The aim of my diploma thesis is to analyze the principles of personal income taxation including social contributions and health insurance. Overall personal income tax is composed of five different partial tax bases. The first partial tax base consists of income from employment, the second one is self employed income, the third is income from rental property, the fourth is income from capital and the last is "other income". This thesis will deal with the first four partial tax bases. In the theoretical section I have described the most important concepts of personal income tax structure, social contribution and health insurance. The practical part is divided into four chapters according to partial tax base. I have chosen six different amounts from 100 000 CZK to 5 000 000 CZK which were used for tax calculation. The main goal is to compare partial tax bases of personal income tax in 2014.

This thesis deals with the development of social insurance, specifically with health insurance and social security, from the standpoint of transfer of insurance-generated monies to the state budget. It presents the significance of social insurance in its current form and an analysis of the principal changes it has undergone in the last fifteen years. It particularly examines changes in the definition of participants in social insurance and changes in the use and structure of bases of measurement in individual insurance subsystems. This thesis also includes an analysis of these changes which seeks to analyze the past and potential impact of shifts in basic factors which influence the amount of money flowing from insurance to the state budget (such as minimum wage, average wage and number of paying participants) on individual participants in social insurance.

La thèse fait le constat d'une inégalité manifeste entre le régime des accidents du travail et celui du droit commun. Un salarié blessé dans le cadre de son activité professionnelle aura droit à une réparation forfaitaire. Cette indemnité tend à compenser la perte de salaire et l'incidence professionnelle. Les préjudices personnels en sont exclus sauf l'hypothèse de la faute inexcusable de l'employeur. Le fonctionnaire n'a pas le même traitement que le salarié et bénéficie d'une meilleure protection. Enfin, en matière d'accidents de la circulation, de la vie et même d'agressions, la victime a droit à l'indemnisation de la totalité des préjudices subis. Au vu de ces inégalités, il est important d'apporter des solutions tendant à supprimer ces disparités entre les régimes d'accidents du travail mais également entre le système des accidents du travail et de droit commun. Cette volonté d'anéantir ces inégalités s'inscrit dans la politique actuelle de notre droit. Il est impensable que les travailleurs se voient priver des préjudices personnels alors que l'accident a des effets dans leur vie courante. C'est pourquoi, cet ouvrage préconise des solutions afin de rétablir une égalité entre les justiciables / Thesis have to admit there are inequalities in own system of compensation for injury. Industrial accident's victims we are not considered likes accidents road victims and others. A worker injured will can request flate-rate compensation. This accident compensation will be established on the basis of income and professionally incidence. Personal damages are excluded except case of inforgivable fault employer's. State employee haven't same traitment than worker and he has got a best protection. At last, it is right to say road accident victim's, mugging victim's could ask indemnity on bodily injuri. They could request personal and economic damages. In view of inequality, we make changes to system in order to cancel these gap in compensation. This willingness to abolish inequality it's current political and human rights practices. From now on, it's imbelievable to think to deprive workers of personal damages while this accident are effects on the private life employee. That is why, hand work recommend solutions to restore equality between citizen

