Made available in DSpace on 2016-03-15T19:33:49Z (GMT). No. of bitstreams: 1 Edna Luiza Nobre.pdf: 1871220 bytes, checksum: 0c0275dc6039051af84706e5f2195f72 (MD5) Previous issue date: 2011-12-19 / Fundo Mackenzie de Pesquisa / The object of this dissertation is the study of public welfare as an instrument of social inclusion, from its two major programs: Continuing Benefit and Family Grant Program. Social assistance is a fundamental right integral to the social system of social security. Submits to the constitutional principles and has specific characteristics. The legal relationship of public welfare includes users of the system,the supplier and the object of this relationship. Demonstrate, based on statistics from official bodies, there were social inclusion, and that these policies contribute to reducing social inequality and the eradication of poverty and social marginalization. / O objeto desta dissertação é o estudo da assistência social pública como instrumento de inclusão social, a partir de seus dois grandes programas: Benefício de Prestação Continuada e o Programa do Bolsa Família. A assistência social é direito fundamental social integrante do sistema da seguridade social. Submete-se aos seus princípios constitucionais e tem especificidades próprias. A relação jurídica da assistência social pública engloba os usuários do sistema, o fornecedor e o objeto dessa relação. Demonstraremos, a partir de estatísticas de órgãos oficiais,que houve a inclusão social e que, essas políticas públicas contribuíram para diminuir a desigualdade social e a erradicação da pobreza e da marginalidade social.

Este trabalho procurou encontrar a hipótese correntemente veiculada de um modelo ou mesmo de políticas soltas keynesianas, durante as duas administrações presidenciais de Lula (2003-2010). O estudo observa que, embora adotando políticas sociais novas e includentes que podem conduzir a um Estado de Bem Estar Social, os governos de Lula utilizaram políticas keynesianas apenas de forma tática, para aliviar os defeitos do modelo neoliberal, no auge da crise (2008-2009). Os governos de Lula na visão desta pesquisa se caracterizaram por políticas de curto prazo imediatistas e conciliatórias, que ao contrário dos modelos keynesianos, não priorizaram o emprego e a elevação de renda dos trabalhadores. / This study sought to find a commonly circulated hypothesis of a model or even loose Keynesian policies during the two presidential administrations of Lula (2003-2010). The study notes that while adopting new and inclusive social policies that can lead to a state of Social Welfare, the governments of Lula used Keynesian policies only tactically, to alleviate the shortcomings of the neoliberal model, the height of the crisis (2008 - 2009). The governments of Lula - the vision of this research - were characterized by short-term policies immediacy and conciliatory, which unlike the Keynesian models, not prioritized employment and increased income workers.

The first July 2008 did the Swedish government introduce a new family policy, the child care allowance. This essay is a case study of how the child care allowance has influenced families and which possible effects that the child care allowance can lead to. In order to respond to the issue has family models been used in order to analyze the results from a questionnaire survey distributed to households which has become granted child care allowance in Växjö municipality. Therefore is this essay’s premier contribution to the social science a description of how families have reasoned and decided about their child-care. The main result from the essay's empirical survey is that it’s mainly women that are influenced by the grant, through that they lower the scope on their hour of work. This fact can on longer view give effects on the Swedish labor market, when women's position on the labor market are to be weakened compared with the men's.

This thesis is focused on the taxation of organizations in the non-profit sector. The theoretical part presents the various kinds of non-profit organizations and the Tax system in the Czech Republic. The practical part includes the analysis of taxation of a concrete profit organization – Nadační fond manželů Livie a Václava Klausových.

This thesis considers acquisition, depreciation and disposal of long-term tangible and intangible property. The objective of the thesis is to compare related bookkeeping operations of the entrepreneurial subjects and of the non-profit organizations, to prove by evidence and to explain, how the operations influence the trading income. In the survey, which includes seven allowance organizations, the particular attention is paid to low value long-term property and book depreciation.

Diploma thesis is concerning questions about tax inventives for research and development. Theoretical part is defining research and development and describing individual possibilities of support for research and development with emphasis on indirect support and its tools. Core of practical part is comparison of approach to R&D expenditures of research and development in selected tax systems of OECD countries and present circumstances in Czech Republic. Outcome of this thesis is several recommendations for czech tax policy in area for support for research and development.

This thesis aims to analyze the development, its deteminants, instruments and objectives of family policy in the Czech Republic and Norway, focusing on maternity and parental leave. With respect to the different attitude of the two policies, support for families with children is compared on several theoretical levels and also demonstrates the use of supporting families in practice. It was found out, that Norway provides greater support to the ratio of expenditure to GDP, as well has a more appropriate measures for families in the context of harmonization of work and family life. In addition to the comparison between these two systems of family policy the thesis also provides suggestions for improvement using the Norwegian model.

This thesis deals with reimbursement of travel expenses for domestic and foreign business trips. The thesis contains the information necessary to determine the correct value of the individual types of travel expenses. First, the principles applied in the provision of travel expenses are discussed. Then business trips and conditions of their realization are defined. The core of the thesis presents description of fare, food allowance, accommodation and necessary incidental expenses for domestic and foreign business trips. Flat-rate compensation and conditions of use are also mentioned. The issue of providing travel expenses is also considered in terms of taxes. Next part of the thesis describes using of exchange rates when travelling abroad and shows how to account advance payments and claims for travel expenses in double-entry accounting. Discussed problems are interlined with practical examples for better understanding. At the end of the thesis, a comprehensive example of calculation and charging of travel expenses is contained.

This master´s thesis is focused on the practical use of project management methods for a project proposal of new attendance system for the primary school Vejrostova. First of all, the specifics of theoretical knowledge needed to understand the problematics, including the analysis of the corporate environment, are explained. Based on these outcomes, the project proposal solution is created for the main purpose of improving the quality of the school´s security system and improving internal services leading to increased employee efficiency and stakeholder satisfaction.

The thesis deals with a survey of customer´s satisfaction in Jiří Mahen Library in Brno. The theoretic part describes the problematics of marketing research, the branch of allowance organizations and a questionnaire as a tool for collecting information. The practical part of the diploma work analyses and presents the results from the questionnaire investigation, recommendation and suggestions for improvement, which could lead to increase an of the visit rate of the Jiří Mahen Library, to an improvement of the quality of library services, and customers´ satisfaction.