No description available.

The diploma thesis deals with the overview of all aspects of international employment (taxes, accounting, immigration, social security and health insurance issues) that could be crucial for a company willing to employ foreigners coming to the Czech Republic. The main goal of the thesis could be defined as to perform all above mentioned areas of international employment in details in order to present a complete overview that was achieved primarily through the research of the Czech legislation as well as international tax law. Another aim of the diploma thesis was to show the differences between employment of Czechs and foreigners. Several examples presented in the last chapters were mostly intended to give some practice illustrations of how all the issues described in the thesis could appear together in real company and how the company should deal with them.

This study develops a methodology to analyze the interregional impact of Federal grants to provincial governments. The approach is an application of Input-Output analysis. The methodology is empirically implemented to illustrate the extent that employment income generated by Federal grants to a province spills over into other regions. These spillovers are recorded at an individual industry level and at the regional level. Four grant programs are investigated. These are equalization payments, and three conditional grants: health, social welfare, and education. An interregional Input-Output model is developed for sixteen industries in five regions: the Atlantic provinces, Quebec, Ontario, Manitoba, and the United States. For each region, the government sector is specified by five final demand vectors which correspond to the three expenditure categories of the conditional grant programs, transportationcommunication, and a general category which includes all other provincial government expenditures. This empirical model is based on three sources: the interregional Input-Output table of Canada developed by the Agricultural Economic Research Council, five provincial government expenditure functions estimated for each Canadian region in the model, and the regional government final demand vectors. The results indicate that the gross employment income generated by federal grants is partially contained within the region receiving the ,grant. Ten dollar per capita increases in equalization payments to individual regions generate additional employment income in other regions which varies from $0.63 to $0.03 per capita. In all cases, these per capita spillovers are less than.the per capita employment income generated in the recipient region.For all equalization payments, Ontario received the greatest per~capita spillin followed by Quebec. The smallest per capita spillin accrues to either the Atlantic provinces or the United States. In general, this pattern of spillovers reflects the pattern of employment income.generated in each industry of these regions as equalization payments are increased. However, exceptions are observed. For example, the spillover to the Quebec leather and textile industry which is generated by the equalization payment to Manitoba is larger than the local employment income effect in this industry. A similar pattern of regional per capita spillovers is observed for conditional grants. In general, the largest per capita spillovers are generated by conditional health grants. Overall, the methodology and results indicate how federal grant programs can accommodate interregional spillovers and their consequences for the regional and interindustry distribution of employment income. / Thesis / Doctor of Philosophy (PhD)

