Dissertations / Theses: 'Social security taxes – China'

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劉穎. "中國城鎮開徵社會保障稅的必要性和可行性研究." Thesis, University of Macau, 2005. http://umaclib3.umac.mo/record=b1636897.

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Chung, Kim-wah, and 鍾劍華. "Social security for rural China." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B31245262.

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Frias, Anguiano Judith Alejandra. "Unions, taxes, and the changing Mexican labor market, 1990-2007." Diss., Restricted to subscribing institutions, 2008. http://proquest.umi.com/pqdweb?did=1692785511&sid=1&Fmt=2&clientId=1564&RQT=309&VName=PQD.

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Veen, Anthonius Peter van. "Studies in wage bargaining the influence of taxes and social security contributions on wages /." Maastricht : Maastricht : Universitaire Pers Maastricht ; University Library, Maastricht University [Host], 1997. http://arno.unimaas.nl/show.cgi?fid=5916.

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5

Duffy, Shawn P. "Social Security : a present value analysis of Old Age Survivors Insurance (OASI) taxes and benefits /." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1995. http://handle.dtic.mil/100.2/ADA306111.

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Thesis (M.S. in Management) Naval Postgraduate School, December 1995.
Thesis advisor(,):David R. Henderson, Katsuaki L. Terasawa. "December 1995." Includes bibliographical references. Also available online.

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Ashraf, Eram. "Societal security, social identity, and the Uyghur Millet/Minzu." Thesis, Swansea University, 2013. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.678304.

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Ricketts, Robert C. (Robert Carlton). "Alternative Social Security Taxing Schemes: an Analysis of Vertical and Horizontal Equity in the Federal Tax System." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc331574/.

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The objectives of this study were twofold. One objective was to analyze the effects of growth in the social security tax, when combined with recent changes in U.S. income tax law, on the distribution of the combined income and social security tax burden during the 1980s. The second objective was to estimate the effects of certain proposals for social security tax reform upon that distribution. The above analyses were performed using simulation techniques applied to the 1984 IRS Individual Tax Model File. The data from this file were used to estimate the income and social security tax liabilities for sample taxpayers under tax law in effect in 1980, 1984 and 1988 and under fourteen proposals for social security reform (under 1988 law). The results indicated that the income tax distribution was almost 25 percent more progressive under 1988 tax law than under 1980 tax law. In contrast, the combined distribution of income and social security taxes was almost 25 percent less progressive under 1988 income and social security tax law relative to 1980. Two types of social security tax reform were analyzed. One type consisted of reforms to the basic social security tax structure, such as removal of the earnings ceiling, provision of exemptions and replacement of the current single tax rate with a two-tiered graduated rate structure. The second type of reform consisted of proposals to expand the theoretical tax base subject to the social security levy. The results suggested that these reforms could generate substantial increases in progressivity in the combined tax distribution. In general, it would appear that changes in the social security tax structure could generate greater improvements in progressivity than expansion of the theoretical tax base, although the greatest improvement was associated with a combination of these two reforms. With regard to horizontal equity, expansion of the theoretical tax base generated the most improvement.

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Wu, Mingqin, and 吴明琴. "Essays on job assignment and social security." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2011. http://hub.hku.hk/bib/B46090873.

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Hu, Aiqun. "Social insurance in twentieth-century China a global historical perspective /." online access from Digital Dissertation Consortium access full-text, 2007. http://libweb.cityu.edu.hk/cgi-bin/er/db/ddcdiss.pl?3289999.

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Beach, Robert R. "Essays in social security: net of benefits tax rates, labor supply, savings and welfare." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54489.

