This thesis deals with the life of current seniors in the country with regard to their leisure activities. The first part defines key terms, such as aging and old age; senior; active aging; ageism; Leisure, its functions and the factors that affect it. The second section deals with the different types of organized and unorganized leisure activities for seniors. The main part is the qualitative research of the life of seniors in the country. The research was conducted by interviewing fifteen seniors living in rural areas.

Ever since the barriers between the Member States have diminished, more and more European Union (EU) citizens have chosen to work in a different State than their home state. Problems have occurred because of this cross border activity when workers have chosen to keep their pension funds taken in the home state, while working in the second State. These problems are caused by the national tax systems but also of the different tax rules that Member States have on pensions. Generally, most Member States’ pension systems are divided into three pillars. The first pillar is the social security scheme. The second one is the occupational scheme while the third pillar is the individual pension scheme. Together, the second and third pillars are recognized as supplementary pensions, since they supplement the pension incomes that arising from the first pillar. This thesis concerns the taxation of national persons who are covered by some type of occupational or private pension scheme. Most of the States do not allow deduction for premiums paid to these pensions that are taken with insurance companies established outside their territory. In a number of cases the ECJ has ruled that tax legislations that do not allow deductions of premiums or in some way prohibit the free movement shall be seen as discriminatory. The famous Bachmann case has been the only exception, where the ECJ ruled that the Belgian discriminatory rules could be justified in order to preserve the cohesion of the national tax system. The cohesion principle can be invoked if there exist a direct link between the deduction of contributions and the liability to tax the sums that will be paid to the beneficiary. Even though other justification grounds such as the effectiveness of fiscal control, the preservation of the tax base and the preservation of the tax neutrality has been invoked by Member States in various cases, the ECJ has not accepted them. Up to this point it is only Belgium that has succeeded to get the ECJ on its side. Conclusions can be drawn that the EC Treaty’s fundamental rights cannot be set aside by the Member States’ wish to preserve various tax protections, except when it is considered to be an absolute necessity, which has proven to be very seldom. Conclusion have been drawn that the ECJ has, through its judgments, had an immense impact on the national tax rules. Even though direct taxes are considered to be a part of a nation’s sovereignty, the ECJ has in an indirect way interfered with this sovereignty by invoking the EC Treaty’s free movement rules. The Court has thereby indicated that the Member States cannot freely construct their tax rules since they have to be consistent with the EC Treaty rules. Conclusions have also been drawn that the ECJ’s rulings are important for the strengthening of the supplementary pensions. EU citizens should be able to move freely between Member States and should keep their supplementary pensions in the State where they have been taken out and should not worry about ending their current pension funds in order to conclude new contracts in the State where they work, in order to be allowed deductions of contributions. / När gränserna mellan medlemsstaterna bortskaffades resulterade det i att alltmera av den Europeiska Unionens (EU) medborgare valde att arbeta i ett annat land än där de har sin hemvist. Problem har skapats av den gränsöverskridande aktiviteten då arbe-tare har valt att behålla sina pensioner från sina hemviststater. Dessa problem har i sin tur skapats av de nationella skattesystemen men även på grund av de olika skatte-regler som medlemsstaterna har på pensioner. Generellt sätt har de flesta medlemssta-ter pensionssystem som är uppdelade i tre olika pelare. Den offentliga pensionen tillhör den första pelaren. Andra pelaren utgörs av tjänstepensioner medan den tredje består av privata pensioner. Tillsammans anses andra och tredje pelaren vara supple-mentära pensioner, då de kompletterar de pensionsinkomster som uppstår av den första pelaren. Uppsatsen behandlar beskattningen hos fysiska personer som täcks av något slag