dos demais accruals contábeis, no período de 2010 a 2015. A pesquisa se concentrou nas provisões de 128 empresas participantes dos índices SMLL e MLCX da Bolsa de Valores de São Paulo (B3). Para análise dos dados utilizou-se do programa estatístico STATA. Os dados foram analisados por regressão em painel pelo generalized method of moments (GMM), opção robust, tendo como variáveis dependentes as provisões PTTs e, as explicativas, foram extraídas do ambiente contábil. A pesquisa teve abordagem exploratória e quantitativa e, testou hipóteses que investigavam GR empregando alisamento de resultados (smoothing) ou big bath accounting (bba). O diferencial deste trabalho é que não foram usados drivers para calcular as provisões não discricionárias. Considerando que os valores das provisões PTTs são derivados de autos de infração ou de ações trabalhistas, as provisões PTTs foram totalmente tratadas como discricionárias. Os dados analisados demonstraram evidências de possível prática de GR com débitos fiscais, seja pela reversão de provisões PTTs, e/ou, pela manutenção dos processos como contingências até momentos mais convenientes para reconhecimento contábil. Nas análises de resultados por tamanho de empresas verificou-se indicações de possível prática de GR, tanto com alisamento de resultados quanto com bba, não tendo sido encontrado o mesmo resultado por setor de atividade econômica. Há fortes possibilidades de prática de GR tanto nas empresas menos capitalizadas (SMLL) quanto nas médias e grandes (MLCX). Este fato deve ser devido ao alto custo financeiro vigente no Brasil e falta de fontes alternativas de financiamento para estas empresas, o que as levaria a buscarem se financiar assumindo o risco de postergar recolhimento de tributos / Companies in Brazil are subject to high tax burden, labor and social security charges, and a large volume of labor lawsuits. The complexity of applying some legislation, as well as the lack of legal treatment for certain issues, can generate uncertainties in the measurement of fiscal obligations and open opportunities for practice of results management with the use of contingencies and accounting provisions. Social security, labor and tax provisions (PTTs) are common presence in the financial statements of Brazilian companies, regardless of their size, economic sector to which they belong or their degree of governance. In accounting terms, the provisions worsen the results of the companies when they are constituted and improve them if they are reversed. Due to this characteristic, the thesis that supported this research stated that the provisions PTTs could be used as an instrument of management of accounting result in Brazil. The general objective of the research was to analyze if there are indications that the results of the companies, verified before the constitution of the PTTs provisions, interfered in the decisions of constituting them or not, configuring possible practice of GR. The established thesis was that Brazilian companies to practice GR. PTT provisions were analyzed on a disaggregated basis from other accruals in the period from 2010 to 2015 could use the PTT provisions. The research focused on the provisions of 128 companies participating in the SMLL and MLCX indices of the São Paulo Stock Exchange (B3). Statistical software STATA was used to analyze the data. The data were analyzed by panel regression using the robust method of moments (GMM), having as dependent variables the PTT provisions and the explanatory variables were extracted from the accounting environment. The research had an exploratory and quantitative approach and tested hypotheses investigating GR using smoothing or big bath accounting (bba). The differential of this work is that drivers were not used to calculate non-discretionary provisions. Considering that the value of the PTT provisions are amounts derived from tax assessment notices or labor lawsuits, the PTT provisions were fully treated as discretionary. The data analyzed showed evidence of possible practice of GR with tax debts, either through the reversal of PTT provisions, and / or, through the maintenance of the processes as contingencies, until more convenient moments for accounting recognition. In the analysis of results by size of companies it was found indications of possible practice of GR, either with smoothing or bba, it was not found the same result when data were analyzed by sector of economic activity. There are strong possibilities for GR practice in both the least capitalized (SMLL) and medium and large companies (MLCX). This fact must be due to the high financial cost in Brazil and lack of alternative sources of financing for these companies, which would lead them to seek financing by assuming the risk of postpone taxes collection

La solidarité nationale constitue un concept fondateur de l’Etat en Tunisie. Se substituant peu à peu à la solidarité familiale, ce concept est consacré textuellement dans la Constitution et dans différentes lois. La réforme en profondeur du système d’assurance maladie opérée par la loi n°2004- 71 du 02 Août 2004, donne à ce concept une nouvelle dimension et une nouvelle ampleur. Cependant, si la loi consacre un certain nombre de principes novateurs, voire révolutionnaires en matière d’assurance maladie, la prise en charge des dépenses sanitaires par la solidarité nationale se heurte à des défis énormes dans un contexte économique et sociopolitique d’un pays comme la Tunisie. La rareté des moyens financiers disponibles, les attentes différentes des acteurs concernés par la loi (administration, prestataires de soins publics et privés, syndicats, assurés sociaux…) et la résistance farouche d’un certain corporatisme constituent de réelles entraves à une véritable mise en jeu de la solidarité nationale en matière sanitaire dans le pays. La difficulté, justement, de la mise en place de la loi n°2004-71 en est la manifestation la plus frappante. Cette difficulté se manifeste à la fois dans l’établissement du volet institutionnel de la loi, mais aussi dans les modalités pratiques de la prise en charge des dépenses de santé ; modalités prévues par la loi et ses différents textes d’application. En Tunisie, si –à travers la loi n°2004-71- on est véritablement dans un contexte juridique de renouvellement de la solidarité nationale en matière sanitaire, cette solidarité trouve dans ce même contexte une bonne partie de ses limites. / The national solidarity constitutes a concept founder of the State in Tunisia. Gradually replacing the family solidarity, this concept is textually consecrated in the Constitution and in different laws. The reform of the health insurance system under the law No. 2004-71 of August 2, 2004, gives this concept a new dimension and a new width. However, if the law establishes a number of innovative principles, indeed revolutionary in matter of health insurance, the management of health expenditure by national solidarity comes up against enormous challenges in economic and socio-political context of a country like Tunisia. The scarcity of financial means available, the different waiting from the actors concerned with the law (administration, public and private health care, trade unions, insured …) and the fierce resistance of corporatism constitute real obstacles with a true setting concerned of the national solidarity in the medical matter in the country.The difficulty, precisely, of the implementation of Law No. 2004-71 is the most striking manifestations. This difficulty appears in both the establishment of the institutional shutter of the law, and also in the practical modalities of management of health expenditures; modalities envisaged by the law and its various texts of application. In Tunisia, if - through the law No. 2004-71- we are truly in a legal context for renewal of national solidarity in health’s matter, this solidarity finds in this same context a good part of his limits.