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In the standard case in which the interest rate is assumed to be greater than the rate of population growth, implementation of a social security program leads to a reduction in capital formation and a loss of welfare of the representative individual. This dissertation asks whether the parameters of a stylized social security program can be manipulated to reduce this welfare loss. By attaching weights to the earnings used in computing the average monthly earnings, an instrument is created which the social security administrator can use to manipulate the net marginal tax rates and the relative cost of leisure between years. If, as a result, aggregate savings increase, then steady-state welfare may also increase. The effect of changing the weights in the benefit formula is considered first in a simple three-period partial equilibrium model. Individuals work for two periods and are retired in the third. It is shown, under assumptions of separability, that first-period labor supply must go up and second-period labor supply must go down in response to an increase in the earnings weight attached to the first period. Furthermore, although there is an element of ambiguity, a strong case can be made that aggregate savings must increase. It is also shown that, contrary to intuition, a zero net tax is not neutral and in fact must lead to a reduction in capital formation and welfare. These same issues are then considered in a many-period model in which interest rates and wage rates are allowed to respond to changes in aggregate savings. It is found that alternatives to the current program that provide more weight to earnings of younger workers can reduce the welfare loss by a small amount. Because of the intractability of the many-periods case a computer simulation is used to perform the analysis. In addition, the adjustment costs of a public savings program are considered. (Feldstein, among others, has suggested that social security be used as a vehicle for a public savings program to increase private investment in the economy.) It is shown that while such a program would adversely affect that welfare of a number of generations, these welfare losses are quite small: less than 0.05% for all the cases considered.
Ph. D.

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Tong, Sui-yip, and 唐瑞葉. "The implementation of the policy of comprehensive social security assistance." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2006. http://hub.hku.hk/bib/B36449714.

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Lau, Kam-lun Edmond. "Social security in rural China : a case study of Pan Yu County /." [Hong Kong : University of Hong Kong], 1987. http://sunzi.lib.hku.hk/hkuto/record.jsp?B12341496.

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Ruowu, Zhang. "The minimum living security system in China : -Shanghai as case study." Thesis, Linnéuniversitetet, Institutionen för samhällsstudier (SS), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-75801.

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The continuous and rapid economic development of China, has leads to a wide range of discussions and speculations contributing towards the reform of the Chinese social welfare system, particularly the expanding of minimum living security benefits. This study includes a comprehensive literature review which outlines the content, implications and perceptions for minimum living security in China, The research methodology has been designed in order to highlight the key feedback and perceptions of different local stakeholders in China regarding the current minimum living securities, such as government, tax payers and beneficiaries. These discussions have taken the social exchange theory as its basis. The benefits and costs incurred by those in society who experience the minimum living standard have been evaluated. Furthermore, the findings have also suggested that there are various factors which have given rise to different social welfare systems in China. the findings have highlighted that since the Chinese economy has been successful in these past few years, China has started to rollout minimum living security measures to provide financial support to disadvantaged people and families. This has resulted in a very positive development as regards social development, ethics and fairness in society. However, this research has also pointed out the challenges that the social welfare system is meeting. For instance, excessive social welfare is likely to bring pressures and challenges to the financial system of public finance; on top of that, this may lead to adverse public perceptions for long term benefit takers. The formation of the social welfare system is driven by the combined factors of economic development, public finance strength, national culture, political systems and social perceptions. This has paved the way for the continuous yet tailored development of the Chinese social benefit system so far. This research has adapted the triangulation styled research, combining it with secondary studies and primary findings obtained from focus group interviews, as well as other existing studies in order to reach insightful conclusions. This study provides recommendations with the focus being on boosting and optimizing the social welfare and minimum living security in China in a more effective and efficient manner. Focus is in area of balancing and sustainable financial budget; promoting more job creation and training; simplifying the system and promoting transparency in the systems to guarantee long term success. This has aligned with existing research to ensure all stakeholders in the social welfare system are being managed in the value creation manner. This is vital for success and to ensure that the social welfare system in place is benefiting society, particularly the vulnerable, while still making it sustainable.

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劉錦麟 and Kam-lun Edmond Lau. "Social security in rural China: a case study of Pan Yu County." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1987. http://hub.hku.hk/bib/B31247854.

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Chen, Xiaobei. "A study of the reform of the social security system in China : the case of hainan province /." Hong Kong : University of Hong Kong, 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B17590474.

