The diploma thesis named "How is the parents' life on parental leave in the Czech republic?" identifies and analyzes the conditions of Czech parents, who are taking the leave to take care of their children, i.e. the parental leave, and the coherent allowance. Their situation is reviewed from three angles. From the economical point of view, the thesis identifies worsened financial situation of parents on parental leave, compensated only with the parental allowance. The comparison of the leave and the allowance in various European countries indicates different configurations due to their sociocultural context and historical background. In the research in childcare services is pointed out that the offer is insufficient and that the parents, who use them temporarily, are at disadvantage. In the other hand, the diploma thesis introduces new and more suitable services being provided. In the prevention of social isolation of parents with small children, numerous services provided by non-governmental organizations (in contrast with the governmental and commercial sectors) are described, considering also the disproportional geographical configuration of these subjects. The stakeholder analysis refers about interest, influence and attitude of people, communities and organizations involved. The conclusion of...

The Maintenance of Surviving Spouses Act 27 of 1990 came into operation thirty years ago and has remained relatively unchanged since its promulgation. The stated objective of the Act is to provide the surviving spouse with a claim for maintenance against the estate of the deceased spouse in certain circumstances. This objective is sound, as it is evident from an analysis of the history of our law that legislation was needed to address the financial position of a survivor following the death of his or her spouse. The practical application of the Act is, however, not as robust as it does not always achieve the stated objective and often leads to unintended consequences. This research has a dual objective. The first aim is to analyse the practical considerations when an executor applies the Act and to consider the challenges the executor must deal with when considering a maintenance claim under the Act. The second aim is to investigate possible solutions to these challenges and to consider whether there are viable alternative arrangements for the way in which a maintenance claim under the Act is handled. The purpose of the study is to formulate a comprehensive recommendation for legislative reform of the Act so that the practical application of the Act achieves a result that reflects the objective of the Act. / Private Law / LL.D.

My work offers a view of the care allowance as one of the sources of funding for social services, which over time has become a support for people with disabilities, which greatly helps sustain the limited number of social services - residential or field. Allowance realy gives recipients purchasing power pay part of the service / private assistance at their decision. I perceive the care allowance as an important state support for people dependent on the help of another person and I consider it a tool that should help to live a free life for people with disability. The allowance became very non-individualized (inflexible) - it is unable to respond to changes or adapt to the needs of its beneficiaries. Act on Social Services is strict in the individual approach, setting, way of working with people in the framework of social services, but in the care allowance practice does not apply this. The granting and payment of contributions is not individualized, each of them must be assigned / be classifiable in four levels. Ruthless whether it needs it and it uses the level of support it need. The care allowance system does not have one problem, but several that they do a lot. This is nothing without which the system should not function, it's something that could be better.

The diploma thesis considered to research problem new way of financing of social services from public resources as a source of financial uncertainity of social services providers. The thesis is a case study of the district of administration of municipality with extendent competency Jindřichův Hradec and also the results are for this territory only. Most of the dates have been gathered with validity to 31.12.2009. The goal of this study was to evaluate three years of validity of the Social services law in financing of social services sphere, whereas the partial goal of this study was to find out, which changes bringed the new equal rights system of social services financing to providers of social services for seniors and handicapped persons. To recieve the goals, five reserch questions have been determinated. These questions have been managed to answered. To recieve answers for these questions was used combination of qualitative and quantitative methods and primary and secundary dates. Regarding the theoretical resources, the study is based on the public service theory, the nonprofit sector concept, the economic social services concept with their economy, and the autonomy of seniors and handicapped persons concept. Next si used the legislation of human rights sphere, non-governmental oganizations, self...

Diploma Thesis "Assistance of dignified life for the elderly - Social services in field" is focused on the field of social services for the elderly, which's main function is to enable seniors to remain as long as possible at home, despite difficulties with self-sufficiency and independence, leading to a better quality of life. Due to the aging of population and new trends in the way of care for the elderly, it was necessary to fundamentally change the way of this kind of care in the Czech Republic- the current requirements are quality of life, individual approach and subsidiarity. To create the background leading to providing quality services and care, there was the need to change the law. In 2007 came into force the Act 108/2006 Coll. on social services, which changed the setting of social services, their definitions, rights and responsibilities, funding, but also shifted the responsibility for providing services and quality control on the region, as well as for the availability of services. At the same time steps have been taken, which should support the market behaviour of service providers to achieve their accessibility, affordability and quality. The content of this work is to evaluate the Social Services Act in relation to European trends of care and assessment of the law, its applicability...

The thesis "Financing of Social Care services for the Elderly in the Czech Republic - Current Problems and Challenges" deals with analysis of system of social care services for the elderly in view of the fact that the current financing form is subject to criticism for its inefficiency. The aim of this thesis is to critically reflect changes in the provision and financing of social care services for the elderly in the Czech Republic after 2007 in the context of current challenges related to long-term social care and health care. The thesis in its introduction first deals with the formulation of the research problem, deals with particular targets, research questions and the methods of data collection, which are the methods of analysis and public policy making and qualitative research methods. It also discusses the theoretical background of social services and their financing. The next chapter of the thesis deals with the system development of social services and changes in the provision and financing of social care services, which occurred in connection with the adoption of Act No. 108/2006 Coll., On social services. The following chapter deals with analysis of the financing form of social care services in terms of financial resources and problems of financing these services through the care...