Most extant studies on the relationship between workforce diversity and employment inequalities focus on the impact of a single disadvantaged identity on a single employment outcome such as pay or promotion at the organizational level. Thus, the relation between workers’ multiple identities and different dimensions of employment inequalities within the broader social context remains unclear. The goal of this thesis is to start filling this gap. I start with developing a multilevel model of employment inequalities for workers with multiple identities by integrating the social identity theory, double jeopardy hypothesis, intergroup contact theory, and theory of minority group threat. I test this model with two empirical studies using Statistics Canada’s nationally representative Canadian Survey on Disability (2012) linked with the National Household Survey (2011). Labour force participation, employment, and employment income are the dependent variables of this thesis. I examine the intersection of immigrant and disability identity dimensions by focusing on immigrants with disabilities (IwD) as compared to immigrants with no disabilities, Canadian-born with disabilities, and Canadian-born with no disabilities. Study 1 demonstrates that while immigrant and disability identities are independently negatively associated with employment and employment income, having both identities simultaneously has a positive effect on employment and employment income. Furthermore, with the increase of the residential area diversity (RAD), which is determined by the number of immigrants and people with disabilities in a community, IwD’s likelihood of employment increases but employment income decreases. Study 2 shows that the proportion of immigrants in a residential area (RA) is negatively associated with the likelihood of being in the labour force for IwD. Furthermore, perceived work discrimination is negatively associated with labour force participation for IwD. Moreover, perceived work discrimination mediates the relationship between the proportion of immigrants in an RA and labour force participation for IwD. This thesis contributes to theory by (i) developing a multi-level theoretical framework that demonstrate the complex relationship between individuals with multiple identities, organizations, and society, (ii) extending the intergroup contact theory and the theory of minority threat using empirical evidence from individuals with multiple identities rather than focusing on a single identity, (iii) examining multiple employment outcomes at once and demonstrating how employment outcomes might differ based on intersecting identities, and (iv) demonstrating the impact of societal context by incorporating RAD into analysis and showing how the employment outcomes of individuals with multiple identities differ by where they reside. I discuss practical implications of the findings for workers, employers, policymakers, and society. / Thesis / Doctor of Philosophy (PhD) / This thesis examines employment inequalities for workers with multiple identities, focusing on immigrants with disabilities. This thesis has three major findings. First, compared to those who were born in Canada and do not have disabilities, immigrants and people with disabilities are less likely to be on the job market and find a job. They receive lower employment income as well. However, immigrants who have disabilities are more likely to find a job than immigrants with no disabilities and those with disabilities who were born in Canada. Second, as the percentage of immigrants in a community increases, employment income for immigrants with disabilities decreases. Third, as the percentage of immigrants in a community increases, immigrants with disabilities’ chance of being on the job market decreases. Perceived work discrimination plays a role in being on the job market as well. Based on these findings, I provide suggestions for employers, workers, policy makers, and society.

The aim of this work is to evaluate the development of Article 15 Income from Employment of the OECD Model Tax Convention on Income and on Capital, especially with the accent on the Commentary of this article. Furthermore, to analyze, with the assistance of selected double tax treaties concluded by the Czech Republic, whether the Czech Republic, thus the Ministry of Finance, Ministry of Foreign Affairs and the General Directorate of Finance, follow the trend in the development of Model Tax Convention and apply it to the newly concluded double tax treaties, i.e. whether the institutions listed above accept the OECD Model Tax Convention and its Commentary as an interpretative regulation to be followed when concluding double tax treaties with both OECD member countries and with non-member countries.

Women and men experience work differently owing to the gendered nature of work and workplaces, but there is limited insight into whether language and gender intersect to shape employment outcomes. This thesis project examines full-time employment in Ottawa-Gatineau to determine whether being French, English, or bilingual meaningfully influences employment status in the federal public service in terms of occupational attainment and employment income. A series of descriptive and inferential statistical analyses using the 2016 Canadian census are used to examine whether commuting patterns, occupational attainment, and annual employment income are significantly different across industrial sectors and between women and men, as well as between official language communities. The analysis reveals important differences in residential distribution between Anglophones and Francophones working in the federal public service as well as differences in commuting times, especially to suburban office locations. There are also important differences in occupational attainment and income attainment between women and men across official language communities, with women, especially francophone women, being more likely to occupy relatively low-pay administrative jobs in the federal public service compared to men or anglophone and bilingual women. In many ways, bilingualism in the federal public service is made real by the work of francophone women, although they are concentrated in some of the least-well paid occupations and stand to have ever more time consuming commutes as jobs are moved to suburban locations in Ottawa.

aspects contribute to an increase of taxpayer's administrative costs state's enforcement costs and create a room for d

