In 2020, many Swedes were infected by the COVID-19 virus. The individuals who now suffer from post-COVID conditions have symptoms that resemble the neurological disorder myalgic encephalomyelitis (ME). ME is predicted to increase in the aftermath of the pandemic. Both post-Covid and ME patients commonly encounter misunderstandings, a lack of treatment options and experience difficulties with the Swedish Social Insurance Agency. The purpose of this study is to examine how patients with ME experience their condition to affect the relationships to people in their everyday life and the reception from the health care system as well as the Swedish Social Insurance Agency. The study also examines important factors in coping with the condition. Previous research on the disorder shows difficulties with getting diagnostic legitimacy, a drastically diminished social life, stigma and traumatic experiences with the Swedish Social Insurance Agency. This study is based on six semi-structured video interviews with people who have ME. The analysis of the results has its foundation in Goffman’s dramaturgical theory and his concept of stigma. It further draws on Elias’ and Scotson’s explanation of moral differentiation and Antonovsky’s determining factors of coping with traumatic events. The empiric material shows that having ME leads to a diminished group of friends, which seems to affect the young participants the most. They are also more prone to stigmatization by superficial acquaintances and new contacts. A shared experience among the participants is stigmatization in primary care, which also complicates their encounters with the Swedish Social Insurance Agency. Emotional, practical and financial support make it easier to handle the situation. When needed, it is essential to be able to rest. The situation also becomes easier to handle if the individual is able to create meaning from the new life circumstances. / 2020 smittades många svenskar av covid-19. De individer som drabbats av långtidscovid har en symptombild som liknar den neurologiska sjukdomen myalgisk encefalomyelit (ME). En sjukdom som förutspås öka i spåren av pandemin. Båda dessa patientgrupper möts av oförståelse, brist på behandlingsalternativ och problem med Försäkringskassan. Denna studie ämnar undersöka hur ME-sjuka upplever att sjukdomen påverkar relationen till de människor individen möter i vardagen samt bemötandet från vård och Försäkringskassan. Den fokuserar även på vad som är viktigt för individens hantering av situationen som sjuk. Tidigare forskning om sjukdomen visar på problem med diagnostisk legitimitet, krympta sociala nätverk, stigmatisering och traumatiserande behandling av Försäkringskassan. Studien är baserad på 6 semistrukturerade videointervjuer med ME-patienter. Resultaten har analyserats utifrån Goffmans dramaturgiska perspektiv samt teori om stigma. Vidare används Elias och Scotsons beskrivning av moralisk differentiering samt de faktorer Antonovsky uppger som avgörande för att hantera traumatiska händelser. Empirin visar att ME leder till en reducerad vänskapskrets, vilket de unga lider mest av. Unga är i större mån även utsatta för stigmatisering av ytliga bekanta och nya kontakter. Samtliga deltagare upplever stigmatisering inom primärvården, vilket bidrar till en komplicerad ärendeprocess hos Försäkringskassan. Hanteringen av situationen som sjuk främjas av emotionellt, praktiskt och ekonomiskt stöd, möjlighet att vila samt att utifrån nya förutsättningar finna mening i livet.

Syftet med studien var att ta reda på hur ett antal individer som fått besked om nekad sjukpenning trots läkarintyg upplever och hanterar sin livssituation och deras ekonomiska förutsättningar efter förlorad sjukpenning. För att besvara studiens syfte och frågeställningar genomfördes kvalitativa intervjuer med sju individer som har upplevelse av att få nekad sjukpenning trots läkarintyg. Teorierna som tillämpats i analysen var coping och stigma. Resultatet visade att majoriteten av respondenterna upplevde att de påverkats negativt av beskedet, både ur ett känslomässigt och ekonomiskt perspektiv. För att hantera sin livssituation använde respondenterna både problemfokuserade och emotionella copingstrategier. Resultatet visade även att majoriteten av respondenterna upplever sig stigmatiserade, både i samhället och av myndigheterna. En av studiens viktigaste slutsatser är att det finns brister i sjukförsäkringen. Det saknas samverkan mellan Försäkringskassan, den enskilde och andra myndigheter. Bedömningen av den enskildes sjukdom och arbetsförmåga skiljer sig också mellan läkare och försäkringskassa. / The aim of the study was to explore the experience of individuals who have been denied sickness benefit despite medical certificates and how they master life and their economy without it. To answer the questions of the study, qualitative interviews were conducted with seven individuals who have the experience of being denied sickness benefit despite medical certificates. The theories applied in analyzes were coping and stigma. Results showed that respondents felt they were negatively affected, both from an emotional and financial perspective. To manage their life situation, respondents used both problem focused and emotional coping strategies. Results showed that respondents felt stigmatized, both in society and by the authorities. Conclusion of the study is that there are shortcomings in Swedish health insurance. Collaboration is poor between social insurance agency and the individual. The assistant of the individual’s illness and ability to work differs between doctor and social insurance fund.

