Magistro studijų baigiamajame darbe išanalizuotos ir įvertintos Valstybinio socialinio draudimo fondo valdybos valdymo reformos, iškelta vienos iš jų tikslo – užtikrinti efektyvesnį socialinio draudimo fondo biudžeto lėšų ir žmogiškųjų išteklių naudojimą – įgyvendinimo problema bei pateiktos rekomendacijos Valstybinio socialinio draudimo fondo valdybai ir Lietuvos Respublikos socialinės apsaugos ir darbo ministerijai. Pirmoje darbo dalyje tiriami valstybinio socialinio draudimo valdymo teoriniai aspektai: apibrėžiama socialinio draudimo samprata ir reikšmė, apibūdinama valdymo sistema ir jos funkcijos, analizuojami valdymo problemoms įtakos turintys veiksniai. Antroje dalyje atliekamas Valstybinio socialinio draudimo fondo valdybos valdymo reformų vertinimas: analizuojami valdymo reformų tikslai, apibūdinami ir įvertinami valdymo reformų etapai ir aptariami valdymo reformų rezultatai, palyginant juos tarpusavyje bei pateikiant Valstybinio socialinio draudimo fondo valdybos valdymo reformų SSGG analizę. / There are analysed and evaluated management reforms of the State Social Insurance Fund Board (“Sodra”) in this master‘s thesis. Also it is raised the problem of management reforms purpose implementation which is to ensure a more efficient usage of Social Insurance fund budget assets and human recourses. Finally, recommendations for the State Social Insurance Fund Board and the Ministry of Social Security and Labour are presented. The first part explores State Social Insurance theoretical aspects of management. The concept and the meaning of social insurance are defined, the management system and it’s functions are described, also the factors affecting the management problems are analysed. In the second part the management reforms of the “Sodra” are evaluated analyzing aims, describing and evaluating stages and discussing results. The results are compared. A SWOT analysis of management reforms in the State Social Insurance Fund Board is presented as well.

This thesis studies how sick leave legitimacy is managed in interaction and develops an empirically driven conceptualization of ‘legitimacy work’. The thesis applies an ethnomethodological framework that draws on conversation analysis, discursive psychology, and membership categorization analysis. Naturally occurring interaction is examined in two settings: (1) multi-party meetings at the Swedish Social Insurance Agency, in which participants assess and discuss the ‘status’ of the sick leave and plan for work rehabilitation; (2) peer-based online text-in-interaction in a Swedish forum thread that gathers people on sick leave. The thesis shows how mental states, activities and alternative categories function as resources for legitimacy work. However, such invocations are no straight-forward matter, but impose additional contingencies. It is thus crucial how they are invoked. By detailed analyses of the interaction, with attention to aspects such as lexicality and delivery, the thesis identifies a range of discursive features that manage sick leave legitimacy. Deployed resources are also subtle enough to be deniable as legitimacy work, that is, they also manage the risk of an utterance being seen as invested or biased. While legitimate sick leave is a core concern for Swedish policy-making, administration, and public debate on sick leave, previous research has for the most part been explanatory in orientation, minding legitimacy rather than studying it in its own right. By providing detailed knowledge about the legitimacy work that people on long-term sick leave do as part of both institutional and mundane encounters, the thesis contributes not only new empirical knowledge, but a new kind of empirical knowledge, shedding light on how the complexities of sick leave play out in real-life situations. Traditional sociological approaches have to a significant extent treated legitimacy as an entity with beginnings and ends that in more or less direct ways relate to external norms and cognitive states, or that focus on institutions, authority or government. By contrast, the herein emerging concept ‘legitimacy work’ understands legitimacy as a locally contingent practicality – a collaborative categorially oriented accomplishment that is integral to the interactional situation.

In this thesis the feasibility of making social transfers conditional in South Africa is examined with specific focus on the Child Support Grant. Currently, there are more than 8.7 million children receiving Child Support Grants, which is impacting positively on poverty alleviation. Yet, social outcomes, especially in health and education are poor. The conditionality of transfers will compel the parents/guardians of these children to ensure that the children regularly attend school and also utilise the health services. Conditional cash transfers, by their nature, attempt to address the low demand for these services, which are available but are not being utilised. The National Income Dynamic Study (NIDS) is employed to test empirically whether it will be feasible to institute conditionality to the CSG. The methodology adopted is to determine if there is any statistically significant difference (education and health outcomes) between the recipients of the CSG with non-recipients of the CSG. Moreover, the population (as extrapolated from the sample) is separated into four groups, namely, children that qualify and receive the grant (QR), children that qualify and do not receive the grant (QNR), children that do not qualify and receive the grant (NQR) and children that do not qualify and do not receive the grant (NQNR). Subsequently, educational and health outcomes are compared between these groups to determine if there is any statistically significant difference between them. The results demonstrate that school attendance is high among children, and there is no significant difference in school attendance between the recipients and non-recipients of the CSG; as well as between the QR, QNR, NQR and NQNR. Moreover, there is no substantial difference in education outcomes (grade repetition) between the recipients and non-recipients of the CSG; as well as between the four groups. Similar results are found for health where there is no statistically significant difference between the groups regarding utilisation of health services as well as health outcomes. Therefore, conditionality of the CSG would not be feasible, as it does not address the causes of poor health and education outcomes, which are mainly due to supply-side deficiencies. Government should rather strengthen current poverty alleviation policies which seem to be impacting positively on poverty reduction. / Economics / D. Com (Economics)