Cette recherche porte sur une catégorie spécifique de travailleurs, les Travailleurs Indépendants Economiquement Dépendants (TIED), qui associent une indépendance juridique à une dépendance économique vis-à-vis d’un seul client. En cumulant des caractéristiques typiques des deux catégories classiques que sont les salariés et les travailleurs indépendants, les TIED s’inscrivent dans une zone grise du marché du travail. A partir d’une étude qualitative menée auprès de TIED français et brésiliens du secteur des Technologies de l’Information, nous nous interrogeons sur la signification sociale de cette forme d’emploi hybride et sur la façon dont elle émerge sur des marchés du travail aussi différents que ceux de la France et du Brésil. L’analyse des conditions de travail des enquêtés permet d’abord de situer les TIED sur un continuum entre salariat déguisé et véritable travail indépendant et de distinguer deux profils-types : les prestataires intégrés à la structure commanditaire et les indépendants en transition. Pour étudier les trajectoires professionnelles de ces travailleurs, nous mobilisons ensuite l’approche par les capabilités d’Amartya Sen (2000) : nous montrons que les parcours des TIED – privés des protections du droit du travail par leur indépendance juridique – reposent sur des processus d'accumulation et de conversion de différents types de ressources en libertés réelles (ou capabilités). De plus, si l’approche de Sen permet d’expliquer les différences de capabilités observées au sein de notre échantillon, nous proposons d’enrichir son cadre d’analyse afin de l’adapter à l’étude de trajectoires socioprofessionnelles. Les analyses réalisées nous conduisent enfin à distinguer deux groupes d’enquêtés, les "TIED réticents" et les "TIED épanouis" : les TIED réticents, plus nombreux au Brésil, expriment un attachement fort au salariat, alors que les TIED épanouis voient dans la position de TIED une façon d’échapper à des emplois décevants et trouvent souvent avantage à une situation qui leur offre plus d’autonomie que le salariat et plus de confort que la véritable indépendance. En nous appuyant sur les travaux de Fraser (2010) et Boltanski et Chiapello (2011), nous montrons comment le positionnement des TIED épanouis contribue indirectement à la remise en cause du rôle de l’Etat social.Les TIED apparaissent en définitive comme une figure emblématique d’un processus ambivalent d’individualisation qui contribue à l’émergence d’un sujet en quête d’autonomie, délié de ses appartenances traditionnelles, tout en favorisant une confrontation directe de l’individu avec le marché qui accroît les inégalités. Dès lors, si les désirs d’émancipation et d’autonomie des TIED épanouis nous semblent devoir être pris au sérieux, une réflexion s’impose sur les mesures susceptibles d’étendre les capabilités des individus tout en luttant contre l’exacerbation des inégalités et en préservant un système de mutualisation des risques fondé sur la solidarité. / This research deals with a specific category of workers, the Economically Dependent Self-employed Workers (EDSW), who associate legal independence with an economic dependence upon a single client. Combining typical characteristics of two traditional labor categories, wage-labor and self-employment, EDSW fall within a grey zone of the labor market. Starting from a qualitative survey conducted among French and Brazilian EDSW from the Information Technology sector, we question the social significance of this hybrid employment form and the way it emerges in labor markets as dissimilar as those of France and Brazil. At first, the analysis of EDSW working conditions enables to place them on a continuum between disguised wage-labor and real self-employment and to identify two typical profiles: service providers integrated to the client structure and transitioning self-employed workers. To study their occupational path, we then mobilize Amartya Sen’s capability approach (2000): we show that the careers of EDSW – deprived of labor law protection by their self-employment status – rely on accumulation and conversion processes of various resources types into real freedom (or capabilities). Moreover, if Sen's approach helps explaining the observed differences in capabilities within our sample, we propose to enrich