This thesis focuses on the pension funds in the Czech Republic and in France. The main goal is to analyze and compare the differences on these two financial markets. The first theoretical part focuses on the pension additional insurance in the Czech Republic and in France, the system of the pension funds in both countries and the view of the pension funds in the Czech Republic. The second part analyses the pension funds in the Czech Republic and in France. These pension funds are evaluated on the basis of economic criteria including their investments, their net profit and rate of profit. The pension funds in the Czech Republic are analysed by the using of calculations such as the return on average assets and return on average equity. At the end of this thesis the comparison of the pension funds in the Czech Republic and in France is placed. This chapter consists of the reform of the pension system in the Czech Republic as well as the evaluation of the pension systems in the Czech Republic and in France.

This thesis has aims to acquaint the reader with Latin American Social Security systems. For this end, 7 Latin American countries have been chosen. Henceforth, the different Social Security systems operating in these countries are described. It is a comparative analysis, describing the similarities and differences among them. Is necessary to emphasize that this paper does not only provide current information of the different Social Security systems, but also statistical information, which is considered as essential to the context of the economic, demographic and social environments in which are these Social Security systems function. The systems described are: the Pension System, Heath Insurance, Sickness Benefits, Unemployment Insurance, Family Entitlements and last Maternity Benefits. The countries that have been chosen are the following: Argentina, Bolivia, Chile, Colombia, Ecuador, Peru, and Uruguay. In addition to the comparative analysis in this paper, the level of development in the chosen Latin American countries as well as the latest trends concerning the Social Security systems are determined and explained.

The aim of this thesis is to compare and evaluate pension system of the Czech Republic and Switzerland and the pension funds operating at the level of II. and III. pillar. In many aspects Switzerland is claimed to have the right and healthy pension system. This thesis tries to answer if it is true and in what way could be Switzerland inspiring for the Czech Republic. At first, the study focuses on present pension systems in both countries, characterizes them and after it describes their economic environment. Using method of quantitative analysis the paper compares pension funds in the Czech Republic and Switzerland according chosen factors. As the conclusion the paper is devoted to final comparison of pension systems of both countries and evaluates them.

Master thesis provides an overview of demographic development and its relations to the sustainability of the pension systems. The theoretical part of the thesis focuses on the description of demographical processes and its main characteristics since the year 1989 and prognoses of its future development in Czech Republic. Later on, the theoretical knowledge gained in the first part is interconnected with the description of the pension system, as defined in Czech Republic and as valid since 1st of January, 2013. In practical part of the thesis the main focus is given to the calculations of sustainability of the pension system. The calculations are performed at the model situation, based at the pension system as defined in Czech Republic, but adjusted for some simplifying facts and premises. The calculations are provided for few different situations, when the revenues and expenses of the first pillar of the pension system are calculated. Based on the development of revenues and expenses, the percentage of people, that are supposed to enter the second, fully funded, pillar is calculated. The percentage is calculated in situation when the revenues are equal to the expenses and therefore the PAYG part of the pension system is sustainable in the long run.

Economic reality of these days shows that pension, social, fiscal and educational system (we did not deal with flat politics friendly to young families) suffer from disputable till wrong decisions in last months and years. Many of such a decision seemed not to be effected based on scientific and expert analyses, results and recommendations but based on influence and obstinacy of the lobbyist parties and other groups. In the area of social politics we are missing the real social abstraction (i.e. long-term perspective of the social politics bearing) which could be acceptable by the residents. Pension savings and supplementary insurance act as barter -- we send to you contributions, you invest them into our bonds emitated to balance government debt (caused by this contributions as well) -- you have your profits, we have balance and meet liabilities. Fiscal system with its deductions, discounts and consolidations gives a favour to specific groups prior to the others. Social system with its substitutional durations, early pensions, excess indexation, parent leave duration and other advantages destroys natural development of the society, its revenues and expenditures. Early age educational system cannot ensure a sufficient pre-school education and changes parents into the bribees in bulk in order to find a place for their children (4-years and older). Than prolonged compulsory education causes prolonged entrance to the job market. High schools and universities throw up crowds of graduates without necessary practical skills which cause high amount of a young unemployment. We are the country of phenomenons. In the area of supplementary insurance support to the private pension companies we are the best. In the area of advanced women support for family and occupational life coordination (part-time jobs, flexible labour contracts, huge scale of pre-school day-care service) we are the worst and not only in domestic but also international comparison. We face absence of qualified work-force, human capital (necessary for healthy economic and social progress) in 50 or 60 years. This thesis has had for one's object to confirm or disconfirm the main hypothesis that with combination of defined important instruments and politics (aimed to non-financial benefits and huge flexible labour contracts supply) there is a possibility to achieve the long-term sustainability and balance of the pension account with not big shortage, no direction to destroy the whole economic development and with support to flexible job market. For children the thesis perhaps controversially looks as for human capital but from the economic point of view this is correct. In case of the Czech Republic the government approach does not work, the municipalities approach is absolutely unconceptual which restrains in many regions to achieve the co-operation of work and family life, to achieve the high standard of living of families, both due to unsupported pre-school day-care. We could accept one new solution -- no employers pension funds but employers pre-school day-care in co-operation with government and municipalities. This thesis established a hypothesis at the beginning which has been confirmed. PAYG in case of correct co-operation of important politics remains in long-term period stable (on condition 2 children for 1 mother), is just and effective. State income redistribution has moved to the service provider. Costs of such a day-care have been covered by revocation or reduction of the supplementary pension benefits, cancellation of the second pension pillar, shortening of the parent leave supplement, increasing of the employment and employees activity, increasing of efficiency and productivity and consequently profits of the companies and tradesmen. In combination with the high-quality fiscal politics without distortion and without one-side favouritism and senseless reliefs there has been secured stability of pension account, whole economy and public finance. Lower redistribution has been compensated by higher consumption and investment, government spending etc.

