The thesis entitled Comparison of revenue and expenditure of the state budget for the self-employed and employees for the entire active and retirement period of life of individuals under conditions of 2015 deals with how, whether and under what conditions the self-employed are less taxed than their colleagues working in full-time employment with a comparable income. The model example points out the income threshold at which individual is better off being self-employed, and when it is more advantageous from the viewpoint of the state to be an independent contractor, not an employee. The models include the self-employed, who are misclassified as well as factors such as different amount of sick leave, lower pensions, lower unemployment benefits caused by lower deductions for social insurance, and other factors that are not immediately obvious but markedly influence the total amount of income and expenses to the state of the individual when working as self-employed or an employee.

The thesis focuses on transformation of business from a natural person to a limited liability company, especially in terms of accounting and tax aspects. The theoretical part presents the basic aspects of business of natural persons and limited liability companies and analyses possible solutions for transformation from one form of business to another. The practical part analyses the possibilities of a specific entrepreneur who is interested in transferring his business to a limited liability company.

Empirically, self-employed persons often operate with the support of their partners or other household members as co-workers in the firm. The formal or informal employment of the marriage partner in particular seems to have a lot of advantages, such as fiscal benefits and low wage costs. But from a theoretical point of view, these advantages are jeopardized by serious cooperation problems: If the spouse of the self-employed decides to work in the jointly-run business, former qualifications are lost. Hence a one-sided dependence on the part of the co-working spouse arises, which increases with the amount of relation-specific investments. Hence the actors are confronted with a cooperation problem, because the decision for co-working requires trust concerning the future action of the self-employed. Within this framework, this paper is focused on the determinants which influence the decisions concerning collaborating in the business of a self employed life’s companion as well as the extent of labor provided in the case of co-working. It can be assumed that the three types of determinants investigated in this paper affect the assignment of a spouse or cohabitation partner in the business of a self-employment person: (1) economic determinants which are individual productivity and human capital of the life’s companion, (2) the situation of the family and the household, and (3) characteristics of the entrepreneur and the firm. Based on a sample of self-employed empirical analysis indicates that trust and specialization play a crucial role in explaining co-working of the life’s companions of self-employed persons. However, economic determinants like productivity and human capital do not show the expected effects on collaboration.:Introduction; Determinants for co-working of companions; Data and variables; Empirical results; Conclusion

The diploma thesis deals with labour market issues in relation to a selected group of self- employed persons during the coronavirus crisis of 2020. The main goal of the thesis deals with mapping and comparing the change of approach to self-employment during the coronavirus crisis from perspective of the theory of social construction of target populations by Ingram and Schneider. The main goal of the thesis was supplemented by four research questions that deal with the transformation of the social structure of the self-employed during a pandemic, the resulting policy, the tools used in employment policy and the variability of topics that appeared in the media in relation to self-employment. In the introduction, the reader gets acquainted with the development of the researched issues, statistics and the main theories and concepts that have been used. The second part describes the methodology of the work, such as research methods and data analysis. Following this, the work presents the results of the analysis of events, where was created a timeline of the development of selected measures. The analysis is supplemented by transcripts of stenographic records from the Chamber of Deputies of the Parliament of the Czech Republic and also by a closer insight into the compensation bonus periods and costs that...

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Title: Comparison of the ice hockey players working relationship in Czech Republic and abroad Goals: Comparison of duties and rights of individual work-legal relations for ice hockey players in the first two best national competitions in different European countries. Method: For the treatment of this topic has been used secondary data analysis and desk research in economics, management, and professional sports. For qualitative research sample of hockey players and managers interview method was used. Results: They simulate application of individual abroad work-legal relations into the Czech conditions, even commentaries and comparison to nowadays conditions. They suggest more favorable conditions for the national competition. Key words: professional sport, ice - hockey, professional ice - hockey player, non- amateur ice - hockey player, self - employed - definition, right and duties, players contract, dependent activity - rights and duties, work contract, ice - hockey league.

