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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
81

Mzdové účetnictví v roce 2010 v komparaci se změnami roku 2011 / Payroll accounting in year 2010 in comparison with changes in year 2011

Jánová, Iveta January 2010 (has links)
This graduation thesis deals with regulation of payroll accounting. The aim is to provide a comprehensive picture of calculating employee wages in the year 2010 (based upon actual law) and how it is recognized in accounting evidence of employer. Gradually, I deal with the issue of labor-law relations, employee compensation, health and social insurance and the calculation of income tax. The penultimate chapter deals with changes that occurred in the year 2011. Last chapter is devoted to a complex example that shows the calculation of wages in year 2010 compared with 2011.
82

Vývoj a komparace právní úpravy sociálního pojištění v České a Slovenské republice / Development and Comparison of Legal Regulations Concerning the Social Insurance Systems in the Czech and Slovak Republics

Kvočáková, Lucia January 2014 (has links)
The dissertation presented concerns the development trends in social security provision in the territory of the present-day independent states of the Czech and Slovak Republics, which, with only a short interruption in difficult Nazi occupation in World War II, made up the common state administration unit of Czechoslovakia, from 1918 to 1993. The dissertation continues tracing the evolution trends in the welfare system in each republic upon the dissolution of the federal state, and, finally, it focuses on the comparison of pension reforms implemented in both countries. Firstly, the developments in the legal regulations concerning social security schemes in the period preceding the First Czechoslovak Republic are studied. Both states were integral parts of the Austro-Hungarian Empire, where a social reform was implemented in 1888 in its Austrian part, known also as Taaffe's Reform. It introduced mandatory public social insurance in three separate acts. The reform was inspired by Otto von Bismarck, Chancellor of the German Reich. In 1918, after World War I, the Austro-Hungarian legislation was fully adopted by the newly formed Czechoslovakia and the burden of responsibility for all problems regarding the previous social security system assumed. Social security contributions in the period of the First...
83

O contribuinte individual no direito previdenciário brasileiro / The individual contributor in the Brazilian social security law

Aguiar, Rodolfo Ramer da Silva 03 September 2014 (has links)
Made available in DSpace on 2016-04-26T20:23:10Z (GMT). No. of bitstreams: 1 Rodolfo Ramer da Silva Aguiar.pdf: 1891808 bytes, checksum: 4367e955b5545ebf43eaa0493d7b0e26 (MD5) Previous issue date: 2014-09-03 / This research aims to investigate preliminarily the rise of the individual contributor and its constant evolution, through an historic, positive and systemic study; then traces the legal relationship of this from, under the protection of Civil Law (precedent law) and Social Security Law (current law), without forgetting the constant liaison with the Constitutional Law and of its origin on the dignity of the human person. The study will check the current rules by which the genus of individual taxpayer encompasses several species of policyholders, the overwhelming majority of self-employed workers, protecting them and ensuring their social security. Addressing the details of the origin of individual contributors, in addition to clarifying the requirements for its membership, subscription, contribution scheme, as well as the institutes of the rate, the contribution salary and legal design with the general social security scheme (RGPS) are fundamental aspects to understand the institute. Another highlight is the modern context of significant legislative changes, particularly the introduction of Law No. 9.876/1999, which included in the Brazilian social security system the individual taxpayer as it is known today. From this act on, those who work on their own and get income are automatically affiliated to the RGPS , so, are considered single taxpayers, hence the duty to contribute to social welfare. The constant increase in the number of individual taxpayers in the Country deems relevant a detailed study of the role from such taxpayers, as well as the institute of social security and its real conditions to minimize the social risks / Esta pesquisa tem por objetivo investigar, preliminarmente, o surgimento do contribuinte individual e sua constante evolução, por meio de estudo histórico, positivo e sistêmico; para, em seguida, traçar a relação jurídica dessa figura, sob a proteção do Direito Civil (direito precedente) e do Direito Previdenciário (direito atual), sem se esquecer de sua estreita ligação com o Direito Constitucional e de sua origem na dignidade da pessoa humana. O trabalho trata de verificar as regras vigentes pelas quais o gênero contribuinte individual abarca diversas espécies de segurados obrigatórios, uma imensa maioria de trabalhadores por conta própria, protegendo-lhes e garantindo-lhes a seguridade social. Aborda os pormenores da origem do contribuinte individual, além de esclarecer as exigências para a sua filiação, inscrição, contribuição no regime, assim como os institutos da alíquota, o salário de contribuição e a concepção legal perante o regime geral de previdência social (RGPS), aspectos fundamentais para o entendimento do instituto. Destaca, ainda, o contexto moderno de significativas mudanças legislativas, em especial a introdução da Lei no 9.876/1999, que incluiu no sistema previdenciário brasileiro o contribuinte individual tal qual é conhecido atualmente. A partir dessa Lei, todos aqueles que trabalham por conta própria e auferem renda são automaticamente filiados ao RGPS, portanto, contribuintes individuais, daí o dever de contribuírem para a seguridade social. O aumento constante do número de contribuintes individuais no País torna necessário um estudo detalhado para esclarecer com precisão o papel desses contribuintes, bem como o instituto da seguridade social e suas reais condições de minimizar os riscos sociais
84