The present thesis focuses on the comparison of the Czech pension system before 2010 with the one after the changes made in 2010-2013. The parameters of the first pillar which changed in the mentioned period are analysed. The partial adjustments of the first pillar are viewed by prism of the following criteria: budget accountability, quality of life, solidarity, contributory principles, participation and the persistence of the chosen solution in the time. Furthermore the thesis focuses on the effects induced by the implementation of the second pillar. And last but not least is attention paid to the chosen components of the third pillar, which under went changes in 2010-2013 years. Important part of the thesis is a research conducted by online questionnaire, which aimed to find out what knowledge about the pension system and its changes in 2010-2013, do the citizens have. Theoretical bases includes the theory of path dependency, the theory of institutionalism, the welfare state theory and the criterion anchoring. The present thesis applies the method of analysis of secondary data and the method of comparative analysis. To obtain secondary data, methods of document and data record searching are used. Powered by TCPDF (www.tcpdf.org)

Выпускная квалификационная работа (магистерская диссертация) посвящена развитию института социального и личного страхования в России. Рыночные отношения обусловило потребность в страховании имущественных интересов, связанных с жизнью и здоровьем граждан, а также имущественные интересы, связанные обязанностью возмещения вследствие причинения вреда третьим лицам. Задача усовершенствование видов и форм личного страхования требует изучения и тщательного анализа. Актуальность исследования обязательных форм социального и личного страхования обусловлена потребностью оценки и счислением потерь, наступающих в результате различных непредвиденных ситуаций для последующего предъявления и взыскания. Более всего социальная защита актуальна для социально незащищенных слоев населения, которым приходится компенсировать убытки самостоятельно. / Final qualification work (master thesis) is devoted to the development of the institution of social and personal insurance in Russia. Market relations necessitated the insurance of property interests related to the life and health of citizens, as well as property interests related to the obligation to compensate for damage to third parties. The task of improving the types and forms of personal insurance requires study and careful analysis. The urgency of the study of compulsory forms of social and personal insurance is conditioned by the need for evaluation and the calculation of losses arising as the result of various unforeseen situations for subsequent presentation and collection. Most of all, social protection is relevant for socially unprotected layers of the population, who have to compensate for losses on their own.

Essay 1: Several countries practice a system where laymen, who lack legal education, participate in the judicial decision making. Yet, little is known about their potential influence on the court rulings. In Sweden lay judges (nämndemän) are affiliated with the political parties and appointed in proportion to political party representation in the last local elections. This paper investigates the influence of their partisan belonging when ruling in asylum appeals in the Migration Courts, where laymen are effectively randomly assigned to cases. The results show that the approval rate is affected by the policy position of the laymen's political parties. In particular, asylum appeals are more likely to be rejected when laymen from the anti-immigrant party the Swedish Democrats participate, and less likely to be rejected when laymen from the Left Party, the Christian Democrats or the Green Party participate. This indicates that asylum seekers do not receive an impartial trial, and raises concerns that laymen in the courts can compromise the legal security in general. / Essay 2: Although economic circumstances have been argued to be a major determining factor of attitudes to redistribution, there is little well identified evidence at the individual level. Utilizing a unique dataset, with detailed individual information, provides new and convincing evidence on the link between economic circumstances and demand for redistribution (in the form of social benefits). The Swedish National Election Studies are constructed as a rotating survey panel, which makes it possible to estimate the causal effect of economic changes. The empirical analysis shows that individuals who experience a job loss become considerably more supportive of redistribution. Yet, attitudes to redistribution return to their initial level as economic prospects improve, suggesting that the effect is only temporary. Although a job loss also changes attitudes to the political parties, the probability to vote for the left-wing is not affected. / Essay 3: A well-functioning labor market is characterized by job reallocations, but the individual costs can be vast. We examine if individual's ability to cope with such adjustments depends on their cognitive and non-cognitive skills (measured by the enlistment tests). Since selection into unemployment is a function of skills, we solve the endogeneity of a job loss by using the exogenous labor market shock provided by the military base closures in Sweden following the end of the Cold War. We find, first, that, on average, labor earnings decrease and unemployment and labor-related benefits increase for those affected. Second, there are heterogeneous treatment effects in terms of unemployment; the treated individuals with high non-cognitive and cognitive skills face lower unemployment effects than the treated individuals with low non-cognitive and cognitive skills.