av tjänste- eller privat pension. Många stater medger inte avdrag för premier som betalas in för dessa pensioner till ett försäkringsbolag etablerat utanför dess territorium. I ett antal rättsfall har EG-domstolen dömt att skatteregler som inte medger avdrag för premier eller på något sätt förhindrar den fria rörligheten ska anses diskriminerande. Undantaget har varit den berömda Bachmann målet där EG-domstolen ansåg att de belgiska diskriminerande reglerna kunde rättfärdigas för att behålla koherensen i det nationella skattesystemet. Koherensprincipen innebär att det måste finnas en direkt länk mellan avdragsrätten som medges till premier och skatteplikten som senare tas ut på det utfallande beloppet. Fastän andra rättfärdigande grunder som effektivitet i skattekontroll, skydd för nationella skatteintäkter och skydd för skatteneutralitet har framlagts av medlemsstaterna i diverse rättsfall, har EG-domstolen ogiltigförklarat samtliga grunder. Fram till idag är det endast Belgien som har lyckats att få EG-domstolen på sin sida. Slutsatser kan dras att EG-fördragets fundamentala rättigheter inte får sättas åsido av medlemsstaternas önskan att bevara diverse skatteskydd, förutom då det anses vara ytterst nödvändigt, vilket har visat sig vara väldigt sällan. I uppsatsen konkluderas att EG-domstolen har via sina domar haft en stark påverkan på de nationella skattereglerna. Trots att direkta skatter anses vara en nations suveränitet har EG-domstolen på ett indirekt sätt påträngt denna suveränitet genom att åberopa EG-fördragets frihetsregler. Domstolen har således indikerat att medlemsstater inte kan fritt konstruera sina skatteregler då de måste vara förenliga med EG-fördragets regler. I uppsatsen konkluderas även att EG-domstolens domar är viktiga för förstärkningen av de supplementära pensionerna. EU medborgare skall kunna röra sig fritt bland medlemsstater och samtidigt kunna behålla sina supplementära pensioner där de har tecknats och inte behöva avsluta sina pensioner och teckna nya i den staten där han arbetar för att vara berättigad till skatteavdrag på betalda premier.

The overall purpose of this master essay is to investigate whether there is an interest among people near retirement to contribute with their knowledge and experience after they reach the defined retirement age. Furthermore, I would like to investigate if they want to continue with their old jobs, full time/part time or to do something else, which is beneficial to the society. I also want to find out how the older people view themselves to continuing to work. Also which types of social and structural barriers that might exist for them and why. The aim is also to investigate what types of knowledge and experience they believe could be used in the future community. For that purpose I have structured interview questions and conducted eight individual interviews. Below is a brief summary of the main results. The study shows that there is a general interest in working after retirement. Most people prefer to work only part-time. Participation and influence is meaningful to the individuals. It is seen as having a positive impact on individuals, groups and societal perspectives. At the individual level, the relationship between the possibility to choose both type of work and working hours and the desire to continue working, is very strong. The choice contributes to the feeling that life is meaningful. That proved to be of great motivation to participate in the working life. The study shows the importance of paying attention to flexible working hours adapted at individual level. The results also show that the elderly are often pictured as competent, knowledgeable and skilled people, which resources can be utilized in the society. It also appeared that older people are carriers of knowledge and experiences, which can be taken care of and transferred on to the younger generations instead of being lost. The study pointed out that there is manual work situations particularly risky for older people. It also revealed negative factors such as competition for the jobs between younger and older people, which can create an opinion in society against letting older people work. The results also indicate that the mixture of older and younger people creates a knowledge and experience transfer which creates new approaches to working tasks. It also emerged a number of factors that influence an individual's choice to attend to work; Important to take an individual approach, assess the participant’s interests and abilities for the particular job, his desired working hours and the need of upgrading or retraining.