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Man, Huen-pok, and 文萱博. "Understanding the social security system for aging population inChina: a case study of Beijing." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2011. http://hub.hku.hk/bib/B48183398.

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China has stepped into an aging society in 2005 with its 7.6% population reached the age of 65 and above(Flaherty et al. 2007; Population Division 2009). China already has the largest aging population in the world and is expected to have more than 400 million elderly persons by 2050, accounting for 30% of its total population(Beijing Municipal Working Commission on Aging 2009). It is confirmed in this research that China showed a clear and irreversible trend of population aging by different indicators in the past decades. Nonetheless, the degree of unevenness in its spatial development of aging population is high in China. How China’s social security system copes with the drastic demographic changes constitute the focus of this research. A comprehensive evaluation of the social security system for aging population in China, through a case study of Beijing, is conducted in this paper. The main channels of assistance under the current elderly social security system, including old age pension, social health care, institutional care and family care, are examined through statistical analysis. It is found that as China’s GDP grows, the provision levels of pension, health care and institutional care rise as well. However, there exists no significant relationship between China’s GDP and family care. This research further shows that social eldercare does not necessarily replace family care both in terms of financial support and daily living care. In contrast, more elderly depend on their own and also support themselves by labor income when family care is not available. The current social security system is found to be far from perfection and falls short of fulfilling the comprehensive needs of the elderly. The increasing severity of aging problem may worsen the situation. Developing a social security system with broader elderly coverage, fairness among the rural and urban residents and financially sustainability would be the future direction for China to face the problem of aging population.
published_or_final_version
China Development Studies
Master
Master of Arts in China Development Studies

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Barbosa, Daniel Marchionatti. "Não-cumulatividade da Cofins e do PIS." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/31324.

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Esta monografia tem por objetivo delimitar natureza jurídica, eficácia e conteúdo da não-cumulatividade da Cofins e do PIS, prevista no art. 195, §12, da Constituição, bem como avaliar a legislação em vigor quanto a sua compatibilidade com a Constituição. Para tanto, inicia-se com histórico acerca da introdução da não-cumulatividade das contribuições. Após, avalia-se a aplicabilidade do art. 195, §12, definindo-se-lhe como norma de competência, limitadora ao poder de tributar, servindo como parâmetro de controle de constitucionalidade, inclusive em relação à legislação anterior a sua promulgação. É analisado o conteúdo do art. 195, §12. Verifica-se a quais contribuições a norma se aplica, bem como o que deve ser entendido por “setores da atividade econômica” e por “não-cumulativas”. Então, é avaliada a natureza jurídica da norma que prevê a não-cumulatividade das contribuições, verificando-se tratar de regra, contendo o conceito jurídico indeterminado não-cumulatividade. São analisados critérios para concretização do conceito não-cumulatividade. Após, são verificados outros critérios de delimitação do espaço de decisão do legislador na configuração das contribuições que não decorrem diretamente do conceito jurídico indeterminado não-cumulatividade, mas de sua articulação com a estrutura das contribuições em questão, ou com o princípio da igualdade. Na segunda parte do trabalho, é verificada a compatibilidade da legislação em vigor com a Constituição. Avalia-se a constitucionalidade das escolhas do legislador quanto ao método de cálculo, tipo e modalidade de tributo e alíquota de apuração de créditos.
This work aims to define the legal nature, content and effectiveness of the non-accumulation clause, provided in art. 195, § 12 of the Constitution, for the social security taxes Cofins and PIS, levied on incomes, and to evaluate the current legislation regarding its compatibility with the Constitution. To do so, it starts with a brief history of the non-cumulative contributions. Afterwards, evaluates the applicability of art. 195, § 12, defining it as a standard of competence, limiting the taxation power, serving as a control parameter of judicial review. After that, it analyzes the content of art. 195, § 12. Inquires to which taxes it applies, as well as what is meant by "economic sectors" and "non-cumulative." Then, it evaluates the legal nature of the constitutional statute in which the non-cumulative contributions are state. The non-accumulation clause is defined as a rule that contains the indeterminate legal standard non-accumulation. Afterwards, it analyzes the criteria for establishing the area of decision of the legislature in filling the standard. Following, are checked other criteria to define the scope of the legislature's decision. The second part of the work verifies the compatibility of existing legislation with the Constitution. It evaluates the constitutionality of the legislature's choices regarding the method of calculation, type and form of tax rate and calculation of credits.