Essay 1: Individuals with higher socioeconomic status (SES) also tend to enjoy better health. Evidence from the economics literature suggests that a potential mechanism behind this “social health gradient” is that human capabilities, that form SES, also facilitate health-promoting behaviors. This essay empirically investigates the significance of socioeconomic differences in health behaviors, using dental care consumption as an operationalization of health investments. I focus on adults at an age where lifetime trajectories for SES can be taken as given and use lifetime income to capture SES. I estimate the impact of lifetime income on dental care consumption and find robust evidence that the social gradient in dental care consumption steepens dramatically over the life-cycle. Considering that dental care consumption only reflects a small part of individuals' health investments the results suggest that lifetime effects of SES on health behaviors could be substantial in other dimensions. Essay 2: This essay studies the effect of competition on prices on a health care market where prices are market determined, namely the Swedish market for dental care. The empirical strategy exploits that the effect of competition differs across services, depending on the characteristics of the service. Price competition is theoretically more intense for services such as examinations and diagnostics (first-stage services), compared to more complicated and unusual treatments (follow-on services). By exploiting this difference, I identify a relative effect of competition on prices. The results suggest small but statistically significant negative short-term effects on prices for first-stage services relative to follow-on services. The results provide evidence that price-setting among dental care clinics responds to changes in the market environment and substantial effects of competition on prices over time cannot be ruled out. Essay 3: The Swedish dental care insurance subsidizes dental care costs above a threshold and becomes more generous as dental care consumption increases. On average, higher-income individuals consume more dental care and have better oral health than low-income individuals. Therefore, the redistributional effects of the Swedish dental care insurance are ambiguous a priori. I find that the dental care insurance adds to the progressive redistribution taking place through other parts of the Swedish social insurance (SI) for individuals aged 35-59 years whereas it reduces the progressivity in the SI for those aged 60-89 years. While the result for the oldest individuals is problematic from an equity point of view, the insurance seems to strengthen the progressitivy of the Swedish social insurance for the vast majority of patients.

我國社會保險為職域型社會保險，未參加其他社會保險者始納保國民年金保險。國民年金保險制度之設計，係以與勞保年金化接軌為內涵，考量多數國民一生中均會面臨職業轉換，而以「有工作加勞保，沒工作加國保」的方式設計，因此年資之通算與併計、各項給付連貫與整合，均為立法之重點。二項社會保險制度整合，特別強調老年年金給付的年資合併計算與手續合併請領。然而，勞工保險與國民年金保險畢竟為二個不同的社會保險制度，其加保資格、保險法律關係及給付條件、方式與內容等均有不同，兼以勞工保險退保後仍具有「餘後效力」，致使可能與國民年金保險效力重疊，均使勞保與國保在實務運作上充滿了問題與困難。 　　經由研究後首先發現，勞工保險與國民年金保險年資併計的設計無法完全涵蓋所有風險，造成對於年金給付之財產權及期待保障力有未逮之處。再者，勞保與國保間除老年年金給付外，其餘各項給付在勞保制度本身設有擇一請領之規定，國保制度本身亦有擇一請領之規定，且勞保與國保相互間亦設有僅得擇一請領之規定，惟實務上卻發生不同風險可以分別向二種社會保險請領保險給付，並分別受有最低基本保障金額的年金，規避擇一請領之怪現象，造成制度間給付的不公平。第三，勞保年金化過程中，為保障98年1月1日年金制度施行前有舊制保險年資者之信賴利益，且為鼓勵民眾申請年金而採行之「保證領回制度」，配合不同風險可以分別向二種社會保險請領保險給付之漏洞，亦加深了給付整合間之問題。 　　本文由社會保險之原理原則及年金社會保險之憲法基礎出發，探討研究勞保與國保之間的法律關係之定性與起迄，年金之期待保障，並依風險類別及實務案例分析勞保與國保間各項年金給付年資併計對於年金期待權保障之漏洞，給付競合時擇一請領與併領巧取給付問題，以及在現行法令規範下，保證領回制度實施加深巧取給付之情形，並提出具體建議。在朝野致力於年金改革之氛圍下，期能將勞保與國保制度整合經驗擴及其他社會保險之整合，以完整保障各社會保險被保險人之年金權利，避免巧取給付問題再度發生。