<p>Ever since the barriers between the Member States have diminished, more and more European Union (EU) citizens have chosen to work in a different State than their home state. Problems have occurred because of this cross border activity when workers have chosen to keep their pension funds taken in the home state, while working in the second State. These problems are caused by the national tax systems but also of the different tax rules that Member States have on pensions. Generally, most Member States’ pension systems are divided into three pillars. The first pillar is the social security scheme. The second one is the occupational scheme while the third pillar is the individual pension scheme. Together, the second and third pillars are recognized as supplementary pensions, since they supplement the pension incomes that arising from the first pillar.</p><p>This thesis concerns the taxation of national persons who are covered by some type of occupational or private pension scheme. Most of the States do not allow deduction for premiums paid to these pensions that are taken with insurance companies established outside their territory. In a number of cases the ECJ has ruled that tax legislations that do not allow deductions of premiums or in some way prohibit the free movement shall be seen as discriminatory. The famous Bachmann case has been the only exception, where the ECJ ruled that the Belgian discriminatory rules could be justified in order to preserve the cohesion of the national tax system. The cohesion principle can be invoked if there exist a direct link between the deduction of contributions and the liability to tax the sums that will be paid to the beneficiary. Even though other justification grounds such as the effectiveness of fiscal control, the preservation of the tax base and the preservation of the tax neutrality has been invoked by Member States in various cases, the ECJ has not accepted them. Up to this point it is only Belgium that has succeeded to get the ECJ on its side. Conclusions can be drawn that the EC Treaty’s fundamental rights cannot be set aside by the Member States’ wish to preserve various tax protections, except when it is considered to be an absolute necessity, which has proven to be very seldom.</p><p>Conclusion have been drawn that the ECJ has, through its judgments, had an immense impact on the national tax rules. Even though direct taxes are considered to be a part of a nation’s sovereignty, the ECJ has in an indirect way interfered with this sovereignty by invoking the EC Treaty’s free movement rules. The Court has thereby indicated that the Member States cannot freely construct their tax rules since they have to be consistent with the EC Treaty rules.</p><p>Conclusions have also been drawn that the ECJ’s rulings are important for the strengthening of the supplementary pensions. EU citizens should be able to move freely between Member States and should keep their supplementary pensions in the State where they have been taken out and should not worry about ending their current pension funds in order to conclude new contracts in the State where they work, in order to be allowed deductions of contributions.</p> / <p>När gränserna mellan medlemsstaterna bortskaffades resulterade det i att alltmera av den Europeiska Unionens (EU) medborgare valde att arbeta i ett annat land än där de har sin hemvist. Problem har skapats av den gränsöverskridande aktiviteten då arbe-tare har valt att behålla sina pensioner från sina hemviststater. Dessa problem har i sin tur skapats av de nationella skattesystemen men även på grund av de olika skatte-regler som medlemsstaterna har på pensioner. Generellt sätt har de flesta medlemssta-ter pensionssystem som är uppdelade i tre olika pelare. Den offentliga pensionen tillhör den första pelaren. Andra pelaren utgörs av tjänstepensioner medan den tredje består av privata pensioner. Tillsammans anses andra och tredje pelaren vara supple-mentära pensioner, då de kompletterar de pensionsinkomster som uppstår av den första pelaren.</p><p>Uppsatsen behandlar beskattningen hos fysiska personer som täcks av något slag av tjänste- eller privat pension. Många stater medger inte avdrag för premier som betalas in för dessa pensioner till ett försäkringsbolag etablerat utanför dess territorium. I ett antal rättsfall har EG-domstolen dömt att skatteregler som inte medger avdrag för premier eller på något sätt förhindrar den fria rörligheten ska anses diskriminerande. Undantaget har varit den berömda Bachmann målet där EG-domstolen ansåg att de belgiska diskriminerande reglerna kunde rättfärdigas för att behålla koherensen i det nationella skattesystemet. Koherensprincipen innebär att det måste finnas en direkt länk mellan avdragsrätten som medges till premier och skatteplikten som senare tas ut på det utfallande beloppet. Fastän andra rättfärdigande grunder som effektivitet i skattekontroll, skydd för nationella skatteintäkter och skydd för skatteneutralitet har framlagts av medlemsstaterna i diverse rättsfall, har EG-domstolen ogiltigförklarat samtliga grunder. Fram till idag är det endast Belgien som har lyckats att få EG-domstolen på sin sida. Slutsatser kan dras att EG-fördragets fundamentala rättigheter inte får sättas åsido av medlemsstaternas önskan att bevara diverse skatteskydd, förutom då det anses vara ytterst nödvändigt, vilket har visat sig vara väldigt sällan.