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Důsledky stárnutí populace v jednotlivých krajích ČR / The consequences of aging population in regions of the Czech RepublicSamková, Alice January 2015 (has links)
In recent decades, the fact of an aging population has become one of the most discussed phenomena in all economically developed countries. Its main consequence is the increasing number of people relying on the assistance of another person. The goal of this thesis is to provide quantitative estimation and suggestions of the possible future need for social services for the elderly within the Czech Republic as such and also with the reference to the evolution of the situation in individual regions of the country. The introductory chapter deals with the demographic development of population in the Czech Republic and in all its regions individually, on the basis of which an obvious and steady trend of population aging is confirmed in the past and future years. The second chapter focuses on the characteristic of regional facilities in selected social services as well as on the costs and financing of such services. On the grounds of findings from the previous chapter, the final chapter is dedicated to the estimation of the future evolution of the care recipients in the senior age groups in all regions in the Czech Republic. All this consistently on the basis of the projection of the evolution of the population until the year 2050 and projections of the structure of the beneficiaries of care allowance by level of the dependence in the year 2010. The result of the analysis indicates that the existing capacity of social services for elderly will not be sufficient due to the trend of aging population. With regard to that fact, some possible measures, that could be a future source of a solution of this unfavorable situation, are suggested in the conclusion of this thesis.
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Dostupnost sociálních služeb pro seniory v Karlovarském kraji v současnosti a za 50 let / Availability of social services for seniors in the Karlovarsky region now and in 50 yearsZelinka, Jan January 2015 (has links)
Master thesis aims to evaluate the accessibility of social services in Karlovarsky region. The thesis is focused on the demographics of seniors and social services intended for them, specifically retirement homes. In addition to analyzing the accessibility of social services is elaborated demographic projection of region's population over the next 50 years. In the theoretical part is described the definition of social policy and the fundamental theoretical principles, types and functions. This part also describes the legislative framework of social policy in the Czech Republic. In relation to social policy are presented issues of community planning as a tool for the implementation of social policy in the Karlovarsky region. The conclusion of theoretical part is devoted to the theory of demographic projections and describes the basic projection methods. The practical part in the introduction focuses on general and demographic characteristics of the Karlovarsky region and the current state of social services for the elderly, specifically homes for the elderly. The second half of the practical part presents a demographic projection of region's population over the next 50 years and is focusing on senior component whose proportion in the population will increase. This projection is calculated by the component method without migration. The conclusion of the practical part is comparing the initial state of social services and the anticipated development of seniors. It also describes community plan in the Karlovarsky region with emphasis on the development of social services for seniors. Documents drawn up by the Karlovarsky region on issues of social services and conclusions of this thesis suggest that there is no need to increase capacity, but rather to focus on the change in the structure of users and ensure that these services are provided to people whose health condition really requires this kind of complex social care.
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Možnosti měření efektivnosti systému financování a poskytování sociálních služeb / Possibilities of estimating the efficiency of financial system and granting social servicesJeřábková, Věra January 2011 (has links)
A significant problem of functioning the public sector is to ensure the efficiency of public expenditures. Efficiency model's creating is a dynamic process that requires regular evaluation of the socioeconomic conditions. The efficiency of financial system and granting social services is still not measured in the Czech Republic. The area of social services is affected by number of criteria and factors. So it is necessary to apply different views on evaluating the efficiency of social care, social prevention and social counseling. The efficiency of social services can not be estimated as a whole, but we should focus on different groups of social services and individual services within the group. In this thesis the efficiency is measured in the two selected residental social care services -- homes for the elderly and homes for people with disabilities. The applied methods was used only to a limited extent because of lacks of many important variables in the area of official statics. In the case of multiple criteria methods the calculation was also impeded by the availability of suitable software.