<p>This dissertation investigates the effects of ethnic resources generated by an immigrant group’s concentration in self-employment and a geographic area, and class resources—education in particular—on the self-employment outcomes of immigrant business, which has been a lasting interest from the early days of immigrant entrepreneurship research. To examine the effects of immigrants’ concentration and education, ordinary least squares regression and hierarchical linear regression for cross-classified random effects models are fit to each of the 26 minority and white immigrant groups in the 33 Canadian CMA’s (Census Metropolitan Areas). Using the 2006 Census, the dissertation examines (1) the effects of immigrants’ REC (Residential and Entrepreneurial Concentration) in CMA’s; (2) the interactions between REC and reactive ethnicity—an enhanced awareness of one’s ethnicity due to disadvantage in the host society; and (3) the effects of education on self-employment propensity and income. Unlike previous studies which examined one or a few immigrant or minority groups in one or a few locales, the dissertation provides empirical evidence on the effects of REC and education on self-employment outcomes, based on a wide range of immigrant groups in Canadian CMA’s. The findings indicate that positive effects of REC as well as education on self-employment outcomes exist, but are limited to increasing the self-employment propensity of some immigrant groups. The effects of REC and education on self-employment income, however, are found to be generally insignificant. The study also provides the first empirical evidence that the positive effects of some types of REC become more positive as the reactive ethnicity of an immigrant group increases, as reactive ethnicity theory predicts.</p> / Doctor of Philosophy (PhD)

Il est bien connu que les immigrants rencontrent plusieurs difficultés d’intégration dans le marché du travail canadien. Notamment, ils gagnent des salaires inférieurs aux natifs et ils sont plus susceptibles que ces derniers d’occuper des emplois précaires ou pour lesquels ils sont surqualifiés. Dans cette recherche, nous avons traité de ces trois problèmes sous l’angle de la qualité d’emploi. À partir des données des recensements de la population de 1991 à 2006, nous avons comparé l’évolution de la qualité d’emploi des immigrants et des natifs au Canada, mais aussi au Québec, en Ontario et en Colombie-Britannique. Ces comparaisons ont mis en évidence la hausse du retard de qualité d’emploi des immigrants par rapport aux natifs dans tous les lieux analysés, mais plus particulièrement au Québec. Le désavantage des immigrants persiste même lorsqu’on tient compte du capital humain, des caractéristiques démographiques et du taux de chômage à l’entrée dans le marché du travail. La scolarité, l’expérience professionnelle globale et les connaissances linguistiques améliorent la qualité d’emploi des immigrants et des natifs. Toutefois, lorsqu’on fait la distinction entre l’expérience de travail canadienne et l’expérience de travail étrangère, on s’aperçoit que ce dernier type d’expérience réduit la qualité d’emploi des immigrants. Dans ces circonstances, nous trouvons incohérent que le Canada et le Québec continuent à insister sur ce critère dans leur grille de sélection des travailleurs qualifiés. Pour valoriser les candidats les plus jeunes ayant peu d’expérience de travail dans leur pays d’origine, nous suggérons d’accroître l’importance accordée à l’âge dans ces grilles au détriment de l’expérience. Les jeunes, les étudiants étrangers et les travailleurs temporaires qui possèdent déjà une expérience de travail au Canada nous apparaissent comme des candidats à l’immigration par excellence. Par contre, les résultats obtenus à l’aide de la méthode de décomposition de Blinder-Oaxaca ont montré que l’écart de qualité d’emploi entre les immigrants et les natifs découle d’un traitement défavorable envers les immigrants dans le marché du travail. Cela signifie