This thesis covers the main problems related to loss of housing in the context of the institutional setting in the Czech Republic. The aim of this thesis is explaining the institutional setup of the system of prevention and help people / households that are at risk of losing housing and evaluate the system in terms of the possibility of prevention of social exclusion.The introductory part describes the characteristics of the key concepts in housing policy in relation to social housing and various approaches to social housing in selected countries (Sweden, Germany, Great Britain). The thesis focuses on the institutional analysis of the existing legal framework and possible solutions to the current housing shortage (welfare, social work, social services). In the research part of this thesis a case study of Louny municipality has been chosen as a model sample of resolving the current shortage of housing. Results of the analysis had been confronted and evaluated by perspective of people solving housing problems and relevant social workers working with poor people. In the end of the thesis, a SWOT analysis is delivered identifying strengths, weaknesses, opportunities and threats of the system.

As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. However, previous literature has brought up concerns that loan loss provisions can negatively impact the lending activity in banks. If that was the case, they would negatively affect the amount of capital available in an economy and thereby threaten financial stability and economic growth especially during times of economic downturns. To shed light on this topic, this thesis investigates the relationship between loan loss provisions and lending activity in banks applying IFRS and US GAAP. The thesis provides practical as well as theoretical implications as it discusses the findings in a practical context and relates it to relevant theories.  The dataset utilized includes empirical data from Q1 2020 until Q4 2022 and covers 330 banks from 38 countries. The data was gathered from Refinitiv´s Eikon database as well as from the International Monetary Fund. It was then statistically analyzed by conducting different kinds of statistical inference. All methods applied are of a quantitative nature and the underlying methodology is positivist. The results of this thesis suggest that loan loss provisions under IFRS 9 are on average higher than under ASC 326. Further, it was found that loan loss provisions under IFRS 9 exhibit a statistically significant negative relationship with lending activity. In contrast, this relationship was found to be insignificant under ASC 326. Together, these findings suggest that higher loan loss provisions have a negative effect on lending activity. It is concluded that the impairment model of IFRS 9 might compromise financial stability by limiting lending activities during times of economic turmoil.  Additionally, due to the increased room for managerial judgment under IFRS 9 it is theorized that the higher loan loss provisions can be the result of earnings management. Loan loss provisions under IFRS 9 could thus be more supported by Agency theory. On the other hand, ASC 326 offers less room for managerial discretion and could be more supported by Stewardship theory. This thesis also suggests topics for potential future research. The knowledge about loan loss provisions and their effects on lending activity could be extended by using different variables in the regression model. Additionally, a longer timeframe as well as other accounting standards could be investigated. Furthermore, the effects of loan loss provisions on loan quality and risk management in banks are in need of further examination. Lastly, the capital requirements of Basel III and their impact on procyclicality should be researched.

Several interesting findings emerged from this study. First, strong labour movements still failed to successfully bargain for employment protections due to resistance from employers to encroachments on their institutionalized managerial prerogatives. Second, governments favoured a policy of abstentionism and acquiescence to the collective-laissez-faire tradition until the critical juncture of the 1960s and 1970s. Third, the increasing power resources of trade unions and a deteriorating socio-economic climate created a window of opportunity for bold government action to improve industrial relations, albeit without the consent of employers, and at first, unions. Fourth, contrary to the liberalizing pressures one would expect to find in an archetypical free market economy, the UK has implemented far more statutory protections than deregulatory reforms. Fifth, in contrast to its traditional non-intervention in industrial relations and reputation for worker-protective regulations, Swedish governments have enacted numerous statutes, both restricting and freeing managerial prerogatives in the hiring and firing process. Sixth, statutory employment protections became an independent set of institutional power resources for unions in the long run, serving their organizational and representational interests in important ways. Seventh, unions and left parties consistently defended and advanced the policy preferences of their core constituencies in secure employment by privileging the job security of regular contracts. Eighth, employers and parties on the right of the political spectrum consistently opposed restrictions on the managerial capacity to hire and fire at will, especially for small businesses. Nineth, to increase flexibility without threatening the stability of regular contracts, reforms over the years had to foster atypical forms of work, creating a regulatory gap between permanent and temporary employment, particularly in Sweden. Tenth, differences exist between job security in the statute books and job security in action, particularly in the UK where this gap pervades all aspects of the unfair dismissal system. These findings suggest employment protection legislation has developed in ways far more complex, dynamic and contradictory than is commonly assumed by prominent theories of comparative political economy. / Dissertation / Doctor of Philosophy (PhD) / This thesis examines how and why employment protection legislation developed in the United Kingdom and Sweden in the ways that it did from its early beginnings to the present period. It hopes to offer answers to questions about the initial impetus for statutory regulation, the number, content and impact of significant legislative changes and the preferences of key stakeholders with material interests in the policymaking process. It does this by drawing on a variety of both primary and secondary source materials, including employment protection databases, parliamentary records and research publications. At the same time, it assesses the explanatory merit of dominant theories in the political economy literature by testing them against voluminous empirical evidence and provides a multi-factorial account to fill the gaps in the existing body of knowledge.

The aim of this thesis is to analyze the problem of poverty, describing the concept, explain the reasons and causes of poverty and to propose solutions for its prevention. Furthermore, the analysis of poverty in the Czech Republic and comparison with selected EU countries. The last part of my work will develop a proposal for measures in the fight against poverty. The thesis was divided into two parts. The first part featured a brief theoretical view of poverty as a social event. There were defining poverty, its types, forms, indicators of poverty by international organizations. This section was included in the issue of the causes of poverty, the effects of poverty, both primary and secondary, social exclusion (exclusion). This part is followed by chapter tools to eliminate poverty in the Czech social policy. These tools include: subsistence, assistance in material need, living allowance, housing subsidy, extraordinary immediate assistance and minimum wage. These tools form a complex, which currently works fairly well. Most of the tools work to eliminate poverty target, this means that these tools are used quite effectively. The practical part is based on knowledge of the theoretical perspective on poverty. Includes a brief analysis of poverty in the Czech Republic and also compares it with other EU...