Text in Afrikaans / Social security is an important instrument of government to reduce the risks of economic insecurity to indivi~uals and the community. Social security usually consists of social insurance (for example pensions, unemployment insurance and workmen's compensation) and social assistance (for example social pensions, disability grants and maintenance grants). In view of South Africa's low economic growth, high and rising unemployment, widespread poverty, skew distribution of income and the disintegration of the family, social security requires urgent attention. This issue is even more pressing during the political transition since most policy measures and institutions are reconsidered, while pressure on government expenditure increases. This study commences with a discussion of basic aspects of social security, such as its definition, the rationale for social security in a market economy, the possible influence on economic behaviour, targeting, the financing of social security through a payroll tax and general taxation and the financing of a national pension fund. One of the sources of information of social security is the experience of other countries in this regard. The second part, which constitutes the core of the study, involves a comparative study of social security. After a general discussion on comparative studies, the origin and development of social security in welfare states (the USA, Britain and the Netherlands) and developing countries (Chile, Mexico, Guatemala, Cuba and Sri Lanka) are studied. African countries and the "miracle" countries of the East also receive brief attention. The main emphasis is on equity and efficiency, and aspects such as affordability, financing, targeting, the extension of coverage, a negative income tax, traditional social security and specific programmes that could be of importance to South Africa. In the last section the origin and development of and the fiscal scope for social security are discussed. Besides social insurance and assistance, programmes such as in-kind transfers, public works programmes and tax expenditure receive attention. Aspects of social security such as poverty alleviation, means testing, take-up rates, administration and corruption are discussed, while recommendations are made on topics such as a "voluntarily" national pension scheme, employment creation programmes and food stamps. / Bestaansbeveiliging is 'n belangrike instrument in die hande van die owerheid om die risiko' s van ekonomiese onsekerheid vir individue en die gemeenskap te verminder. Bestaansbeveiliging bestaan gewoonlik uit maatskaplike versekering (waaronder pensioene, werkloosheidsversekering en ongevalleversekering) en maatskaplike bystand (byvoorbeeld maatskaplike pensioene, ongeskiktheidstoelaes en onderhoudstoelaes). In die lig van Suid-Afrika se lae ekonomiese groei, hoe en stygende werkloosheid, wydverspreide armoede, skewe verdeling van inkome en gesinsverbrokkeling, verg bestaansbeveiliging dringende aandag. Die aangeleentheid is des te dringender gedurende die politieke oorgangsperiode waartydens die meeste beleidsmaatreels en instellings in heroorweging geneem word en daar voortdurend druk op die owerheid is om meer van die land se skaars bronne te gebruik. Ter inleiding word enkele kemaspekte van bestaansbeveiliging bespreek, waaronder die definisie daarvan, die rasionaal vir bestaansbeveiliging in 'n markekonomie, die moontlike invloed van bestaansbeveiliging op ekonomiese gedrag, die rol van teikenstelling, die finansiering van bestaansbeveiliging deur middel van 'n loonstaatbelasting en algemene belastings en die finansiering van 'n nasionale pensioenfonds. Een bron van inligting oar bestaansbeveiliging is die ervaring van ander lande op hierdie terrein. Die tweede gedeelte, wat die kern van die studie is, behels 'n vergelykende studie van bestaansbeveiliging. Na 'n inleidende bespreking oar vergelykende studies in die algemeen, word die ontstaan en ontwikkeling van bestaansbeveiliging in welvaartstate (die VSA, Brittanje en Nederland) en in ontwikkelende lande (Chili, Mexiko, Guatemala, Kuba en Sri Lanka) bestudeer. Afrikalande en die "mirakel-lande" van die Coste kry oorsigtelik aandag. Die nadruk in die gedeelte val veral op billikheid en doeltreffendheid en aspekte soos bekostigbaarheid, finansiering, teikenstelling, uitbreiding van dekking, negatiewe inkomstebelasting, tradisionele bestaansbeveiliging en programme wat vir Suid-Afrika van betekenis kan wees. In die laaste gedeelte word die ontstaan en ontwikkeling van en die fiskale ruimte vir bestaansbeveiliging in Suid-Afrika bespreek. Benewens maatskaplike versekering en bystand, kry programme soos in natura oordragte, openbare werke-programme (werkskeppingsprogramme) en belastinguitgawes aandag. Aspekte van bestaansbeveiliging soos armoedeverligting, die middeletoets, opneemkoerse, administrasie en korrupsie word bespreek en aanbevelings word onder me er gemaak ten opsigte van 'n "vrywillige" nasionale pensioenskema, werkskeppingsprogramme en voedselkoepons. / Sociology / D. Litt. et Phil. (Ekonomie)