An evaluation of the parametric amendments of legislation relating to the distribution of retirement benefits upon divorce

Wiid, Yvette January 2011 (has links)
<p>This thesis will examine the effects of divorce on the benefit payable to a member of a retirement fund, where divorce has occurred before the member has reached retirement age. In&nbsp / particular, parametric (that is, piecemeal) amendments to the relevant legislation will be analysed in order to outline the development of the legislation relating to divorce and the consequent distribution of&nbsp / assets (including retirement savings). The previous and current legal position in South Africa relating to divorce and retirement savings will be set out and critically analysed to determine whether the current position can be regarded as an improvement upon the previous legal position, or whether other and/or new problems in this area have been created. Parametric amendments to&nbsp / relevant legislation have thus far been the subject of many cases in our courts and adjudicative tribunals. A systemic overhaul of a particular area of law is a useful tool in providing legal certainty&nbsp / and clarifying the laws applicable to that area. This thesis will therefore argue in favour of a systemic overhaul of the legislation applicable to the allocation of retirement benefits at divorce, as opposed to the ineffectual parametric (i.e. piecemeal) amendments that have been implemented thus far. An essential aspect of this study is a comparative study of South African legal principles&nbsp / relating to retirement benefits and divorce with the legal principles of this subject in the United Kingdom (UK).</p>
85

An evaluation of the parametric amendments of legislation relating to the distribution of retirement benefits upon divorce

Wiid, Yvette January 2011 (has links)
<p>This thesis will examine the effects of divorce on the benefit payable to a member of a retirement fund, where divorce has occurred before the member has reached retirement age. In&nbsp / particular, parametric (that is, piecemeal) amendments to the relevant legislation will be analysed in order to outline the development of the legislation relating to divorce and the consequent distribution of&nbsp / assets (including retirement savings). The previous and current legal position in South Africa relating to divorce and retirement savings will be set out and critically analysed to determine whether the current position can be regarded as an improvement upon the previous legal position, or whether other and/or new problems in this area have been created. Parametric amendments to&nbsp / relevant legislation have thus far been the subject of many cases in our courts and adjudicative tribunals. A systemic overhaul of a particular area of law is a useful tool in providing legal certainty&nbsp / and clarifying the laws applicable to that area. This thesis will therefore argue in favour of a systemic overhaul of the legislation applicable to the allocation of retirement benefits at divorce, as opposed to the ineffectual parametric (i.e. piecemeal) amendments that have been implemented thus far. An essential aspect of this study is a comparative study of South African legal principles&nbsp / relating to retirement benefits and divorce with the legal principles of this subject in the United Kingdom (UK).</p>
86