que les immigrants sont pénalisés au chapitre de la qualité d’emploi à la base, et ce, peu importe leurs caractéristiques. Dans ce contexte, la portée de tout ajustement aux grilles de sélection risque d’être limitée. Nous proposons donc d’agir également en aval du problème à l’aide des politiques d’aide à l’intégration des immigrants. Pour ce faire, une meilleure concertation entre les acteurs du marché du travail est nécessaire. Les ordres professionnels, le gouvernement, les employeurs et les immigrants eux-mêmes doivent s’engager afin d’établir des parcours accélérés pour la reconnaissance des compétences des nouveaux arrivants. Nos résultats indiquent aussi que le traitement défavorable à l’égard des immigrants dans le marché du travail est plus prononcé au Québec qu’en Ontario et en Colombie-Britannique. Il se peut que la société québécoise soit plus réfractaire à l’immigration vu son caractère francophone et minoritaire dans le reste de l’Amérique du Nord. Pourtant, le désir de protéger la langue française motive le Québec à s’impliquer activement en matière d’immigration depuis longtemps et la grille de sélection québécoise insiste déjà sur ce critère. D’ailleurs, près des deux tiers des nouveaux arrivants au Québec connaissent le français en 2011. / It is well documented that immigrants face many difficulties in the Canadian labour market. Particularly, compared to native-born, they earn lower wages, occupy more precarious jobs and are often overqualified. In this research, we discuss these three issues in terms of job quality. Using the data from the 1991 to 2006 Canadian population censuses, we compare the trends in job quality of immigrants and native-born in Canada, Quebec, Ontario and British Columbia. These comparisons highlight the rising gap in job quality between immigrants and native-born in the four geographical areas, but especially in Quebec. This gap persists even after controlling human capital, demographic variables and unemployment rate at entry in the labour market. Overall, we found that education, work experience and language skills improve the job quality of immigrants and their native-born counterparts. However, when we separate Canadian and foreign work experience, we find that the latter type of experience reduces job quality of immigrants. In these circumstances, it is counterproductive that Canada and Quebec continue to insist on this criterion in the point systems. We also suggest increasing the importance of age in the point systems in order to encourage the admission of younger candidates with little or no foreign experience. Youth, foreign students and temporary workers who already have work experience in Canada appear to be ideal candidates for immigration. Nevertheless, using Blinder-Oaxaca decomposition method, we show that the job quality gap between immigrants and natives is mainly due to unfavourable treatment of immigrants in the labour market. This means that immigrants are penalized in terms of job quality regardless of their characteristics. In this context, the selection of the best candidates for immigration may produce a limited effect. We therefore suggest acting downstream with public policy to support employment integration of immigrants. To do so, a better coordination between all actors in the labour market is required. Professional orders, government, employers and immigrants must establish accelerated pathways of skills recognition for newcomers. In addition, our results indicate that the treatment of immigrants in the labour market is more problematic in Quebec compared to Ontario and British Columbia. It is likely that Quebec society is less open to immigration given its francophone character and its minority status in North America. Since the beginning, the desire to protect the French language motivates Quebec to be actively involved in immigration and the Quebec point system already emphasizes this criterion. Moreover, nearly two-thirds of newcomers to Quebec speak French in 2011.