The diploma thesis called The comparison of medical assessment service (MAS) aim and activities within the health insurance system in the Czech and Slovak Republic and it is focused on the pieces of information related to the system of social security aiming its attention to the health insurance during both the time of Czechoslovakia and its current arrangement of the Czech and Slovak Republics in its theoretical part. Related to that there is also elaborated the issue of the medical assessment service. There is a conclusion of the most important services of the MAS and particular competences of bodies involved into the health insurance. There is also a mention of the body adjusting the public health insurance including the related area of the review medicine to get a more comprehensive view. The diploma thesis main aim is to compare the tasks and activities of the MAS in the Czech and Slovak Republics. There are determined partial aims to get a more comprehensive elaboration. One of them is focused on the benefits that are awarded based on a health condition within the health insurance in these two countries and the other one is the comparison of Czech and Slovak health condition of citizens based on the statistics of temporary sick leaves taking into consideration the conditions while awarding them. The document analysing method is used to reach the aims mentioned above. This method follows Mayring´s proposed plan and the sources where the information was taken from were firstly evaluated from a criteria relevance viewpoint. After that the gained data was compared within a comparative method in a synchronous way. The empiric diploma thesis part contains data organized in well-arranged tables with comments and in the following Chapter 5 Discussion there is data compared according to the methodology mentioned above. The basic system comparison of social security and health insurance in the Czech and Slovak Republics belongs among the topics of the final discussion. The possibility of consolidation of health and social insurances in both countries also taking into consideration the opinions of the involved experts is largely covered here. The most significant discussion focus is the comparison of the aim and activity of the MAS in the Czech and Slovak Republics. The results show that the aim and activity of the MAS are very similar in both countries; which is logical regarding the common historical base. Czech and Slovak main MAS activity within the health insurance is the auditing activity; i.e. the audit of evaluation of the health condition by the involved medical doctor as well as the inspection if the treatment mode of people on sick leave is being followed. It is also possible to notice some nuances in the elaboration in both MAS systems; which are separated today. Regarding the legislation it is possible to say that the Slovak medical assessment service work in a more consistent way that is also supported by the statistic data containing more performed audits of the treatment mode following and a more frequent usage of sanction means towards insurers which is the result of the more detailed strategic planning of inspections. The diploma thesis offers a comparison of health insurance systems and tasks and activities of the MAS in the Czech and Slovak Republics. It can be used as a study document for students of social politics and a social security law. It can also be used as an impulse to other explorations in this area and to start thinking of various possibilities how to arrange the social security system of these two countries.

The main idea of this diploma thesis is to analyse benefits, which can be provided by employers to their employees with regard to the impact on the personal income tax base and corporate income tax base. The analysed employee benefits include tax and deduction benefits, whether they can be regarded as tax deductible expenses and whether they are included in the taxable income of an employee. The benefits provided in DELTA a. s. based in Kardašova Řečice were analysed. Their extent and impact on the tax base were examined in this company. The thesis also examines, whether it is appropriate to adjust the benefit system or not.

Swedish public administration has for the last few decades undergone reforms aimed at making it more efficient. A substantial part of these reforms have concerned creating clearer roles for politicians versus officials in the public sector, i.e. giving politicians a responsibility for setting goals and steering activities and public officials the role of implementing them. This study aims to examine one reform following this path that is under implementation in a Swedish public authority; Försäkringskassan, the Social Insurance Agency. The purpose of the reform is to increase the organization’s effectiveness and the rule of law. The reform means that decision-making committees, Social Insurance Committees, consisting of political appointees are being replaced by public officials as decision-makers in complex social insurance cases. The purpose of this study is to see if, and how this reform could affect the democratic foundation of these decisions. The study concludes that the reform will have a negative impact on the democratic support and the legitimacy of the decisions made, as it indirectly removes the citizens’ possibilities of expressing discontent through elections. This reform could also have a negative impact on the quality of rule of law if the new roles for public officials as decision-makers are not properly exercised.

This Master´s thesis engaged in the questions of provided employee benefits in profit and non-profit sector. The theoretical part is based on professional literature, defining employee benefits, motivation and legislation which regulates employee benefits and describes in detail individual benefits with focus on the tax deductibility. The Practical part is engaged in the questions of analysis of employee benefits of profit and non-profit organization, it processes surveying theirs employees for comparison in provide benefits and it processes about proposals and recommendation for optimization employee benefits in these compared organizations.

This work deals with problems of structure of health and social insurance base and tax base, especially of tax base of income tax of employees. It deals with differences which occure in these bases.

The graduation theses is focused on wage problems and related areas in the private sector and contains summary of informations necessary to right pay accounting. With respect to tax and social insurance reforms in last years the main aim of this theses is to compare the impact of changes on pay accounting in years 2007 -- 2009. Problems of social and health insurance and taxes are mentioned in regularizations valid in these years. In every chapter are added examples concerning these problems. These examples allow year-on-year comparison. The graduation theses contains within mentioned problems also other problems: payroll deductions, mileage, refundof wages and benefits as other form of remuneration of employees. Also in these chapters are given examples for best understanding and clarity. Each chapter contains also accounting of mentioned problems in double-entry accounting. The graduation theses is ended up with complex example which compares height of net earnings in years 2007 -- 2009.