The main topic of this diploma thesis was to design project documentation of sporty and relaxation house in the city of Vracov The designed object is located in western part of the town Vracov. The surrouding terrain is flat. I tis designed as three interconnected parts with rectangular shape and flat roof with a slope of 3 %. The subject of this thesis is to design project documentation recreation and relaxation center with guest house in Vracov. Material of the building is a ceramic brick system in a combination with reinforced concrete. Outer walls are made of heat-insulating ceramic brics Heluz Family 2v1 with polystyrene foam inside their cavities. The entrance is situated in the middle part, where reception is located that is directing the clients further into the latter parts of the building. The middle and western parts have two storeys and are made for the sporting activities. The eastern part is a two storey building, where the first floor is designed as a part for relaxation. Second and third floor are designed as a hotel part. Apart form a project documentation, there is an architectonical study of the building and an airconditiong design specialization.

The thesis deals with the assessment of the current proposal for pension envelopes along with proposing alternative plans with emphasis on reducing heating costs. The first section describes the types of buildings according to heating demand and output energy performance of buildings. Work also deals with a list of different variants of thermal insulation materials and design options outer insulation of the building envelope. It outlines fire characteristics of building materials and options of construction budget. The second part is devoted to a specific pension house in the Old Rejviz for which there are designed in three variants of insulation. These variants are then reviewed in terms of thermal insulation. Through research will bedetermined price of implementation of proposed insulation options together with the costs of operation of the pension. The conclusion is to evaluate each proposed version of insulation of the building envelope associated with the economic return on investment.

This master's thesis describes the design of new pension for seniors on the outskirts of the city of Zlín. The new building is situated in flat terrain. The building has three floors and no basement. The purpose of master’s thesis is to build a building for residential flats with a special purpose, partly for residential social care and provision of health care to seniors and the nearby surroundings. The remaining part of the building consists of social, administrative and facilities. Two separate entrances lead to the object. Both are accessible from the eastern boundary of the property. Roofing is solved by single-flat roof.

The Diploma thesis contains design of plumbing and gas installations in a pension. The theory solves warming of water, ways of warming, and dimensioning according to ČSN 06 0320. The calculation part solves variants of hot water preparations and installations of sewerage water. The practical part contains a design and a projekt of plumbing and gas installations.

Die Broschüre gibt Hinweise und Anregungen für Rentner und Pensionäre zu ihren steuerlichen Rechten und Pflichten. Neu seit 2019: Vereinfachte Steuererklärung

In the first part of this doctoral thesis we analyse changes in old-age income risk in Germany using micro-simulation model due to changes in employment patterns and institutional reforms. We focus on the statutory pension scheme and we analyse the old-age income risk of individuals as well as of households with respect to the skill level. Our findings help to clarify the risk of post-retirement poverty for specific household constellations We find that the risk of old-age poverty will increase for almost all new pensioners in 2020-2022 compared to new pensioners in 2004-2006. Due to the characteristics of a PAYG pension system, political decision-makers have to improve labour market participation, e.g. by support the improvement of skill level. Moreover we take a closer look at the impact of the Hartz-Reforms on wages. We use panel data to estimate the effect of the structural break on wages and find strong evidence that the decrease in unemployment benefit lowered wages. Our findings show that the Hartz-Reform induced wage restraint and may also be partly responsible for the favourable labour market situation in Germany. After analysing the effect of institutional reforms on old-age income and wage, we examine whether households adjust their savings behaviour to a change in their individual unemployment, income and health expectations. We use survey panel data on German household savings and expectations. The findings suggest, in contrast to the theory of textbook models, that a higher unemployment expectation significantly decreases the (short-term) saving rate. This result may be due to labour market legislation after the Hartz-Reforms.:1 Introduction 1 1.1 Summary 3 1.2 Contribution to the literature 7 1.3 References 9 2 A Fragile Pillar: Statutory Pensions and the Risk of Old-age Poverty in Germany 11 2.1 Introduction 11 2.2 The German Statutory Pension Insurance 13 2.3 Methodology 16 2.4 Results 22 2.4.1 Male pensioners 22 2.4.2 Female pensioners 25 2.4.3 Relevance of skill 27 2.5 Sensitivity Analysis 31 2.6 Conclusion 34 2.7 References 37 2.8 Appendix 40 3 Is There a Growing Risk of Old-age Poverty in Eastern Germany? 44 3.1 Introduction 44 3.2 The German Pension System 46 3.3 Demographic Setting in Eastern Germany 48 3.4 Data and Methodology 49 3.5 Single-person Households 52 3.5.1 Males 52 3.5.2 Females 55 II 3.6 Two-Person-Households 57 3.7 Widows 62 3.8 Conclusion 64 3.9 References 65 3.10 Appendix 66 4 Unemployment Compensation and Wages: Evidence from the German Hartz-Reform 68 4.1 Introduction 68 4.2 The German Hartz-Reform 69 4.3 Data 71 4.4 Methodology 73 4.5 Results 76 4.6 Conclusions 82 4.7 References 84 4.8 Data 87 4.9 Appendix 88 5 Expectations and Saving Behavior: An Empirical Analysis 93 5.1 Introduction 93 5.2 Theoretical Discussion 95 5.3 Data 97 5.4 Empirical Strategy 100 5.5 Empirical Results 104 5.6 Conclusions 114 5.7 References 117 5.8 Data 119 5.9 Appendix 120