Il est bien connu que les immigrants rencontrent plusieurs difficultés d’intégration dans le marché du travail canadien. Notamment, ils gagnent des salaires inférieurs aux natifs et ils sont plus susceptibles que ces derniers d’occuper des emplois précaires ou pour lesquels ils sont surqualifiés. Dans cette recherche, nous avons traité de ces trois problèmes sous l’angle de la qualité d’emploi. À partir des données des recensements de la population de 1991 à 2006, nous avons comparé l’évolution de la qualité d’emploi des immigrants et des natifs au Canada, mais aussi au Québec, en Ontario et en Colombie-Britannique. Ces comparaisons ont mis en évidence la hausse du retard de qualité d’emploi des immigrants par rapport aux natifs dans tous les lieux analysés, mais plus particulièrement au Québec. Le désavantage des immigrants persiste même lorsqu’on tient compte du capital humain, des caractéristiques démographiques et du taux de chômage à l’entrée dans le marché du travail. La scolarité, l’expérience professionnelle globale et les connaissances linguistiques améliorent la qualité d’emploi des immigrants et des natifs. Toutefois, lorsqu’on fait la distinction entre l’expérience de travail canadienne et l’expérience de travail étrangère, on s’aperçoit que ce dernier type d’expérience réduit la qualité d’emploi des immigrants. Dans ces circonstances, nous trouvons incohérent que le Canada et le Québec continuent à insister sur ce critère dans leur grille de sélection des travailleurs qualifiés. Pour valoriser les candidats les plus jeunes ayant peu d’expérience de travail dans leur pays d’origine, nous suggérons d’accroître l’importance accordée à l’âge dans ces grilles au détriment de l’expérience. Les jeunes, les étudiants étrangers et les travailleurs temporaires qui possèdent déjà une expérience de travail au Canada nous apparaissent comme des candidats à l’immigration par excellence. Par contre, les résultats obtenus à l’aide de la méthode de décomposition de Blinder-Oaxaca ont montré que l’écart de qualité d’emploi entre les immigrants et les natifs découle d’un traitement défavorable envers les immigrants dans le marché du travail. Cela signifie que les immigrants sont pénalisés au chapitre de la qualité d’emploi à la base, et ce, peu importe leurs caractéristiques. Dans ce contexte, la portée de tout ajustement aux grilles de sélection risque d’être limitée. Nous proposons donc d’agir également en aval du problème à l’aide des politiques d’aide à l’intégration des immigrants. Pour ce faire, une meilleure concertation entre les acteurs du marché du travail est nécessaire. Les ordres professionnels, le gouvernement, les employeurs et les immigrants eux-mêmes doivent s’engager afin d’établir des parcours accélérés pour la reconnaissance des compétences des nouveaux arrivants. Nos résultats indiquent aussi que le traitement défavorable à l’égard des immigrants dans le marché du travail est plus prononcé au Québec qu’en Ontario et en Colombie-Britannique. Il se peut que la société québécoise soit plus réfractaire à l’immigration vu son caractère francophone et minoritaire dans le reste de l’Amérique du Nord. Pourtant, le désir de protéger la langue française motive le Québec à s’impliquer activement en matière d’immigration depuis longtemps et la grille de sélection québécoise insiste déjà sur ce critère. D’ailleurs, près des deux tiers des nouveaux arrivants au Québec connaissent le français en 2011. / It is well documented that immigrants face many difficulties in the Canadian labour market. Particularly, compared to native-born, they earn lower wages, occupy more precarious jobs and are often overqualified. In this research, we discuss these three issues in terms of job quality. Using the data from the 1991 to 2006 Canadian population censuses, we compare the trends in job quality of immigrants and native-born in Canada, Quebec, Ontario and British Columbia. These comparisons highlight the rising gap in job quality between immigrants and native-born in the four geographical areas, but especially in Quebec. This gap persists even after controlling human capital, demographic variables and unemployment rate at entry in the labour market. Overall, we found that education, work experience and language skills improve the job quality of immigrants and their native-born counterparts. However, when we separate Canadian and foreign work experience, we find that the latter type of experience reduces job quality of immigrants. In these circumstances, it is counterproductive that Canada and Quebec continue to insist on this criterion in the point systems. We also suggest increasing the importance of age in the point systems in order to encourage the admission of younger candidates with little or no foreign experience. Youth, foreign students and temporary workers who already have work experience in Canada appear to be ideal candidates for immigration. Nevertheless, using Blinder-Oaxaca decomposition method, we show that the job quality gap between immigrants and natives is mainly due to unfavourable treatment of immigrants in the labour market. This means that immigrants are penalized in terms of job quality regardless of their characteristics. In this context, the selection of the best candidates for immigration may produce a limited effect. We therefore suggest acting downstream with public policy to support employment integration of immigrants. To do so, a better coordination between all actors in the labour market is required. Professional orders, government, employers and immigrants must establish accelerated pathways of skills recognition for newcomers. In addition, our results indicate that the treatment of immigrants in the labour market is more problematic in Quebec compared to Ontario and British Columbia. It is likely that Quebec society is less open to immigration given its francophone character and its minority status in North America. Since the beginning, the desire to protect the French language motivates Quebec to be actively involved in immigration and the Quebec point system already emphasizes this criterion. Moreover, nearly two-thirds of newcomers to Quebec speak French in 2011.