This dissertation examines collaborations between the International Trade Union Confederation (ITUC) and non-union elements of global civil society (GCS). GCS is presented as a crucial emergent site of transnational class formation, and ITUC collaborations within this field are treated as potentially important moments in transnational class formation. The goal of the dissertation is threefold. It seeks to 1) address the lacuna in GCS studies around the involvement of organized labour; 2) provide an analysis of what ITUC GCS collaborations mean for the remit and repertoire of action of the ITUC; and 3) provide an analysis of the impact of ITUC collaborations on transnational class formation. What the findings show is that the ITUC is heavily engaged in GCS through numerous collaborations with non-union organizations concerned with environmental degradation, human rights, global economic inequality, and women workers. Most significantly, collaboration within GCS has provided the ITUC an avenue to incorporate the needs of marginalized women workers whose work does not “fit” into the traditional model of trade union organizing. These findings lead to the conclusion that these collaborations have allowed the ITUC to expand the remit of its activities beyond “bread-and-butter” unionism, and expand its repertoire of action beyond interstate diplomacy. However, the findings do not support the idea that the ITUC has adopted a social movement framework, although it is clear that the ethos of social movement unionism has had an impact on the organization. Nonetheless, the dissertation concludes that the incorporation of marginalized women workers, and the active engagement of the ITUC in global environmental policy debates, signifies a new moment in transnational class formation. / Graduate / 0629 / 0703 / davidbhuxtable@gmail.com

It is widely accepted that street trading is a survivalist activity that yields low profits. Few, if any, studies investigate how much profit is earned; intra-household allocation; and contribution of this income towards households needs. Therefore, a glaring omission in street trading literature is a critical evaluation of the contribution of street trading to household food and livelihood security. A major strength and original contribution of this study to the wider context is the analysis of street trading as a household food and livelihood security coping strategy. This study investigated whether street traders had sufficient food for household consumption; whether street trading reduced vulnerability to hunger; and determined how income from street trading was spent by households. Seven innovative participatory tools applied through a unique research design, were used to elicit business; household and demographic information. Five fruit and vegetable vendors; three clothing and cosmetics; two food; one telephone service; and one video vendor participated. Street traders were categorised into four food security groups according to increasing Coping Strategy Index scores. These were: two traders in a seemingly food secure group; five in the relatively food secure group; four in the relatively food insecure group; and one in the food insecure group. The use of innovative participatory research tools led to several findings. Types of goods sold did not determine profitability, but profitability determined household food security. As household income decreased, Coping Strategy Index scores increased. This finding implied sufficient access to food for household consumption was determined primarily by income levels ranging from R250 to R10 000 per month. Low income traders used severe coping strategies and were more food insecure than other traders. The middle income traders used intermediate coping strategies while the high income group used less severe strategies or did not apply food security coping strategies such as eating less preferred foods. This study found that child dependents and unemployed household members increased household food insecurity. Risk sharing networks among street traders played a key role in accessing cash for food and the sustainability of the micro-enterprises. Social grants reduced household food insecurity and provided a cash safety net for economic activity. Assets reduced hunger and provided crisis security. The study has shown that street trading supplemented low income levels for pensioners and low income earners. Street trading was a primary livelihood strategy for people who had no access to income from pensions or other/formal employment. The study concluded that income from street trading was vital to improve access to food for household consumption. Street traders who had established customers; and access to material and social assets consumed a greater variety of foods than street traders who were fairly new, lacked access to loans (through family and friends) and owned few or no material assets. All participating street traders began trading as a coping strategy to increase household cash. Their trading evolved into an adaptive or permanent livelihood strategy. Households used a mix of food related coping strategies and street trading was an adaptive strategy, rather than a coping strategy to access sufficient food for household consumption. Participating street traders were survivalists as street trading provided a daily net for subsistence. Although street trading income was barely sufficient to sustain households, it provided much needed income to pay school fees; rent; water and electricity. Street trading is therefore critical to household welfare for participating street traders; but infrastructure and resource constraints trapped street traders in survivalist enterprises and exacerbated their vulnerability to food and livelihood security. This study fills a gap in understanding of street trading behaviour in Raisethorpe. This is the first study to apply participatory research methods to comprehensively explore street trader coping strategies and the first study to attempt to link street trading, livelihood security and food security. It is recommended that municipalities adopt a developmental approach to street trading that includes trading sites with secure tenure and infrastructure such as shelter; tables; water and sanitation. Policy reform in terms of issuing trading permits and developing regulations for renting trading sites is imperative. Since this study found that profitability determined household food security, business advice and skills training should be provided for all street traders to promote business sustainability and profitability. A final recommendation is that street trading be recognised as a survivalist strategy that requires further investigation and policy measures to improve income and ensure food security for vulnerable groups. / Thesis (Ph.D.)-University of KwaZulu-Natal, Pietermaritzburg, 2008.

