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Lietuvos valstybinio socialinio draudimo biudžeto subalansavimo problema / Social insurance budget balancing problem in LithuaniaJasinskaitė, Irma 16 July 2014 (has links)
Bakalauro baigiamajame darbe nagrinėjama viešųjų finansų tema apie valstybinio socialinio draudimo biudžeto subalansavimo problemą. Valstybinis socialinis draudimas – viena iš svarbiausių socialinės apsaugos sistemos dalių, kuri apima beveik visus šalies gyventojus. Per šia sistemą valstybė vykdo svarbią savo funkciją – užtikrina gyventojų materialinę gerovę bei stengiasi mažinti socialinę atskirtį bei vadovaujasi solidarumo principu. Empirinėje dalyje išanalizuota, kad dėl kilusios ekonominės krizės 2008 metais, valstybinis socialinis draudimas stipriai nukentėjo, jo biudžetas tapo deficitinis – finansinis stabilumas pažeistas. „Sodra“ dėl įvairių ekonominių ir demografinių veiksnių įtakos nebepajėgia surinkti pakankamai įmokų į biudžetą. Darbo tikslas: Lietuvos valstybinio socialinio draudimo biudžeto subalansavimo analizė 2003-2014 metais. / Bachelor's thesis examines the topic of public finances of the state social insurance budget balancing problem. State social insurance - one of the most important parts of the social security system, which includes almost all of the country's population. Through this system, the State has an important function - ensuring the population's material wealth and trying to reduce social exclusion. Empirical part of the analysis, that originated the economic crisis in 2008, the state social insurance strongly affected by his budget went into deficit - the financial stability of the damage. "Social Insurance" for a variety of economic and demographic factors influence can no longer collect enough contributions to the budget. The aim of the Lithuanian state social insurance budget balancing analysis in 2003-2014.
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Att göra aktivitetsersättning : Om målförskjutning och icke-kontakt vid förtidspension för ungaHultqvist, Sara January 2014 (has links)
This thesis investigates ‘the doing’ of the Swedish social insurance program Activity Compensation (AC). AC is an example of disability policies in Western welfare states. These policies have two goals: to ensure financial security and to promote social participation. In 2003 AC replaced Early Retirement Pension for persons aged 19 to 29 years and who, for medical reasons, have reduced work capacity. Three features characterize AC. Young adults are differentiated in a separate system. For them, benefits are time-limited. Benefits include an established right to participate in activities. Doing AC is studied bottom-up. Interviews with two actor groups have provided the empirical base: 1) persons accorded AC and medically certified to have an anxiety and/or a depression diagnosis and 2) the respective administrator(s) at the Swedish Social Insurance Agency. National legislative preparatory texts and legal documents complete the data. The conclusions of this study are three-fold addressing goal displacement and non-contact. Firstly, a discursive change in respect to the denotation of social participation within the politics of principle has appeared throughout OECD countries over the last decennium. This goal displacement obscures the goal of economic security emphasizing the profitability of work. AC explicitly manifests this change in establishing a right to activity participation for beneficiaries. This displacement is without full impact in the politics of practice when actors’ experience of doing AC is examined. Financial security remains the foremost goal in the local politics of practice mirroring the initial function of safeguard for those with reduced work capacity due to certified illness. Relating to this lexical displacement, the study concludes that social participation is revealed as a goal to be realized in a specific form, salaried employment, within a distinct arena, the labor market. Values such as life-quality are neglected as regulatory efforts to get persons on the track to work have been underscored. Finally, the prescribed contact between the insured young adults and their administrator(s) is not consistently present. This contact is a necessary condition for the intended planning of activities to take place. When non-contact prevails, the established regulatory right to participate in activities can not materialize.
