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Pojistné fondy v České republice / Public insurance funds in the Czech RepublicStanková, Vendula January 2008 (has links)
The objective of this diploma thesis is to describe public insurance funds of social security and to analyse their indicators and factors which influence these funds most. The social insurance system is significant revenue and expenditure channel of the national budget in the Czech Republic. Social and private insurance are two basic types of insurance. Social solidarity is essential principle of social insurance and principle of equivalence is typical of private insurance. This diploma thesis deals with systems of pension insurance, sickness insurance and health insurance. Existing setting of these systems will probably be inconvenient in the future. That is why they are subject of political discussion nowadays. Unfavourable demographic trend is the most major problem of pension insurance system. Effectiveness of sickness insurance is reduced by abuse of sick benefits. Increasing health care expenditures and excess of demand for health care are difficult questions for solving and setting of health insurance. Changes that are being made in social insurance systems today and also their impact on economy are described in conclusion.
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Důchodová reforma v ČR a její dopad na spotřebitele / Pension reform in the Czech Republic and its impact on the consumerLorenc, Tomáš January 2008 (has links)
This thesis considers the pension reform in the Czech Republic and its impact on the consumer. At the beginning it sums up the possibilities of financing the life in retiremnt age and familiarizes the reader with evolution and current level of the pension system in the Czech Republic. It introduces different suggestions of political parties and in analytical part are specified the reasons for change. Then are presented the basic steps for high-quality reform of pension system. In the last chapters is shown the impact on consumer and presented own suggestion for pension reform.
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Redistribuční aspekty daní a pojistného v ČR / Redistribution aspects of taxes and social insurance in the Czech RepublicTěhlová, Jana January 2009 (has links)
This thesis is focused on redistribution of wealth in the Czech Republic. It explains the role of public finance and state budget as the main instruments of redistribution. The thesis indicates the factors that affect the degree of redistribution in the Czech society. Key factors for redistribution are the tax system and social and health insurance. The purpose of this work is to confirm or disprove the hypothesis that in the Czech Republic there is no equal redistribution of household income. Verification of this hypothesis is made on the basis of data from household budget statistics that are published on the Czech Statistical Office web site.
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Solidarita a ekvivalence v systému sociálního pojištění / Solidarity and equivalence in social insurance systemBěloch, Petr January 2007 (has links)
Solidarity and equivalence are basic principles on which is built not only social policy, but also the underlying structure of society as a whole. If the people's look at these principles doesn't correspond to their integration in social security systems, people find it as unjust and the social policy as illegitimate. It will be a task for new government elected in 2010 to solve long lasting problems derived from negative impacts of aging society together with more legitimate setting of solidarity and equivalence. This work analyzes income inequality in Czech Republic compared with other countries, follows the development of replacement rate of retirement pay to wage in time and in comparison with the level of previous income. The work compares the observed data with people's views on the pension system which are presented in the public opinion research. Next part compares two different approaches to solve the "pension crisis" -- the Swedish system of virtual accounts and the Chilean fully funded scheme -- and outlines a new pension system, which doesn't create explicit costs during transition from the current system, increases the involvement of merit principle, supresses excessive redistribution and thus constitutes a long-term sustainable system solution.
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Analýza zásluhovosti v českém důchodovém systému u jednotlivých příjmových skupin / Analysis of equivalence among different income groups in the Czech pension systemVojtová, Magdaléna January 2013 (has links)
This master's thesis deals with the principles of solidarity and equivalence in the Czech pension system, analyzes all the factors which affect the level of equivalence and examines their current settings in the pension system of the Czech Republic. Although there are many variables, that play an important role in the system, salary reduction limits seems to be the most important one. Therefore, great attention is paid to this topic -- the impact of the reduction limits during the pension benefits calculation under the various income groups. In recent years there have been implemented several reforms of the system, but the equivalence is still very low after all. While the standard of living of low-income people after retirement remains the same or even increases, the standard of living of middle- and higher-income groups decreases enormously. The thesis continuously evaluates the economic impact of individual actions and parametric reforms on different income groups and on this basis suggests possible changes and solutions that should lead to higher equivalence of the pension systém.