</p><p>I uppsatsen konkluderas att EG-domstolen har via sina domar haft en stark påverkan på de nationella skattereglerna. Trots att direkta skatter anses vara en nations suveränitet har EG-domstolen på ett indirekt sätt påträngt denna suveränitet genom att åberopa EG-fördragets frihetsregler. Domstolen har således indikerat att medlemsstater inte kan fritt konstruera sina skatteregler då de måste vara förenliga med EG-fördragets regler.</p><p>I uppsatsen konkluderas även att EG-domstolens domar är viktiga för förstärkningen av de supplementära pensionerna. EU medborgare skall kunna röra sig fritt bland medlemsstater och samtidigt kunna behålla sina supplementära pensioner där de har tecknats och inte behöva avsluta sina pensioner och teckna nya i den staten där han arbetar för att vara berättigad till skatteavdrag på betalda premier.</p>

The dissertation is focused on the adaptation process in a certain Retirement home in Strakonice. The old age is the last evolution period of one´s life and the society should do its best to enable the people to spend this time in harmony, with sense of peace and joy. Nowadays, a pensioner is forced to think of the options provided by social services/social care in case that the health status doesn´t allow him to take care of himself sufficiently and independently or is not able to assure such care through his family. Then a long stay service in a retirement home seems to be an appropriate possibility. Joining such facility is usually considered as one of the most difficult situations that a retiree can meet with. It brings various risks as environment change with no knowledge of the area or people; it represents the loss or limitation of one´s autonomy, habits and privacy etc. A pensioner should properly consider this situation with his family, get ready for it and voluntarily decide to join an retirement home. The objective of my dissertation is to analyse the factors that influence the adaptation of retired people in the Retirement Home Rybniční, Strakonice. In the empirical part, there has been used the method of qualitative research and technics of demi structured dialogue for data collection. The research file has been chosen by the method of contingent defined selection. The own survey has been performed on a selected sample of retirees who complied with the given contingent conditions. The research showed that the arrival to the home for the elderly people is subject to poor health and inadequate housing situation, which represents a barrier to the environment for seniors.To answer the main research questions: What factors affect the adaptation process in the Retirement Home Rybniční, Strakonice? I can state, that the factors such as the home, the saturation of the needs, social contacts with family, friends and other users and active leisure more or less influence the seniors. The research results also pointed out the importance of self-sufficiency, which is affected by the health condition on one hand. On the other hand seniors are driven not only by the mission of Retirement Home Rybniční, but also by their own initiative to maintain the greatest possible degree of autonomy and self-sufficiency. The health status and the rate of self-sufficiency have a great impact on the process of adaptation and affect the individual factors of adaptation. This work should highlight the importance of the adaptation process of the seniors in the home for the elderly, which is not possible to underestimate. Furthermore, it should highlight the need for cooperation of the staff with the family, the importance of communication, environment, needs saturation and activities that can help to overcome this tough life step. Findings and conclusions of the thesis will be used as a feedback for the institution, where the research was carried out.

This thesis is concerned with the issues of spending leisure time by the seniors within The Municipal Association of pensioners CZ, České Budějovice, which unites seniors and accordingly to its possibilities offers them activities for spending leisure time. The thesis explains basic concepts and specifics concerning old age, introduces demands on spending leisure time in the old age and also brings a more detailed look at the leisure time activities which the mentioned organization offers. The thesis includes a research focused on active members of The Municipal Association of pensioners CZ, České Budějovice and deals with the question whether the leisure time activities provide the seniors self-realization and necessary social integration. By the carried out research it was confirmed that the organization brings the seniors natural relationship network and friends. The research also proved that the offer of leisure time activities allows universal spending of leisure time and helps to keep the seniors active. As a result of evaluation of the research the thesis offers suggestions on improving or extension of the leisure time activities so that they better correspond to the needs of the members of The Municipal Association of pensioners CZ, České Budějovice.