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Inequality in the labor market : insurance, unions, and discriminationHöglin, Erik January 2008 (has links)
Diss. Stockholm : Handelshögskolan, 2008
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Vliv změn struktury sociálního pojištění na sociální příjmy obyvatel v ČR / The Influence of Changes in the Social Insurance Structure on Social Incomes of the Czech InhabitantsHANSELOVÁ, Dagmar January 2011 (has links)
The principal aim of the thesis is to chart the development of social insurance in the Czech Republic and the sub-goal is to evaluate the influence of changes in the social insurance on social incomes of the Czechs. The practical part is at first focused on the development and changes of the social insurance in a social security insurance, sickness and retirement insurance from 2005 till now. Then there is a description of the development of social incomes in the Czech Republic from 2005 till 2009 followed by a comparison of social incomes with full incomes of the Czech inhabitants. Subsequently, a comparison of the social benefits with the disposable income in the Czech Republic and the European Union is done. In conclusion, there is an evaluation of the effectiveness of the changes in the social insurance system connected with the social incomes of the Czech inhabitants.
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Methods for improving covariate balance in observational studies / Metoder för att förbättra jämförbarheten mellan två grupper i observationsstudierFowler, Philip January 2017 (has links)
This thesis contributes to the field of causal inference, where the main interest is to estimate the effect of a treatment on some outcome. At its core, causal inference is an exercise in controlling for imbalance (differences) in covariate distributions between the treated and the controls, as such imbalances otherwise can bias estimates of causal effects. Imbalance on observed covariates can be handled through matching, where treated and controls with similar covariate distributions are extracted from a data set and then used to estimate the effect of a treatment. The first paper of this thesis describes and investigates a matching design, where a data-driven algorithm is used to discretise a covariate before matching. The paper also gives sufficient conditions for if, and how, a covariate can be discretised without introducing bias. Balance is needed for unobserved covariates too, but is more difficult to achieve and verify. Unobserved covariates are sometimes replaced with correlated counterparts, usually referred to as proxy variables. However, just replacing an unobserved covariate with a correlated one does not guarantee an elimination of, or even reduction of, bias. In the second paper we formalise proxy variables in a causal inference framework and give sufficient conditions for when they lead to nonparametric identification of causal effects. The third and fourth papers both concern estimating the effect an enhanced cooperation between the Swedish Social Insurance Agency and the Public Employment Service has on reducing sick leave. The third paper is a study protocol, where the matching design used to estimate this effect is described. The matching was then also carried out in the study protocol, before the outcome for the treated was available, ensuring that the matching design was not influenced by any estimated causal effects. The third paper also presents a potential proxy variable for unobserved covariates, that is used as part of the matching. The fourth paper then carries out the analysis described in the third paper, and uses an instrumental variable approach to test for unobserved confounding not captured by the supposed proxy variable.
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Management podniku a daně / Business Management and TaxesPlačková, Lenka January 2008 (has links)
The diploma thesis describes firstly a tax system in the Czech Republic from the theoretical point of view, secondly it describes an influence which it has on constractors (self employers), natural persons and also on legal entities. I have chosen a factual company on which I analyse the difference between the tax liability in the years 2007 and 2008, separatly on a value added tax (VAT), on a corporate income tax and on a tax all-in cost of the employees. To conclude, I mention a total incidence of taxes on surveyed companies and I evaluate its influence in the years 2007 and 2008.
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Efektivní daňové sazby daně z příjmů fyzických osob v zemích EU / Effective tax rates of the personal income tax in the EU countriesČerná, Kateřina January 2009 (has links)
Diploma thesis is focused on average effective tax rates of personal income tax. The thesis defines average effective tax rate in its first chapter, and indicates different methods of computation of average effective tax rate. In second chapter, the thesis is focused on average effective tax rates in selected EU countries. These countries are member EU countries, which apply flat personal income tax rate - Czech Republic, Bulgaria, Estonia, Lithuania, Latvia, Romania and Slovak Republic. The thesis describes basic characteristics of personal income tax and social insurance in these countries. Further effective tax rates are calculated for employees and sole traders in specific income categories. The thesis compares amounts of tax allowances in its last chapter, and compares the impacts of these allowances on tax liability of taxpayers. In the end, obserevd effective tax rates in selected countries are compared.
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Dopad důchodové reformy na veřejné a komerční pojištění / The impact of pension reform on public and commercial insuranceVojtíšková, Kristýna January 2011 (has links)
The aim of my thesis entitled "The impact of pension reform on public and commercial insurance" is primarily to assess the current state of public insurance, which includes social insurance, as the first pillar of the pension system, the evaluation of the other two pillars and reforms associated with it. I describe to you the functioning of the system of public health insurance and commercial insurance options. Also, as the reader will learn some background information functioning medical facility. As a result, I will summarize the effects of reform and attempt to assess.