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Dlhodobá udržateľnosť dôchodkového systému SR a jeho vplyv na verejné financie / Long-term sustainability of the pension system in Slovakia and its impact on public financesKaľata, Martin January 2012 (has links)
Retirement System of the Slovak Republic is composed of two main pillars, which are different from the way they recognize pension benefits. While the first pillar is based on solidarity, the second pillar of the pension system to the fore merit. This thesis seeks to assess the functioning of both these pillars, their most important challenges and opportunities of maintaining the pension system. The maintenance of the pension system is also connected to the main objective of the work, which is the second pillar of the impact on the government deficit, namely the Social Insurance Agency.
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Konvergens och ökad effektivitet? : En undersökning av europeiska sjukvårdssystem efter 1950.Sandström, Nicklas January 2020 (has links)
AbstractThis thesis examines convergence and increased efficiency in European healthcare systems after 1950 and beyond. The countries that is included in the study are Sweden, Norway, Finland, Denmark, Germany, the Netherlands, and the United Kingdom. The purpose that has been answered is, from an economic-historical perspective, contribute to a higher knowledge to European health care systems historical growth, expansion, and structural reforms, and then to analyze in more depth the period 1950 and forward. The questions that have been answered are how European universal and conservative healthcare systems have developed and if it has been a convergence between different models in recent decades. Another question that has been answered if there are any differences in system efficiency measured as the ability of the different systems to affect healthcare-related mortality.At the beginning of the 20th century, the construction of the European countries healthcare systems began. However, it was not until after World War II that the expansion took place and a therefore even a strong increase of cost as a share of GDP.In Europe, two different healthcare models dominate the Nordic universal model and a social insurance system where Germany is the best example. In the Nordic countries, all citizens were included, and the financing was through the tax. In that model, the state was ultimately the guarantor of the individual’s welfare. In the conservative model, different groups could have different insurance solutions for their welfare.The thesis shows a strong convergence of these two models. The collective tax collective has an increasingly important role in both models. Nowadays, there are no major differences on that point. Today, public funding accounts for about 75–80 percent of the total health care costs in both tax- and insurance-financed systems. On the other hand, there are differences in the fact that the social insurance systems are operated by actors other than the region or state. Social insurance systems also tend to provide more equal care in terms of how care is consumed between different socioeconomic groups. In other respects, system efficiency is similar, even though Sweden probably has a lower system efficiency in terms of the resources used.Keywords: Keywords: Universalism, Social insurance systems, Health care, Health care expenditures and Economic history
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Upplever anställda vid Försäkringskassan att deras arbete sker könsneutralt? : En kvalitativ studie om sjukpenning- och arbetsskadeärendenHolmgren, Anneli January 2022 (has links)
The purpose of this essay has been to investigate whether the Swedish Social Insurance Agency´s administrators and investigators feel that they perform gender-neutral assessments in sickness benefit and work injury cases. The method was based on interviews who gave the informants the opportunity to explain and describe their experiences around gender neutrality in their work. The results, which were analyzed using the qualitative method content analysis, clearly showed that the work ability assessments required in sickness benefit and work injury cases differ both depending on which company carries them out, where in the country they are carried out and that the scientific investigations that investigators at the Social Insurance Agency are required to do to follow are mainly designed on men. It is easier to investigate men´s work ability than women´s work ability, because they can follow the documents designed for men in male-dominated occupations. The informants know there is no or too little evidence that fits women´s disease pictures. Employees feel that their assessments are