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Rationalisation d'un système redistributif complexe : une modélisation de l'allocation universelle en FranceBasquiat, Marc de 30 November 2011 (has links)
Nous proposons une actualisation et un prolongement de l’étude de référence BOURGUIGNON et CHIAPPORI (1998). Ces auteurs ont mis en évidence le fait que le système redistributif français est complexe, peu flexible, inefficace, au total assez faiblement redistributif et fortement biaisé à l’encontre des revenus du travail par rapport à ceux de l’épargne. Nous montrons comment le concept d’allocation universelle, conjugué à une imposition proportionnelle des revenus (flat tax), une taxe uniforme sur les patrimoines et un volet de prestations compassionnelles, permet de définir un ensemble redistributif présentant des caractéristiques opposées.La complexité laisse la place à une allocation universelle versée à tous les résidents en situation régulière, dont le montant varie uniquement selon l’âge, 340 euros mensuels pour les adultes, 192 euros pour les mineurs (montants calculés pour l’année 2010, indexés sur l’évolution du PIB), financée par le prélèvement de 18 % de l’ensemble des revenus. Une taxe sur l’actif net (1 % sur tous les patrimoines nets de dettes) remplace l’ensemble de la fiscalité du patrimoine et de sa transmission. Nous utilisons et adaptons l’outil de microsimulation développé par LANDAIS, PIKETTY, SAEZ (2011) pour comparer les effets redistributifs du système actuel à ceux de notre proposition, avec un niveau de précision inédit pour ce type de proposition. Au total, les caractéristiques redistributives analysées par déciles, centiles et milliles de revenus sont proches, les principales divergences ouvrant à une discussion sur l’équité du système actuel, plus particulièrement relativement à la fiscalité pesant sur le travail et les patrimoines les plus élevés. / We offer an update and extension of the Bourguignon and Chiappori (1998) reference document. These authors have shown that the French redistributive system is complex, inflexible, inefficient, not much redistributive and heavily biased against labor income as compared with savings and heritage.We show how the concept of basic income, combined with a flat tax on all income, a uniform tax on assets and additional compassionate services, defines a redistributive set with opposite characteristics.The complexity gives way to a universal allowance paid to all regular residents, which vary only by age, 340 euro a month for adults, 192 euro for children (amounts calculated for 2010, indexed on the evolution of GDP), financed by the levy of 18% of the total revenues. A tax on net assets (1% on all assets net of debt) replaces all of the taxation of wealth and its transmission.We use and adapt the microsimulation tool developed by Landais, Piketty, Saez (2011) to compare the distributional effects of the current system to those of our proposal, with an unprecedented level of accuracy for this type of proposal.In total, the redistributive features analyzed by deciles, percentiles and thousandth of income are close. The main differences open a discussion on the fairness of the current system, particularly with respect to the tax burden on labor and the highest wealth.
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Zhodnocení hospodaření neziskové organizace / Evaluation of the Finance Situation of the Non-Profit OrganizationVébrová, Jana January 2012 (has links)
The master thesis evaluates the finances of the Domov důchodců Český Dub. The aim of this work is the cost-benefit analysis and financial analysis of the organization and to submit suggestions and recommendations to improve the economy of the organization. The first part of this work summarizes the theoretical knowledge of the topic, the second part focuses on the economic analysis, and the last part contains suggestions and recommendations to improve the economy of the organization.
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Vybraná specifika DPH pro příspěvkovou organizaci / Selected Specifications of VAT in the Area of Allowance OrganizationsKorvasová, Pavlína January 2013 (has links)
The Master´s thesis discourse on the problem of value added tax in allowance organizations. The bases of the thesis are legislative sources related to the issues, primarily Act No. 235/2004 Coll., on value added tax. The practical part of the Master´s thesis concerns the particular allowance organisation named Lipka – school facility for environmental education. The thesis intended to be a guidance document on application of the value added tax act.
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Životní pojištění jako nástroj stimulace pracovníků vybraného podnikatelského subjektu / Life Insurance as an Effective Tool for Stimulation of Employees in the Selected CompanyŽďánský, Radek January 2010 (has links)
The aim of Master’s thesis is the issue of a life insurance as a tool for stimulation of employees. It includes the current situation analysis of employees insurance in the selected company. It also includes selection and compare of insurance products and proposals or recommendations for their selection to employees of chosen company.
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Zhodnocení hospodaření vybrané příspěvkové organizace / Evaluation of the Economy of Selected Organization of Public SectorValentová, Ilona January 2017 (has links)
The master thesis deals with the evaluation of the management of Technical services Rosice allowance organization. The aim of this thesis is based on a thorough analysis of the revenue and expenditure side of the budget of the selected organization to evaluate its operations and propose partial measures that will optimize costs and increase revenue. The first part of the thesis discusses the theoretical knowledge. The second part analyzes the revenue and expenditure of the organization and evaluates the management of the organization. The third part contains suggestions and recommendations for improving the management of budgetary organization Technical Services Rosice.
