This thesis was written up as a proposal for business activities in field of retail sale of paints, lacquers and varnishes. The business activity will be realised according to this activity as self-employed trade and non-profit organization will be used as auspices. At the time of writing this thesis market analysis has been performed by self-employed trader via trial opening of the shop. This shop opening provided useful information for business plan proposal.

Les chocs de santé ont des conséquences contrastées sur les trajectoires d’emploi, dépendant aussi bien de facteurs tenant à l’épidémiologie des maladies qu’à des facteurs d’organisation du marché du travail. Le cancer a ainsi des effets à la fois transitoires et durables sur la situation d’activité et d’emploi des personnes qui y survivent. Notre étude approfondie du cas des travailleurs indépendants montre qu’ils sont caractérisés par des réponses à la maladie les différentiant des travailleurs salariés dans la fréquence et la durée des arrêts-maladie mais également dans le processus de maintien à l’emploi. Certains de ces résultats sont réductibles à des traits de caractère des indépendants, comme leur attitude à l’encontre des risques. Ces résultats tiennent aussi aux modalités de la participation au marché du travail des indépendants et de leurs conditions d’exercice, le plus souvent moins protégées par les dispositifs d’assurance sociale que les travailleurs salariés, car laissés à leur discrétion. Les études utilisées sont l’enquête française sur le cancer « VICAN 2 » financée par l’INCa, l’enquête emploi, et l’enquête américaine « HRS». Tout d’abord, cette thèse souligne la nécessité de faire des études qualitatives et quantitatives seulement sur les indépendants, qui différent substantiellement des travailleurs salariés. Les résultats soulignent aussi que l’aversion au risque n’est pas une caractéristique innée et stable. Les travaux empiriques, étayés par une modélisation théorique, montrent que les chocs de santé peuvent amener les individus à reconsidérer leur goût du risque, à la baisse (maladies chroniques stables) ou à la hausse (survie au cancer). / Consequences of health shocks on professional trajectories are contrasted, depending on epidemiological factors and on the organization of the labor market. In particular, cancer has both transitory and permanent effects on the activity and on the employment status of survivors. Self-employed workers are characterized by responses to the disease that differentiate them from salaried staff, with regards to the frequency and the duration of sick leave and also with regards to their employment status. These results are linked in part to the character traits of self-employed workers, such as their attitudes toward risks. They are also due to the different modalities of their participation to labor force and their unique working conditions, as they are generally less protected by social insurance than salaried employees. The surveys used by this study are two French surveys: « VICAN 2 » survey on cancer funded by INCa, and the labor force survey carried out by INSEE, and the American Health and Retirement Survey (HRS) from the University of Michigan.This thesis underlines the importance of conducting qualitative and quantitative surveys specifically on self-employed workers to evidence their unique difficulties. Results also underline that risk aversion is not an innate and immutable characteristic. Empirical studies and theoretical model developed in this thesis demonstrate that diseases can lead people to reconsider their appetite for risk, often in a downward trend (chronic diseases) and sometimes in an upward trend (survival to cancer).

The diploma thesis attends to socio-economic situation of the self-employed in the Czech Republic. It focuses on the diversity of their social security, which differs from employees, defines problems and offers possible solutions. Besides, it concentrates on income taxation of the self-employed and on the model examples it analyzes total tax burden of their income. Then it compares it to the two possible alternatives of this gainful activity - being employed or set up Limited Liability Company. On the base of analysis and comparing positives and negatives each possibility brings, decides which one is in the specific cases more convenient. It takes into account also non-economical factors like leisure time, working hours or possibility of vacation that can affect the decision of starting own business.

This thesis deals with the history of taxation and development of tax system in the Czech Republic from 1989 to the end of year 2010. Thesis compares the tax system in the CR based on progressive taxation and taxation based on the concept of flat rate tax with a focus on a personal income tax. Thesis shows the influence of the development of tax system on the state budget.

Diploma thesis is focused on a comparison between a tax burden of self employed person and limited liability company, precisely, its shareholder. Main goal is to draw a comparison between the taxation of individuals and also scrutinize benefits (or drawbacks) of becoming a self-employed person from a tax perspective or whether is more advantageous establishing a single-member limited liability company. The percentage of a withhold rate enables the quantification of a tax burden, an effective tax rate and an average tax rate. This thesis includes comprehensive case study based on several specified restrictions.

The hypothesis claims that full service carriers (FSCs) will be forced to change their operating models. Additionally, the trends which form aviation market of the future are explored. The investigation is based on a financial assessment of ten important airlines incorporated in four different regions across the globe, between 2005 and 2014. According to the findings the trend of liberalization will continue, thus FSCs will continue losing market share to low cost carriers (LCCs) and as such, they will be made to change the way they operate in order to survive. The future aviation market is defined by a reshuffle of demand towards emerging countries, further rationalization of operating models and consolidation.

