The main purpose of this dissertation is to analyse and identify problems arising from the Swedish Social Insurance Agency’s (SSIA) perceptions of parents, as they appear in the brochures targeted at expectant or new parents between 1974 and 2007. The aim is to distinguish who are being pointed out, constructed, and normalised as parents; and to analyse the functions of the recipients and the senders respectively. The aim is to be considered in the light of the SSIA’s commitment to gender equality, a policy that promotes equal access to the insurance of parents to share the parent’s insurance more equally. The dissertation is based on a theoretical framework that may principally be described as a feminist discourse analysis, which, among other things, means that a constructivist approach is of central importance. In addition, an intersectional perspective is an important starting point, putting the focus on the interaction and interdependence between different social categorisations. In four analysing chapters, the material is being tackled from different approaches or angles. In the first chapter, a picture is drawn of the institutional and political context that sets the prerequisites of the insurance regulations as well as the way the texts have been written and may be understood. The second chapter presents an analysis, in the terms of space deixis, of whom is/are being pointed out and positioned as recipient/s by SSIA. In the third chapter, an analysis of the normalised notions of parents that are identified in the texts; and of what parents are being favoured and described as ‘normal’. In the fourth chapter, the functions of the different actors are being analysed, showing how the relationship between the SSIA and the parents is constructed from in the texts. The results show that, in all brochures, parenthood is strongly gender-marked and that gender equality, above all, is to be understood as a quantitatively even distribution between mothers and fathers. In today’s brochures, the agency identifies and normalises recipients who primarily are biological mothers with orderly conditions, living in nuclear families with biological children. The older brochures have a higher level of gender neutrality in their texts, where mothers and fathers are placed equally and at the same distance from the position of the sender. The newer brochures, however, represent a wider range of social categorisations, and thus present a more complex picture of parenthood. The results also show that the function of SSIA in the texts is primarily economic, and that there is no obligation for parents to share the parent’s insurance equally, despite the political resolutions that impose this task on the agency.

The purpose of this master thesis is comparing the taxation of income of employees in the Czech Republic and Germany. The theoretical part is focused on describing the taxation of income of employees in both analyzed states. This part also includes an explanation of the social insurance system in both countries. The empirical part of thesis oncentrates on a comparison between the tax burden of Czech and German employees among various income groups and various taxpayer. The tax burden is then compared with the effective tax rate. The final section of this thesis compares values of redistribution indicators, such as indicators of interval and global progressivity (Lorenz curve, Gini coefficient.

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.

The thesis discusses the advantages (disadvantages) of the employing part-time workers in the Czech and Slovak Republic. In each country, the part-time contracts are divided into theoretical and practical parts. In the theoretical part of thesis the part-time contracts are described in terms of legislation. The practical part applies the theoretical part on illustrative examples. Conclusion includes evaluation of results and suggestions for possible improvements.

Résumé.<p>Introduction.<p>Le premier chapitre de l’introduction expose les problèmes posés à la sécurité sociale par le vieillissement de la population et plus particulièrement par le développement de la dépendance des personnes âgées. Ces problèmes sont illustrés par l’évolution des dépenses en soins de santé pour les aides aux actes de la vie journalière en institutions d’hébergement des personnes âgées, et à domicile. <p>Le deuxième chapitre décrit les instruments d’évaluation qui sont étudiés dans la présente dissertation. En effet, en Belgique, le financement des soins à la dépendance est réalisé sur base d’une évaluation à l’aide d’une échelle de l’INAMI ;une allocation à la personne âgée peut être obtenue par les personnes âgées dont la dépendance est alors évaluée à l’aide de l’échelle de la prévoyance sociale que nous appellerons aussi APA. Nous les comparons à l’outil d’évaluation utilisé en France et dénommé AGGIR pour autonomie gérontologique, groupes iso-resources.<p>Méthodes et populations.<p>Méthodes.<p>Nous validons les trois instruments sur le plan du construit à l’aide la Classification Internationale du Fonctionnement (CIF) de l’OMS. La validité est évaluée de différentes manières :validité concurrentielle entre les trois instruments ;validité concomitante des trois instruments par comparaison aux temps de soins nécessaires par les méthodes de corrélation, leur capacité de discriminer des catégories de dépendance ;la fidélité des instruments est également étudiée. <p>Populations<p>Quatre enquêtes ont été réalisée :la première en institutions de personnes âgées, la seconde à domicile, la troisième à domicile et la quatrième en institutions de personnes âgées avec la collaboration de différents professionnels :infirmières soignantes, infirmiers conseils de mutualité et l’auteur de la dissertation.<p>Résultats.<p>La troisième partie de la dissertation expose les résultats démographiques et des tests de validation.<p>Discussion.<p>La quatrième partie évalue les résultats. L’échelle de l’INAMI est de conception ancienne pour son contenu. Sa validité est suffisante pour étudier les charges en soins de populations de patients mais insuffisantes pour l’évaluation des besoins individuels, car elle n’évalue pas les besoins pour les actes instrumentaux de la vie journalière.<p>L’échelle APA a une mauvaise validité de contenu ;sa validité de construit est la moins bonne des trois instruments étudiés. Sa fidélité est médiocre. Cette échelle est à déconseiller.<p>La grille AGGIR a une validité de contenu moderne et bonne, une bonne validité de construit et une bonne fidélité.<p>Conclusions.<p>Des trois instruments étudiés, la grille AGGIR est la plus performante et permet à la fois le financement des soins à des populations des patients et l’évaluation de critères d’éligibilité pour l’octroi d’avantages sociaux. / Doctorat en sciences médicales / info:eu-repo/semantics/nonPublished

This thesis deals with issues related to internal guidelines of the particular company. Initially defines the internal guidelines and related basic concepts and then analyzes guidelines of the company and proposes implementation of new company regulations or improvement of the existing ones in order to help the company to statutory and effective accounting

This thesis aims to analyze how tendencies to corruption affect trust in Central Managing Authorities: Sweden Public Employment Service, National Service Center, and Swedish Insurance Agency.  The research questions are:  · Can the trust and legitimacy for the three Central Managing Authorities has been affected by corruption?  · What similarities and differences exist about the corruption into Swedish Public Employment Service, National Service Center, and Swedish Social Insurance Agency?  · Can the lack of trust and legitimacy have other causes than the occurrence of corruption?  The study used comparative method, where cases have been compared and analyzed out from theoretical framework. Through comparation, similarities and differences between the cases and find explaining factors about how corruption can affect trust through applying of the theoretical framework was identified. There are some important implications. First, corrupt tendencies can lead to common interests be override because of personal interests. Second, the democratic values in the public administration can be affect negatively because of corrupt tendencies. Lastly, knowledge and awareness are fundamental for how corrupt tendencies affect citizen’s trust for Central Managing Authorities.