中國大陸於1997年向全國推廣個人帳戶制和社會統籌制相結合的養老保險制度。該個人帳戶制度缺乏互濟性，運行效果不彰，又復有空帳運轉、基金挪用等問題。本文利用文獻分析法，欲探究中國大陸養老保險個人帳戶法制之形成過程。養老保險個人帳戶制的改革是國有企業改革、市場經濟體制改革、世界銀行、新自由主義思潮和媒體宣傳、學界背書等因素共同作用的結果。累積式個人帳戶制度一定程度達到了減輕國有企業責任和國家財政負擔、處理通貨膨脹和累積資本的目的，卻缺乏共濟性，無法因應通貨膨脹風險，暴露國民於老年經濟風險之中。未來中國大陸養老保險之改革應回復保障老年經濟安全之主要目標，將個人帳戶制從基本養老保險層次分離，健全社會保險法制，方符合社會保險之理念，保障公民社會安全權。 / It’s in 1997 that mainland of China decides to promote the pension insurance system which has been combined between the individual retirement account and PAYG nationwide. There are some problems existing in such an IRA system such as the lacks of the mutuality, the unsatisfying operation effect, and the operation of the empty account as well as fund misappropriation. With the adoption of the literature analysis method, this paper aims to explore the formation process of mainland China IRA legal system of pension insurance. The reform of IRA system of pension insurance serves as the result of the joint action of numerous factors such as state-owned enterprise reform, market economy system reform, World Bank and neo-liberalism and media propaganda as well as academic endorsement. To some extent, the cumulative IRA has reached the goal of alleviating the responsibility of state-owned enterprises and the financial burden of the State, as well as dealing with inflation and accumulating capital. However, its lacks of the mutuality and inability to deal with the inflation risk will expose the citizens to the risk of the old economy. Therefore, in the future, the reform of pension insurance in mainland China should insist the main goal of guaranteeing the old-age economic security so as to not only separate IRA from basic pension insurance, but also perfect the social insurance legal system, and in such way it will conform to the concept of social insurance and guarantee the citizen's right to social security.

(RESUMÉ) Název práce: Vývoj daňové soustavy, reformy daně z příjmů od roku 1993 do současnosti v ČR a jejich vliv na sociální sféru Title: Development of the Tax System, the Income Tax Reforms in the Czech Republic Since 1993 to the Present Day and Their Influence over the Social Sphere Autor: Kristýna Schmitzerová Cílem této práce je zajistit přísun informací studentům, ale i laické veřejnosti, jež se v dnešní době setkává s pojmem daně. Od základů vysvětlit dané pojmy a jejich historii, která se k daním a daňové soustavě pojí a zároveň poukázat na koho a na co mají daně vliv. Propojení se sociální sférou tato práce popisuje v dopadu daňové povinnosti, funkci všeobecného zdravotního pojištění a sociálního zabezpečení. Toto propojení je důležité pro každého občana, jelikož je součástí systému, který se v rámci společnosti vyvinul. Praktická část je tedy přehledem kam, co a jak udělat, přihlásit, odevzdat v rámci daní, aby občan mohl vykonávat zaměstnání nebo podnikat. Z důvodu vzniku této práce a praktického přehledu je zřejmé, že systém daní, který má dopad na každého z nás, je komplikovaný a často až nepřehledný. Tyto vlastnosti většinou vyvolávají nechuť ke studiu tohoto tématu. Ovšem, jak často slýchaná věta "neznalost zákona neomlouvá" napovídá, mělo by být v zájmu celé společnosti se o tomto...

This diploma thesis explores effective tax rates of personal income tax in the European Union. It analyzes the tax policy of newer and older EU member states in relation to personal income tax and social security. Structural elements of this tax play an important role in taxation of natural persons and differ vastly in individual states of the EU. The discrepations among the taxation rates can cause serious problems in the functioning of the single market of the EU. The EU aims to coordinate and harmonize the direct taxes, which would remove the obstacles to the single market functioning. The taxation of natural persons shows apparent mutual differences among the states -- not just regarding rates of this particular tax -- resulting from cultural customs. These differences do not, so far, enable the approximation of individual states in natural persons' taxation and create space for possible tax competition.