The evidence of this research paper suggests an increased value-relevance of OCI in the Swedish stock market after the 2011 amendment of IAS 19. This amendment eliminated the popular corridor approach that ‘smoothed’ the recognition of actuarial gains and losses and required companies instead to recognize such remeasurements directly to their full extent in OCI. We reason that the current economic environment marked by low interest rates together with demographic trends in life expectancy have amplified the impact of the standard revision on financial statements. Moreover, this research paper is conducted in a Swedish setting that is characterized by widespread occupational pension schemes. In line with informational accounting research, we use regression models to identify whether OCI has more explanatory power for stock market prices and returns. Shares listed on NASDAQ OMX Stockholm are investigated for this purpose. Furthermore, in the course of this research, we revisit the controversial debate on comprehensive income reporting and work out inconsistencies in current IFRS reporting. / Beviset för den forskningen  föreslår att ökade värde-relevans av Övrigt totalresultat i den svenska aktiemarknaden efter 2011 p.g.a. ändringen av IAS 19. Ändringen eliminerade populära korridormetoden att "jämnas" erkännande av ackumulerade vinster och förluster och krävde företag istället erkänna sådana omvärderingar direkt i full utsträckning i övrigt totalresultat. Vi resonerar nuvarande ekonomiska läge som präglas av låga räntor tillsammans med den demografiska utvecklingen i den förväntade livslängden har förstärkt effekterna av standard ändring  i  finansiella rapporter. Dessutom är denna uppsats genomförts på Svensk arbetsmarknad som kännetecknas av omfattande tjänstepensionssystem. I linje med informations redovisning forskning använder vi regressionsmodeller för att identifiera om “Övrigt totalresultat”  har mer förklaring för börskurser och avkastning. Aktier noterade på NASDAQ OMX Stockholm undersöks för detta ändamål. Dessutom under den forskning, titta  vi närmare den kontroversiella debatten om totalresultat rapportering och gå igenom inkonsekvenser i nuvarande IFRS-redovisning.

Ålderns och åldrandets betydelser för människor som under lång tid har levt med fysiska funktionsnedsättningar har hittills fått begränsad uppmärksamhet såväl i forskning som i andra sammanhang. Samtidigt pekar såväl åldersgränser i det offentliga stödsystemet som tidigare forskning mot att ålder och åldrande kan få speciella innebörder för människor som lever med funktionshinder. Syftet med den här avhandlingen är att tolka innebörder av åldersnormer och upplevd ålder för människor som i dagens Sverige befinner sig i de kronologiska åldrarna kring 65 med fysiska funktionsnedsättningar som funnits med under minst 30 år. Med åldersnormer avses ”enhetliga uppfattningar om de ’typiska’ åldrar då man innehar vissa roller under livsloppet”. Subjektiv ålder syftar på ”hur gammal man känner sig”. Åldrarna kring 65 har valt därför att det är en del av livsloppet då ålder, åldrande och åldersnormer kan förväntas få särskilt stor betydelse. En intervjustudie med 20 personer i åldrarna 56-72 har genomförts. Planeringen, genomförandet och analysen av intervjuerna har utgått från ett livsloppsperspektiv. Tolkningen av de intervjuades utsagor visar bland annat hur människor kan anamma ”äldrenormer” som ofta beskrivs som negativa i andra sammanhang på ett sätt som resulterar i något för individen positivt. Till skillnad från befintliga teorier om hälso- och funktionstillståndets betydelse för människors subjektiva ålder pekar studien också mot att det kan finnas en rad olika möjligheter att känna sig ung eller ”inte gammal” med funktionsnedsättningar och sjukdomar. Mot bakgrund av intervjupersonernas beskrivningar av sina dagliga liv framstår det därtill inte som orimligt att en ålderspensionär med omfattande funktionsnedsättningar med hjälp av ett individuellt anpassat stöd och hjälpmedel kan tillägna sig ett modernt och fritidsaktivt pensionärsideal på ett sätt som får som konsekvens att hon utformar sitt liv på ett ”tredje-ålder-likt” sätt. Ålder och åldrande framträder emellertid inte som betydelsefullt för alla aspekter av de intervjuades liv med funktionshinder. Särskilt inte för hur vissa förändringar av det egna funktionstillståndet upplevs. / The significance of age and ageing for people who have experienced a physical impairment under a long period of time is an area that has received little attention in both policies related to disability and the elderly as well as in social scientific research on disability and social gerontology. At the same time, age limits related to public support for disabled people, as well as related theories and empirical studies indicate that age and ageing can have specific meanings for people living with impairments. The aim of this thesis is to interpret the significance of age norms and subjective age for people in today’s Sweden who are approximately 65 years old with physical impairments that have existed for at least 30 years. Age norms refer to commonly accepted interpretations of what is associated with a certain age or phase of life, while subjective age refers to ”how old one feels”. The years around 65 have been chosen because they stand out as a time in life when age, ageing and age norms are expected to take on a particularly palpable meaning. An interview-study of 20 persons between 56-72 years of age was conducted. A life course perspective was used, both as a theoretical departure and as a methodological tool. Among other things, the interpretation of the interviews reveals how people can acquire and apply age norms that are often described as negative in other contexts in a way that results in something positive for the individual. In contrast to existing theories that emphasize the centrality of good health to be able to ”feel young”, the study at hand also indicates that those with a medically-defined chronic illness or physical impairment may experience age in a number of ways, without this necessarily involving their diagnosis or impairment. Furthermore, the interview subjects’ descriptions of their daily lives suggest that it is not unreasonable to surmise that a pensioner with impairments in today’s Swedish society can achieve a modern and leisurely ”third age” pensioner ideal. But age and ageing do not emerge as important to all aspects of life. This is particularly the case with respect to experiences of various changes in one’s own physical condition.