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A critical analysis of the VAT implications of over-allowances in the South African motor retail industryCoventry, Michelle Anne 09 March 2012 (has links)
The VAT treatment of over-allowances in the motor retail industry has proved contentious for South African Revenue Services (“SARS”). VAT legislation dictates that notional VAT may be claimed on the lower of the open market value and the consideration paid. The industry, however, claims notional VAT on the actual consideration paid for a used vehicle on the basis that a higher output VAT will be declared on the consequent sale of the new vehicle. This is because the over-allowance is offset against the lower discount granted. SARS allows this practice on account of SARS’ own issuance of a binding general ruling, provided certain criteria are met. This ruling is contained in the VAT Guide to Motor Dealers. This study performs an analysis of the current practice by South African motor retailers pertaining to over-allowances. The aim of the study is to determine the impact on the industry of the issuance of the Guide, both practically and from the perspective of compliance, focussing on VAT legislation and Competition Commission legislation. The study discusses the requirements contained in the Guide in the light of the Competitions Act and the practical benefits, and concludes that the industry is satisfied with the issuance of the Guide, despite its silence on the interpretation of certain key criteria. The industry has chosen to assume that, as SARS has acted reasonably in the issuance of the Guide, it would not expect the industry to deviate from any other legislation, including the Competitions Act. If SARS is not satisfied with this interpretation, the Guide will have to be amended to include definitions of terms such as “permissible discount”. AFRIKAANS : Die hantering van die toelating van oormatige BTW in die motorvoertuig-kleinhandelsindustrie is, insover dit die Suid-Afrikaanse Inkomstediens (“SAID”) betref, omstrede. BTW-wetgewing bepaal dat geagte BTW gehef mag word op die laagste van ope markwaarde en die werklike bedrag betaal. In die motorvoertuigindustrie word BTW egter altyd gehef op die werklike bedrag betaal vir ‘n gebruikte voertuig met die veronderstelling dat hoër uitset BTW verklaar gaan word met die verkoop van ‘n nuwe voertuig wat die inruiltransaksie tot gevolg gaan hê. Daar word geredeneer dat die oortoelating van BTW uitgekanselleer gaan word deur ‘n laer afslag op die nuwe verkope. As gevolg van bindende bepalings in die BTW Handleiding vir Motorhandelaars, wat uitgereik is deur die SAID en die nakoming van sekere voorwaardes deur die motorhandelaars, laat die SAID hierdie praktyk toe. In hierdie mini-verhandeling word die vereistes wat in die Handleiding vervat is teen die agtergrond van die Wet op Mededinging en die praktiese voordele daarvan bespreek. Die gevolgtrekking is dat die motorvoertuigindustrie tevrede is met die uitreiking van die Handleiding vir motorhandelaars ongeag die feit dat sekere sleutel aspekte nie in die Handleiding voldoende toegelig word nie. Die motorindustrie het die aanname gemaak dat SAID redelikerwys opgetree het deur die Handleiding uit te reik en sal daarom nie verwag dat die industrie van enige ander wetgewing sal afwyk nie, insluitende die Wet op Mededinging. As die SAID nie tevrede is met hierdie interpretasie nie sal dit beteken dat die Handleiding aangepas sal moet word om ander relevante terminologieë soos “toelaatbare afslag” beter te omskryf en te verduidelik. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Coventry, MA 2011, A critical analysis of the VAT implications of over-allowances in the South African motor retail industry, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03092012-112915 / > F12/4/77/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted
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Právní aspekty péče o osoby závislé na péči / Legal aspects of care for dependent personsPresser, Šimon January 2019 (has links)
Legal aspects of care for dependent persons More than half a million people in the Czech Republic is directly affected by the issue of care for dependent persons. It concerns not only those who are relying on care due to a physical or mental disability, but also those who provide the necessary care. Regarding the providers, so-called informal carers constitute majority of them. They are often family members who provide care without any official formalization, contract, or registration. However, as a group, informal carers are repeatedly overlooked. While emphasising the rights, duties and needs of both dependent persons and carers, this paper aims to comprehensively evaluate the current legal framework regulating the care for dependent persons. Firstly, the system of care in the Czech Republic is generally described followed by the presentation of specific forms of care highlighting the position of informal carers. Secondly, the paper brings up an analysis of basic activities of daily living that are crucial for the assessment of dependence. Subsequently, the administrative procedure in which the assessment is undergone is closely depicted. Nevertheless, the main focus of the paper lies in the analysis of the rights and obligations of the persons dependent on care and the informal carers. Hence,...
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