Rürup-Renten-Verträge als Form der privaten Altersvorsorge sollen Verbrauchern als eine zukünftige Einnahmequelle im Rentenalter dienen. Es sind komplizierte langlaufende Verträge. Eine Produktbeschreibung erhält der Verbraucher durch das seit dem 01.01.2017 gesetzlich vorgeschriebene Produktionsformationsblatt. In diesem wird auch zu den Kosten Stellung genommen. Die aufzuführenden Kostenbestandteile sind gesetzlich vorgeschrieben. Die von den Anbietern gewählte Darstellungsart der Kosten ist aber so verklausuliert, dass eine verständnisvolle Kostenübersicht erheblich erschwert wird. Die Gesamtkosten eines Vertrages werden verschleiert. Ein Vergleich mit alternativen Anlageformen wird erschwert. Ein Kostenwettbewerb kann nicht zustande kommen. In unserem Beispiel zehren die Kosten ein Drittel der Sparbeiträge auf. Angesichts der volkswirtschaftlichen Bedeutung der Altersvorsorge sollte der Gesetzgeber korrigieren und ein verständlicheres Informationsblatt vorschreiben. / Rürup pension contracts allow future payments after retirement. For consumers their structure is hard to understand. Since January 1st, 2017, a key information document (“product information sheet”) is required by law. It gives an overview of the product and its characteristics. It contains information about the cost of the contract. Unfortunately, this information is difficult to understand. The sheet only conveys an unclear view of the costs incurred. E.g. no information about the total costs are given. Instead the costs are split into different components which are explained in differing ways. Due to such intransparent information a comparison between alternative plans is hardly possible. In our example one third of all savings are allocated to costs. According to the high economic importance of private pension schemes government should prescribe a key information document with clearer and more honest information.

The thesis presents a brand new concept of recurrent real estate tax in the Czech Republic. The object of the tax is designed to be exclusively land and apartments and non-residential premises. Buildings or any other aboveground or underground structures are not the object of taxation. Unlike buildings, land and apartments and non-residential premises can be appraised with sufficient accuracy only considering their quantity and location, hence by simply multiplying their areas and unit prices common in a given place and time. Consequently, the real estate tax can be designed on an ad valorem basis in order to differentiate between the tax liability of most lucrative, less lucrative and least lucrative property owners. As a result, tax collection can be substantially increased and a still marginal local tax can become a significant source of funds to the state treasury. At the same time, the increased recurrent tax on immovable property allows to abolish the economically questionable one-off tax in the Czech Republic, which is nowadays levied on the transfer of immovable property. The land tax is imposed on all land in the territory of the Country, with the exception of land built by apartment buildings and land used exclusively with them. The tax on apartments and non- residential premises falls on the...

The thesis 'The role of the Czech public media in the pension reform discourse' aims to provide a critical reflection on the role of the Czech Television and the Czech Radio in the debate over the changes in the pension scheme of the Czech Republic. The principal method used for that is the discourse analysis, which comprises quality and quantity analysis of the media output, interviews and personal observation. The research project focuses on the context the debate over the pension reform occurs and how it is presented in the public media. The theoretical part summarizes the theoretical concepts used in the research project, i.e. concepts from the field of public policy, social policy, mass communication and discourse analysis. The empirical part examines the institutional development of the pension reform, its variations in political, scholarly (Czech and international) and public discourse. The major part of the research project is based on the discourse analysis of the pension reform discourse in the Czech public media. The role of the public media in the pension reform discourse is deduced on the basis of the theoretical and empirical parts.

Background: In 1946, a proposal was made for a law on national pensions with the aim of reforming the pension system and giving pensioners better finances, which later was implemented at 1948. The theory of the social determinants of health suggests that income is an important factor that has an impact on health. The study aim was therefore to investigate whether the general pension reform implemented in 1948 could account for any differences in death rates for those aged 67 and older, and the research question was to examine if there was change in death rates for those aged 67 and older after 1948 that could be explained by an increase in income from the pension reform  Method: The study design was a quantitative inductive method. Data used in the study was death rates for those aged 67-90 years in Sweden between 1933-1962, as well as statistics from the Statistical Yearbook for Sweden to obtain data on income from the pension system. To investigate whether the pension reform has had any significant effects on the health of people of old ages, an interrupted time series analysis was used to measure changes in death rates for those aged 67-90 years between 1933 and 1962 in Sweden.  Results and conclusion: The results showed that there was an increase in the average pension by 461% for men and 442% for women between the years of 1947 and 1948. The study suggests that for women there was a significant change in death rates since the reform started, but that the reform of 1948 might not have had a significant effect on men’s death rates. Overall my study indicates that the changes in death rates for women in the pension age in 1948 and after could be explained by an increase in income from the pension reform, and that the pension reform seems to be a sustained policy effect that have accumulated over time.