its analytical framework in order to adapt it to socio professional path study. Finally, the conducted analyzes lead us to split our sample into two groups: the ‘reluctant EDSW’ and the ‘fulfilled EDSW’. The reluctant EDSW, more numerous in Brazil, express a strong attachment to wage-labor, whereas the fulfilled EDSW see in EDSW position a way to exit disappointing jobs and often find benefits in a situation which offers them more autonomy than wage-labor and greater comfort than actual self-employment. Mobilizing the theoretical contributions of Fraser (2010) and Boltanski and Chiapello (2011), we demonstrate how the positioning of the fulfilled EDSW contributes to indirectly challenge the welfare state’s role.EDSW ultimately appear as an icon of an ambivalent process of individualization which contributes to the emergence of a subject who is seeking for autonomy, relieved from its traditional affiliations, while simultaneously promoting a direct confrontation of the individuals with the market that increases inequalities. Therefore, if the fulfilled EDSW’s wishes for emancipation and autonomy should be seriously considered, a reflection is needed on measures that may increase individual capabilities while struggling against increasing inequalities and maintaining a system of risks management based on solidarity. / Essa tese está dedicada a uma categoria específica de trabalhadores, os Trabalhadores Autônomos Economicamente Dependentes (TAEDs), que cumulam uma autonomia jurídica com uma situação de dependência econômica em relação a um único cliente. Ao associar características típicas das duas categorias clássicas que são os assalariados e os trabalhadores autônomos, os TAEDs inscrevem-se numa zona cinzenta do mercado de trabalho. A partir de uma pesquisa qualitativa realizada com TAEDs franceses e brasileiros do setor de Tecnologia da Informação, perguntamo-nos acerca do significado social dessa forma híbrida de trabalho e da sua emergência nos mercados de trabalho tão distintos da França e do Brasil. A análise das condições de trabalho dos entrevistados possibilita primeiro situar os TAEDs num continuum entre emprego assalariado e verdadeiro trabalho autônomo e diferenciar dois perfis: os prestadores integrados na estrutura cliente e os autônomos em transição. Para estudar as trajetórias profissionais desses trabalhadores, mobilizamos, em seguida, a abordagem pelas capacidades de Amartya Sen (2000): mostramos que os percursos dos TAEDs – que são privados das proteções trabalhistas pela sua autonomia jurídica – dependem de processos de acumulação e conversão de distintos tipos de recursos em liberdades reais (ou capacidades). Além disso, se a abordagem de Sen permite explicar as diferenças de capacidades observadas na nossa amostra, propomos enriquecer o seu marco de análise para adaptá-lo ao estudo de trajetórias socioprofissionais. As análises realizadas nos levam finalmente a distinguir dois grupos de entrevistados, os “TAEDs reticentes” e os “TAEDs satisfeitos”: os TAEDs reticentes, mais numerosos no Brasil, expressam um forte apego ao emprego assalariado enquanto os TAEDs satisfeitos veem na posição de TAED uma forma de se livrarem de empregos decepcionantes e, na maioria dos casos, creem vantajosa uma situação que oferece uma autonomia maior que o emprego assalariado e um conforto maior que o trabalho verdadeiramente autônomo. A partir das obras de Fraser (2010) e Boltanski e Chiapello (2011), mostramos que o posicionamento dos TAEDs satisfeitos questiona indiretamente o papel do Estado social. Os TAEDs aparecem então como uma figura emblemática de um processo ambivalente de individualização que contribui para a emergência de um sujeito que busca autonomia e está livre de seus pertencimentos tradicionais, ao mesmo tempo em que favorece um confronto direto do indivíduo com o mercado que aumenta as desigualdades. Se achamos que os desejos de emancipação e autonomia dos TAEDs satisfeitos têm que ser levados a serio, é necessário refletir sobre as medidas que poderiam expandir as capacidades dos indivíduos, lutando contra o aumento das desigualdades e preservando um sistema solidário de gestão dos riscos.