gender-neutral, but that their assessments are based on ready-made assessments templates that mainly work for men in male-dominated occupations. / Om Försäkringskassan inte utför könsneutrala arbetsförmågebedömningar av anställda inom kvinnodominerande yrken samt i förlängningen vid sjukpenning-och arbetsskadeärenden, så sker inte den likvärdiga behandling av kvinnor och män som Försäkringskassan är ålagda. Syftet med den här uppsatsen har varit att undersöka om Försäkringskassans handläggare och utredare upplever att de utför könsneutrala bedömningar vid sjukpenning- och arbetsskadeärenden. Den metod som följts har utgått från en kvalitativ ansats där semistrukturerade intervjuer givit informanterna möjlighet att både förklara och beskriva sina upplevelser runt könsneutralitet i sitt arbete. Resultatet, som analyserades med den kvalitativa metoden innehållsanalys, visade tydligt att de arbetsförmågebedömningar som krävs vid sjukpenning-och arbetsskadeärenden skiljer sig åt både beroende på vilket företag som utför dem, var i landet de utförs och att de vetenskapliga undersökningar som utredare vid Försäkringskassan är ålagda att följa främst är utformade på män. Informanterna upplever att det är lättare att utreda mäns arbetsförmåga än kvinnors arbetsförmåga, eftersom de då kan följa de underlag som är utformade för män inom mansdominerade yrken. Informanterna anser att det finns inga eller alldeles för få underlag som passar in vid kvinnors sjukdomsbilder. Anställda vid Försäkringskassan upplever därför att deras bedömningar sker könsneutralt, men att deras bedömningar sker utifrån de färdiga utredningsmallar som främst fungerar för män inom mansdominerande yrken. Det har i denna studie även framkommit att läkare gör skillnad i läkarintygen för män och kvinnor, till nackdel för kvinnor, samt att de utredare vid Försäkringskassan som försöker göra skillnad bestraffas av sin arbetsgivare Försäkringskassan.
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A tributação por meio das contribuições previdenciárias sob o enfoque da semiótica / Tax by the contribution for the social insurance under the semiotics focusFornazari, Marjory 26 April 2010 (has links)
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Previous issue date: 2010-04-26 / The present approach, based in a theory of language as constituted of the reality and the law as a text, achieves a semiotic and dialogic analysis of the rules related to the tax by the contribution for the social insurance; that is, analyses them under the three language s degrees syntactic, semantics and pragmatics and try to offer a theoric model of validity, legality and efficacy inside the Brazilian law system in order to accomplish a more strict control in the institution, inspection, tax revenue and management in the product of the tax revenue of the contribution for the social insurance / O presente trabalho, tomando por base a teoria da linguagem como constitutiva de realidade e do direito enquanto texto, realiza uma análise semiótica e dialógica das normas atinentes à tributação das contribuições previdenciárias; isto é, as analisa sob os três planos da linguagem sintática, semântica e pragmática e busca oferecer um modelo teórico de controle de validade, vigência e eficácia dentro do sistema jurídico brasileiro com o intuito de realizar um controle mais rígido na instituição, fiscalização, arrecadação e na gerência do produto da arrecadação das contribuições previdenciárias
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Vývoj dávek nemocenského pojištění a jeho vliv na výsledek hospodaření firmy / Development of sickness insurance and its impact on profit companyLIEBLOVÁ, Markéta January 2013 (has links)
The thesis is focused on the development of health insurance benefits under the social security system in the Czech Republic. Aiming to secure people for future social events, which may be predictable (age) or unpredictable (disability, funeral, sickness, widowhood, etc.) and prevent poverty or the worst consequences. This thesis briefly describes the system of social security. More specifically focuses on health insurance, health insurance benefits and their development. It also contains the characteristics of the selected business entity and cost analysis of selected companies of employing workers and their absence from work, which is associated with the payment of sickness benefits. Finally, it presents the identification of direct and indirect costs associated with health insurance benefits and their impact on the profit of the selected business entity. The conclusion describes the effect of the payment of health insurance benefits for profit companies, including negative and positive impacts.
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