This study explored processes, marketing and management styles employed by stall holders at the roadside markets of Umkhanyakude municipal area. The first aim of the study was to find types of traditional artifacts that are commonly sold at the roadside markets. The second aim was to find out if the members of roadside markets were aware of their target market. The third aim was to uncover the marketing strategies employed and the understanding of their principles by the respondents in relation to the success with their sales. Nine roadside markets were visited out of which only seven were willing to be investigated. From each roadside market 50% of the members present at the time of research formed the sample for this study. Focus group discussions were held with the management committees. These discussions were looking at the management and policy issues followed by roadside markets when employing the marketing principles in their daily operations. The research was conducted by using personal observations of the roadside markets by the researcher, focus group discussions which involved discussions between the researcher and the management structures of the various roadside markets, attending meetings to enable a critical understanding of the level at which the markets operate, and a questionnaire that was administered to the stallholders of the seven markets. The combination of qualitative and quantitative research provided a framework of how the roadside markets operate in promoting and selling their products to customers. A questionnaire translated into Isizulu was used and the results were analyzed using the SSPS model. Findings suggested that the roadside markets have their marketing strategies of which some are basically the marketing mix and some originate from their way of life. The members of the roadside markets have a lesser understanding of the marketing strategy in relation to product development and packaging, costing and pricing, promotion and target market awareness. The management teams of the markets with an understanding of business management knowledge were instrumental in contributing to better performance of the markets. Management committees that had been exposed to capacity building and training showed better skill levels compared to those that had not had the exposure. / Thesis (M.Sc.)-University of KwaZulu-Natal, Pietermaritzburg, 2005.

L’objectif central de cette thèse est d’appréhender « le maillon faible » du système français de régulation et de contrôle des dépenses de santé, entendu comme un élément résiduel, « caché », qui empêche le système de parvenir aux objectifs ciblés. Nous mettons en œuvre les outils économiques et économétriques pour tester l’hypothèse selon laquelle les comportements dépensiers et inattendus des médecins sont liés aux politiques publiques. Pour appréhender le phénomène recherché nous menons quatre études micro–économétriques (qui sont économiques, quantitatives et sociologiques) de l’évolution du comportement du médecin omnipraticien libéral français. Nous nous sommes intéressés aux choix volontaires des praticiens portant sur les pratiques tarifaires et sur l’organisation du travail. Dans le cadre de l’approche économétrique, nous utilisons les données d’un panel non-cylindré de 8131 médecins libéraux différents observés durant la période 1979-2000 et représentatifs de la population concernée, ainsi que les méthodes économétriques appropriées à chaque cas étudié selon sa nature. Outre la validité de l’hypothèse, les résultats obtenus apportent des éléments de compréhension du type de rationalité du médecin, de ses motivations, des facteurs qui guident ses choix et des pistes d’explication de l’inefficacité des dispositifs politiques mis en œuvre. Ils fournissent également des réflexions sur les recommandations à faire en matière de mesures politiques et suggèrent de nouvelles pistes de recherche. / The main aim of that doctoral dissertation is to comprehend "the weak link" in the French system of regulation and control of health expenditure, understood us a residual, "hidden" element, which prevents the system from reaching the targets. We use the economic and econometric methods to prove the hypothesis that unexpected and wasteful medical behaviour can be caused by the public policy. There are four micro-econometric studies (which are economic, sociological and quantitative) of the French general self-employed practitioner’s behavioural evolution. We focus on the practitioner’s voluntary choices of the pricing practices and on the medical practice organisation. In the econometric studies, we use an unbalanced panel data comprising 8131 self-employed physicians who were observed over the 1979-2000 period and who are representative of the medical population, and different econometric methods depending on the analysis. Our results offer an empirical understanding of an unexpected medical behaviour phenomenon; they offer information about the practitioner’s rationality kind, the practitioner’s motivations, the factors exerting influence on their choices; and they offer clarification of the public policy’s inefficiency. Also, our results propose observations about a recommendation for policy measures and new approaches for the future research.