Benamiai, kaip socialinės atskirties grupė / Homeless as socially excluded group

Sadauskas, Justinas 20 March 2006 (has links)
The aim of this paper is to present the living conditions of homeless people and to explore the reasons which promote the social exclusion of homeless men and women.
87

Sickness Absence in Sweden : Its relation to Work, Health and Social Insurance Factors

Engström, Lars-Gunnar January 2009 (has links)
Background: The high levels of sickness absence and disability pensioning experienced during the 1990's and 2000's have become both socially as well as financially burdensome for society. Sickness absence implies a costly loss of production for society and large groups of individuals are risking to become marginalised on the labour market. Sickness absence is both a public health and an economic problem. Thus from both a human approach as well as from an economic perspective it is urgent to increase knowledge about what influences individual behaviour when it comes to sickness absence and return to work. Objectives: The overall aim of the thesis is to elucidate the decisive factors for explaining sickness absence. Three different aspects of sickness absence were considered, i.e. factors leading to sickness absence, factors preventing sickness absence and factors leading back to work ability and work when being sickness absent. This is done using a frame of reference involving broadly defined areas of work, health and social insurance related factors. Material and methods: Study I analyzes the outcome of unemployed sick-listed individuals. A total of 280 individuals from the county of Värmland were followed through register data between the years 2000 to 2001. Linear and logistic regression models were used to analyze the occurrence of short and long term economic incentives. Study II has a longitudinal design and explores determinants of return to work. Sick-listed individuals with a stress-related psychiatric diagnosis from the county of Värmland were analyzed over a period of three years (2000-2003) using logistic regression. The data comprised 911 individuals. Study III is a cross-sectional study using questionnaire data from the county of Värmland from year 2004. A total of 3123 persons either working or being self employed were analyzed on determinants of work presence through logistic regression. Study IV had a cross-sectional design and used questionnaire data from five counties in central Sweden. The data, from 2004, comprised 10536 individuals being employed, i.e. not self-employed, and with self reported physical and mental medical conditions. Logistic regression was mainly used in the analysis and the focus was on risk factors for long term sickness absence. Study V comprises cross-sectional data retrieved at three separate occasions between 1991 and 1994. It includes 8839 individuals from five counties in western Sweden with sickness absence spells over 60 days. The data was analysed through bi-variate probit regression with a focus on effects of vocational rehabilitation on return to work. Results: The results from study I were interpreted as that both short and long term economic incentives matter for the outcome of sickness absence through the interaction of different insurance systems. The principal findings from study II was that age, gender and factors implying less favourable health characteristics and thereby lower work capacity, reduce probabilities of returning to work after long term sickness absence. Considering study III determinants of work presence were found to vary between sexes and whether the determinants were counteracting long or short term sickness absence. Factors interpreted as job control counteracted short term absence. Sense of coherence was found to be an important determinant of work presence for women. In study IV long term sickness absence was found to be related to the level of ill-health. Moreover it was concluded that work environment factors as job strain, job satisfaction, physical work environment were important factors for explaining sickness absence in a population with impaired health. The results from study V indicated that vocational rehabilitation is a potentially effective instrument for improving the individual's work ability and chances of return to work. That no signs of prioritizing selection of rehabilitation participants to those likely to return to work with or without rehabilitation measures, i.e. "managerial creaming", were found was also considered as important results. Conclusions: This thesis shows that we need different models and approaches to improve knowledge about the various aspects of sickness absence as entry into absence, return to work or into disability retirement. It also has the implications that sickness absence behaviour can be influenced. Largely depending on what long term path is chosen for welfare policy at the political level it should be acknowledged that other means, improving working conditions and promoting rehabilitation rather than reducing benefit levels and narrowing the eligibility criteria for the insurance benefits are at hand.
88

SOCIÁLNĚ POLITICKÁ OPATŘENÍ STÁTU A JEJICH VYUŽITÍ V RODINÁCH S DÍTĚTEM S MENTÁLNÍM POSTIŽENÍM / SOCIAL POLITICAL ARRANGAMENTS OF STATE AND THEIR PROFITS IN FAMILIES WITH MENTALLY DISABLED CHILD