This theses is about measuring the tax gap in the personal income tax in the Czech Republic. The first chapter deals with the theory of the tax gap, tax evasion and shadow economy. Second chapter describes methods that are used for measuring the shadow economy and the tax gap. The third part analyses the taxation of dependent and independent activity in the Czech Republic. The last, fourth part, estimates the tax gap in the personal income tax in the Czech Republic.

This thesis focuses on a tax burden of an income tax payer in the European Union. The main aim of the thesis is to compare the tax burden and differences in determination of tax liabilities in selected member states of the European Union which are the Czech Republic, Slovak Republic, Spain, Sweden and United Kingdom. In the first part of thesis, characteristics of the tax burden are described, as performed by a tax to GDP ratio and implicit tax rates. The second chapter deals with principles of determination of the tax liability and social security insurance within selected states. The tax burden within selected states is analyzed in the last chapter. Tax burden of the employee and entrepreneur was analysed through three model taxpayers (single taxpayer, married taxpayer with two children and married taxpayer with one child and with dependant spouse) with four different wage or income level.

Kompaniledningen har uppträtt som förmyndare för hela förbandet och har ej lämnat ansvar till helt vuxna soldater som alltså inte är grundutbildnings-ungdomar. Från början jobbade vi alla järnet men befälen körde GU-stuket och tog civilisten ur oss varvid självständigheten och initiativförmågan försvagades Dessa ord från soldater finns nedtecknade i avhandlingen Militärt ledarskap som undersöker ledarskapet under internationella insatser och påvisar en brist i ledarskapet. Försvarsmaktens nya personalförsörjningssystem innebär att förbanden kommer att bestå av anställda soldater och den erfarenhet som Försvarsmakten har av anställda soldater är från de som befunnit sig på internationell tjänstgöring. Ett framgångsrikt ledarskap under internationell tjänstgöring torde därför kunna verka som en inriktning för hur ledarskapet skulle kunna vara i den nya Försvarsmakten. Denna uppsats söker svar på hur en chef som uppskattas av anställda soldater kan vara, om utvecklande ledarskap är aktuell som modell och om uppdragstaktik är en metod att leda anställda soldater med. Slutsatserna är att soldater uppskattar ledaregenskaper som ärlig, rättvis, förebild, engagerad och lyhörd. Studien ger inget tydligt svar på i vilken omfattning de olika delarna i Utvecklande ledarskap måste tillämpas men resultatet pekar på att en chef med ett ledarskap som till stora delar förefaller rymma det i beskrivningen för Utvecklande ledarskap i kombination med uppdragstaktik är en uppskattad ledarstil hos anställda soldater. Modellen tycks således på ett generellt plan beskriva det ledarskap som anställda soldater med skiftande erfarenhet och ålder söker. / "Commanders of the company have behaved as guardians to their personnel and have not delegated the responsibilities to the enlisted soldiers, whose training and experience cannot be compared to the young men in basic training. From the first day we all worked hard and gave it all, but the officers acted as if we were still in boot camp. Our independence and initiative was taken from us." These words from soldiers are quotes from the thesis Military Leadership, which examines leadership under international deployments, and points to a deficit in leadership. The new personnel recruitment system aims toward enlisted personnel, and the experience they bring from service abroad. A successful leadership during international service should therefore be the goal for how the leadership ought to be in the new military system. This thesis seeks answers to how a commander is, who is appreciated by the enlisted soldiers, and if developing leadership is interesting as a model. Also, if mission-tactic is a plausible method to lead enlisted soldiers. The conclusion is that soldiers appreciate leadership with honesty, engagement and insight. The study gives no conclusive answer to what extent the different parts in developing leadership should be applied, but the results suggests that a commander with a leadership who largely fits the description to developing leadership, in combination with mission-tactic is a appreciated leadership style with enlisted soldiers.This model apparently covers the need for leadership among enlisted soldiers with varied experiences and ages.

The purpose of the study is to examine if the gender composition of a board has an effect on a company’s financial performance by analyzing their operating margin and return on capital employed (ROCE). The study is based on a quantitative method, studying companies listed on the Stockholm Stock Exchange. Previous research has not been studying the gender composition of boards of Swedish companies and its effect on the company's financial performance in regard to their operating margin and return on capital employed. Therefore, this study has examined that in order to draw a conclusion regarding its possible effects. The data that is collected will be used as support in the analysis in order to understand how the current composition and effects are connected. This study will contribute with knowledge for companies in Sweden regarding gender composition of boards and the possible effects on their financial performance. But also, as support for the ongoing discussion regarding board composition and the current inequality in gender representation. In conclusion the study shows that return on capital employed and the proportion of women in the board has a positive relationship. Meaning that the bigger proportion of women in a board, the better return on capital employed the company has. However, for operating margin there was not a significant relationship and therefore a conclusion regarding that cannot be made.