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MÖJLIGHETEN TILL ATT VARA SJUKSKRIVEN. - en kritisk diskursanalys av Försäkringskassans dokument om psykisk ohälsa och arbetsförmågavon Wolcker, Julia January 2018 (has links)
Syftet med uppsatsen har varit att se hur Försäkringskassan skapar eller återskapar en bild av individer som blir sjukskrivna för psykisk ohälsa samt dennes arbetsförmåga. För att bli sjukskriven, via sjukförsäkringen, bedöms individen utefter sin arbetsförmåga. Uppsatsen har i analysen hittat flertalet diskurser. Diskursen om spänningen som finns mellan att individen ska ta ansvar för sin återhämtning samtidigt som hen inte har något mandat i beslutet om sjukpenning. En diskurs om att psykisk ohälsa inte är en sjukdom men att individen med psykisk ohälsa ändå ses som avvikande. Förutom detta återfinns i texterna från Försäkringskassan diskursen om misstro och fusk från den som ansöker om sjukpenning. Den sista diskursen belyser att arbetsförmåga bedöms olika av olika aktörer men att Försäkringskassan inte lyfter fram detta i sina texter. Diskursen om bedömningen av arbetsförmåga är tvetydlig, det finns inget bestämt sätt att se och bedöma arbetsförmåga. Dock att det är Försäkringskassan som har makten att bestämma ifall bedömningen av arbetsförmågan från andra aktörer är riktig eller ej och genom detta ge individen rätt att vara sjukskriven eller inte. / The purpose of this paper has been to observe how the Swedish Social Insurance Office create and/or reproduce the conceived image of individuals on sick leave for mental illness and their work ability. To be eligible for sick leave via the Swedish health insurance, the individual will be judged based on their work ability. The paper has found multiple discourses in the analysis. One discourse is about the tension that exists in that the individual is simultaneously responsible for their own rehabilitation and how they lack authority in the decision-making process of getting sick pay. Another discourse that mental ill health is not a disease, but that the individual with mental health is nevertheless considered to be abnormal. In addition to this, the text of the Swedish Social Insurance Office contains the discourse of suspicion and cheating from the applicant for sickness benefit. The last discourse illustrates that work ability is judged different by different actors, but that the Swedish Social Insurance Office does not highlight this in their texts. The discourse around work ability is ambiguous in that there is no determined praxis on how it will be judged or measured. Furthermore, the analysis states that the Swedish Social Insurance Office has the ultimate power to decide whether judgements made from other actors about a person's inability to work is valid and justified, and by this determining if they should be granted sick pay or not.
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En rättssäker handläggningsprocess? : En analys utifrån försäkringsutredarens perspektiv av att handlägga sjukpenningärenden som avser psykisk sjukdom / A legally certain process? : An analysis of the social insurance officers perspective of processing sickness benefit cases concerning mental illnessÖsterberg, Isak, Garsten, Måns January 2021 (has links)
The aim of the study was to understand the processing of sickness benefit cases concerning mental illness from the perspective of the social insurance officer in order to contribute with knowledge about legal certainty and expressions of power in relation to the processing of sickness benefit cases concerning mental illness. To achieve this aim, six social insurance officers from one social insurance agency were interviewed using a semi-structured interview format. The interviews were then transcribed and analysed thematically. The authors found, among other things, that cases concerning mental illness were more difficult to process mainly because physicians struggle to formulate sufficient medical certificates. The authors also found that the legal certainty can be questioned because the vast majority of cases that are granted do not go through quality assurance. Furthermore, the rejection rate of cases differed between social insurance officers. Thus, implying that cases are not processed in a similar manner, which is required in order to achieve legal certainty. Expressions of power were found between the social insurance officer and the insured. Instances of officers withholding crucial information from the insured were found, which is an expression of power/knowledge. The authors also found that social insurance officers tend to use a language of power that is difficult for the insured to comprehend in the letters that notify the decision.
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