HNISOVÁ, Lenka January 2007 (has links)
There were many changes in the Czech social system during last years. Many possibilities for people with disabilities appeared in a state and a non-profit sector - more social benefits and social service. The only problem is in their chaotic arrangement. My thesis is concretely focused on potentialities of families with mentally disabled children. In my theoretical part I therefore describe not only mental illnesses and its stages but also a family of a disabled child and parental education. Hereafter I attend to education and socialization of individuals with a mental disability. The second part of theory targets three social principles of the social system {--} the social insurance, state social support and social welfare/care. At the end of this part I mention the significance of non profit organizations for people affected by mental disabilities. Following theoretical is the practical part which aims (and that is my work{\crq}s objective also) to determine the knowledge of parents about our social benefit schemes and support. Specifically this means to chart the current state of affairs {--} informedness functioning. Based upon these results then create an outline (benefits, services) which will help the parents to distinguish more efficiently within all services offered. The survey was carried out by questionnaires. These were intended for parents of mentally disabled children and aimed at their knowledge. The correspondents {--} parents {--} were separated into groups in accordance with their educational background. It emerged from my results that parents with elementary education are feeling well informed whilst parent with higher education do not consider themselves informed although in accordance with their answers they have a better insight into their child{\crq}s options. Generally the majority of the polled (77%) is not feeling informed. The problem is inadequate information system. Respondents also mentioned what they are lacking in most and what they would consider as being most helpful. The most common answers concerned missing comprehensive review, informative brochures and sufficiently informed staff, which I did contemplate. Based upon these results I have conceived an overview of primary options specifically designed for families with mentally disabled children. I may thus claim that both my hypothesis have been confirmed. I behold the anticipated development of my work in merging information about assigned issues with creating a review of primary options for families with a mentally disabled child. I do hope that this work will leastwise improve their awareness.
89

Spolupracující osoby z hlediska daní a pojistného / Cooperative persons in terms of taxes and insurance

STEHLÍKOVÁ, Blanka January 2011 (has links)
Diplomová práce se zabývá spolupracující osobou z hlediska daně z příjmů, sociálního a zdravotního pojištění. Teoretické poznatky jsou analyzovány na příkladech z praxe, na závěr jsou shrnuty výhody i nevýhody využití institutu spolupráce osob podle § 13 zákona o dani z příjmů. Příloha v MS Excel obsahuje interaktivní tabulky usnadňující výpočet podílu na příjmech a výdajích spolupracující osoby, výpočet daně z příjmů, sociálního a zdravotního pojištění. Algoritmy pro výpočty jsou stanoveny podle zákonů platných pro zdaňovací období 2010 a 2011.
90

Domy s malými byty Ústřední sociální pojišťovny a obce pražské, realizované menzi lety 1932 a 1939, na "Zelené lišce" v Praze, na Pankráci / The municipal and social insurance company's blocks of small flats at "Zelena liska" residential district in the Pankrác area of Prague, built between 1932 and 1939

Helikarová, Kateřina January 2015 (has links)
This thesis aims to analyse the development and planning of the construction of the blocks of small flats at the Zelná liška residental district in the Pankrác area of Prague in the years from 1932 to 1939. The first chapter focuses on how the architectural trends in the country and worldwide at that time impacted the development and the area planning. The second chapter deals with the description of flats being built at that time, which were small in size but practical and hygienic, and the main purpose behind their construction. In particular, it deals with the new look of the apartment houses, with the changes of their ground plans and the law regulations related. The following two parts are dedicated exclusively to the development of the area around Pankrác. The objective is to provide its demarcation and a brief overview of the area's development at the time just before the Capital of Prague was established, and the regulation. The chapters also include a detailed summary of the competition to construct the new municipal houses the new municipal houses in the Zelená liška area between two competitors - the Central Social Insurance Company and the City of Prague. The result of the competition influenced the developer's decision on the choice of type of the houses and flats. Some of these flats are...

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