This study aimed to investigate factors affecting the participation of women-owned MSEs in the manufacturing sector in two selected sub-cities of Addis Ababa, namely, Kolfe Keranio and Nefas Silk Lafto sub-cities and to explore and gain a deeper understanding of the lived experiences and participation of women who own MSEs in the manufacturing sector as well as government entities that support these MSEs. The study adopted a qualitative, exploratory research approach. Semi-structured in-depth interviews were conducted to collect data from women who participated in the manufacturing sector, government officials, MSEs experts in the sub-cities and gender office professionals who worked closely with women’s MSEs in the manufacturing sector. Besides, direct observation was used to get firsthand information concerning the nature of women-owned MSEs and their working environments such as limited working space, lack of warehouses, and physical constraints relating to the use of stairs in storeyed buildings, among others. Document review and secondary data were used to triangulate the results from the interviews and obtain quantifiable data that could be used to clarify certain issues in the study. The data were analyzed using thematic data analysis to identify how the theme related to the research objectives. The researcher used a table to visualize the coded themes to determine which was the major problem, support, and characteristics of women-owned MSEs. The study revealed that women have limited education levels and skills. It is thus difficult for women who own MSEs to exploit advantages or opportunities to expand their business. The findings also reported the inability to access finance for MSEs start-ups and expansion. Women generally lacked information regarding various aspects of MSEs during the establishment of their businesses. Women-owned MSEs have received some support, particularly from government agencies. However, the support they are currently receiving is inadequate to enable them to transform their business. Women-owned MSEs still face problems on many fronts including workspace, limited finance, outdated technology, poor marketing strategies were among others that need addressing. To develop women-owned MSEs and empower other women in the field, the government, the public sector, and formal financial institutes should be informed on the value of gender-balanced contribution in the informal sector enterprises. It is recommended that there should be a greater focus on the social and economic empowerment of women, as they constitute a vulnerable social category that is critical in development endeavors. / Development Studies / M.A. (Development Studies)

L'autore analizza i punti salienti della nuova disciplina del lavoro a progetto introdotto con il D. Lgs. 10 settembre 2003, n. 276. L'analisi muove dall'individuazione delle ragioni sottese alla introduzione del lavoro a progetto che riguardano, l'inadeguatezza dei tradizionali modelli di subordinazione ed autonomia a rappresentare l'attuale mondo del lavoro e dell'impresa e l'incremento dell'abuso dei rapporti di collaborazione coordinata e continuativa, sottolineando che il legislatore, con il D. lgs. 276/2003 si è concentrato principalmente sul problema di abuso della legalità e per fronteggiarlo, ha lavorato sulla fattispecie, configurando una specifica tipologia contrattuale, caratterizzata da un tenore letterale spesso incerto e discutibile. L'A. evidenzia come la scelta del legislatore si dimostra inefficace, in primo luogo, a causa dell'indeterminatezza dell'elemento del progetto, programma o fase di esso ed inoltre, perché il sistema sanzionatorio di conversione in rapporto di lavoro subordinato in caso di assenza del progetto, non può che essere interpretato nel senso di una presunzione relativa a causa dei palesi vizi di incostituzionalità che si presenterebbero in caso contrario. Inoltre il sistema di tutele predisposto per i collaboratori coordinati e continuative a progetto appare leggero. / The Author points out the new statutory features of self-employed project contract, introduced with the D. Lgs. September 10, 2003, No 276. The analysis begins from the identification of the reasons of the introduction of this contract, which concern, on one hand, the inadequacy of conventional patterns of subordination and autonomy within the current world of work and enterprise and, on the second hand, the increasing abuse of the collaboration coordinated and continuous contract. The A. underlines that the new statutory has been focused mainly on the issue of the abuse of law and, in order to face it, has worked on the legal case specification, setting up a specific type of contract, featured by a uncertain and questionable wording. The A. underlines that the choice of the legislature is ineffective anyway. First of all, because the "project, program or phase of it" is a too much generical expression and second of all, because the sanctionative system can only be interpreted as a refutable presumption. Moreover, the system of safeguards provided for the coordinated and continuous project workers is very light.

This dissertation is dealing with the town of Telč and its way of living in the first half of the 20th century. The research is focused on the thorough analysis of local authorities from the social and occupational point of view, territorial origin and location of residence its various fellows. The main purpose of this is to idicate the changes which coincided with the influence of nationwide political, social and economic changes. The illustration of six Telč´s families with various professions charts their share which affected the social, cultural and public life of the town. The aim is to get an integral view of this period, therefore the grammar school staff have been included, because of their participatory role in local authorities and social life as well. Municipal and school celebrations have been included to illustrate the cultural backround of provincial town in the first half of the 20th century.