The topic of this diploma thesis is the taxation issue in insurance which represents the specific sector of economy. The insurance helps people to deal with the financial consequencies of the realization of the random event. The first part of the thesis consists of taxation matter from the insurance company point of view. The main part focuses on the technical reserves which are the largest part of the liabilities. Consequently the attention is turned to the clients of the insurance companies and their employers In this part it is suitable to present the taxation principles of the natural person, the taxation of indemnity and the advantages resulting from the life insurance. The next chapter deals with the possible future developement and with the present situation on the insurance market. The thesis is completed with a practical example which concentrates on the taxation in 3 predefined situations.

A theme of the master’s thesis is to describe current state of capital market and pension system in the Czech Republic. It includes a list of laws that are relevant to this topic. Foreign pension systems are also described. A main is Proposel Part where for concrete person are proposed variations of saving or investing to keep money in reserve for retirement. In each variation is described advantage and disadvantage of this solution.

This thesis aims at using marketing research to determine customer satisfaction of university students with the third pillar of the pension system. The first section describes the objectives of the work, including the necessary methods. The following theoretical part deals with basic concepts of marketing, marketing research, as well as defining the customer and his satisfaction, including methods by which satisfaction is measured. In addition, there is a description of the general operation of pension systems and individual pillars. The practical part includes marketing research, evaluation of the collected data and own suggestions for improving this product.

There are ongoing discussions about a new reform of the mandatory fully funded individual accounts in the Swedish public pension system. Since the initial round in 2000, several funds have been excluded from the platform due to deceptive, and sometimes criminal, behavior towards the consumers. This paper analyzes which individuals that have invested in these funds, examines possible explanations for this, and sheds light on the current structure of the Premium Pension Scheme. By using a rich dataset on 650,000 individuals that consist of both those who have been in six particular dubious funds and a random sample of the rest of the Swedish pension savers, the variables of interest are evaluated in a logistic setting. The results show that individuals who are men, unmarried, divorced, in their older-middle age, have lower-incomes, live in rural areas, and the North of Sweden are more likely to have invested in one of the dubious funds. The results also reveal that some funds have clearer target-groups, while others have targeted more randomly. The study emphasizes the need for improving people’s financial decision-making through improved information.

The present thesis focuses on the analysis of the Czech pension system reform. In order to understand the respective consequences, the analysis is put into the context of the development of the Czech pension system after 1989. In addition to the value aspect, attention is paid to the demographic, legislative, political, economic, social, institutional and international aspects of the pension system, its arrangement, financing and financial sustainability. The comparison of the pension reform implemented by the coalition government of Prime Minister Petr Nečas with the concept of pension reform of the opposition Czech Social Democratic Party by the criteria of budgetary responsibility, quality of life of pensioners, solidarity, social justice, equivalence and resilience of pension reform in time is also emphasised. Theoretical bases include the theory of path dependency, the theory of institutionalism, the welfare state theory, the theory of corporatism and the criterion anchoring of the reform. The present thesis applies the method of analysis of secondary data and the method of comparative analysis. To obtain secondary data, methods of document and data record searching are utilised.