Efter det svenska pensionssystemets reform 1998 har ett missnöje väckts hos många pensionssparare. Den allmänna pensionen tillsammans med tjänstepensionen räcker inte alltid till och därför finns det möjlighet till ett eget avdragsgillt privat pensionssparande. Det har dock visat sig att det avdragsgilltiga privata pensionssparandet är en ekonomisk förlustaffär för 76 procent av pensionsspararna. Då ett privat pensionssparande inte alltid är lönsamt, finns det frågeställningar angående om hur spararna bör agera. Syftet med studien är att undersöka vilka långsiktiga sparalternativ som finns för ett privat pensionssparande, utifrån en sparares perspektiv. Vidare ska vi belysa vilka faktorer som påverkar en individs val mellan de långsiktiga sparalternativ som finns. Slutligen ska vi förklara hur ett långsiktigt sparande skiljer sig åt beroende på vilken beskattningsbar förvärvsinkomst individen har. Studien har använt sig av metodtriangulering, genom att först genomföra en kvalitativ undersökning med bankaktörer, för att sedan genomföra en kvantitativ webbenkät. Analysen ledde fram konklusionen att det finns många långsiktiga sparformer att välja mellan, dock är valet av sparform högst individuellt. Vad gäller ett privat pensionssparande är denna sparform lönsammast för höginkomsttagare, på grund av skattesystemets utformning. Enligt denna uppsats empiriska resultat, har ett privat pensionssparande vissa fördelar jämfört med ett alternativt sparande. Detta indikerar att ett privat pensionssparande aldrig bör bytas ut, utan bör ses som ett komplement till ett alternativt långsiktigt sparande. / The aim with this paper is to examine which long-term saving alternatives there are for a private pension saving, from a savers perspective. Furthermore, we shall illuminate which factors that influence an individual’s choice between the long-term saving options that exists. Finally, we are going to explain how a long-term saving deviate due to which taxable income the individual have. In the frame of reference we introduce how the saving looks like in Sweden. Furthermore, former research and theories are introduced, which aims to illuminate the factors that influence the saver’s decision about saving alternative. The paper uses method triangulation, by first implementing a qualitative interview study with bank participants, followed by a quantitative questionnaire study online. The analysis leads to the conclusion that there are many saving forms to choose amongst, but the choice of saving form are very individual. In terms of a private pension saving this saving form are most profitable for high income earners, due to how the tax system is designed. According to the empirical results of this paper, a private pension saving have certain advantages compared with an alternative saving. This indicates that a private pension saving should not be replaced, but rather should be seen as a compliment to an alternative long-term saving.

Approved for public release, distribution is unlimited / This thesis analyzes adverse demographic trends in the European Union, including sub-replacement birthrates and increasing median ages. It investigates the implications of these trends for the EU's prospects for becoming a stronger and more influential actor in international affairs. Pressures arising from population trends in and near the EU could ultimately affect national and EU cohesion, governmental effectiveness, and social stability. Absent remedial measures, social programs in some EU countries will be unsustainable due to the mounting financial burden of pensions and health care for growing elderly populations. Such financial obligations hinder funding other national programs, including modernized military capabilities. Nationalism and national identity are at issue in immigrant integration and assimilation efforts. The role of population trends with regard to the growing threat of radical Islamic fundamentalism is explored. The thesis concludes with policy recommendations that might be considered to avert the looming economic, social, and security crises that may result from these demographic trends. In short, the security and financial consequences foreshadowed by the current demographic trends of an aging, economically weaker, and socially conflicted European Union could present dramatic implications for the vital national interests of the United States. / Lieutenant, United States Navy