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Lai, Wai-leung Dicky. "An analysis of the ideologies underlying the development of the social security system in Hong Kong /." Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18821479.

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Tsui, Fee-hung Vincent, and 徐飛雄. "Labour movement and its influence on the development of social security in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1986. http://hub.hku.hk/bib/B31247726.

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Huff, Patrick D. "China Study| Emerging Challenges in Social Security, Health Care, and Leadership| Volume I." Thesis, Pepperdine University, 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13807532.

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China is poised to introduce sweeping innovation and disruptive social change onto their national stage. As China’s leadership, economic power, and authority increase the country will be subject to increasing internal and external challenges. This study seeks to identify the significant internal social challenges China is most likely to confront along its path to global leadership. The purpose is to explore and discover the social challenges that are likely to face China and to predict the direction the country’s leadership will take over the next decade. The study approaches the problem by undertaking an initial 9-step process of investigating 6 environmental categories as influencers or drivers of change. This approach utilizes Schmieder and Mallette’s SPELIT Matrix Model; Saldana’s Themeing and Coding technique; and, Turoff’s Real-time Policy Delphi Method to identify these influential environmental categories and factors. The study then focuses on examining cultural ideologies, leadership, and organizational behavior as they converge to influence China’s social priorities. This study’s design and approach places emphasis on developing an extensive background and investigation into China’s historic, present, and future leadership ideologies as they are likely to drive the country’s social security and health care reforms. As a means of identifying critical themes and determining a valid focus, the study combines complex algorithmic analysis with a relevant Policy Delphi study to discover and confirm a set of valid policy reform predictions. This study assumes that China’s future challenges will be shaped by the country’s global growth, internal social environmental, transitioning ethnological, and intercultural ideologies as it shifts to a position of global superiority. This study’s findings and recommendations are significant in the context of assisting leaders, scholars, and analysts frame a subsequent narrative toward shaping policy decisions by addressing China’s present and future internal tensions due to a social security and health care crisis.

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Huff, Patrick D. "China Study| Emerging Challenges in Social Security, Health Care, and Leadership| Volume II." Thesis, Pepperdine University, 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13812642.

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China is poised to introduce sweeping innovation and disruptive social change onto their national stage. As China’s leadership, economic power, and authority increase the country will be subject to increasing internal and external challenges. This study seeks to identify the significant internal social challenges China is most likely to confront along its path to global leadership. The purpose is to explore and discover the social challenges that are likely to face China and to predict the direction the country’s leadership will take over the next decade. The study approaches the problem by undertaking an initial 9-step process of investigating 6 environmental categories as influencers or drivers of change. This approach utilizes Schmieder and Mallette’s SPELIT Matrix Model; Saldana’s Themeing and Coding technique; and, Turoff’s Real-time Policy Delphi Method to identify these influential environmental categories and factors. The study then focuses on examining cultural ideologies, leadership, and organizational behavior as they converge to influence China’s social priorities. This study’s design and approach places emphasis on developing an extensive background and investigation into China’s historic, present, and future leadership ideologies as they are likely to drive the country’s social security and health care reforms. As a means of identifying critical themes and determining a valid focus, the study combines complex algorithmic analysis with a relevant Policy Delphi study to discover and confirm a set of valid policy reform predictions. This study assumes that China’s future challenges will be shaped by the country’s global growth, internal social environmental, transitioning ethnological, and intercultural ideologies as it shifts to a position of global superiority. This study’s findings and recommendations are significant in the context of assisting leaders, scholars, and analysts frame a subsequent narrative toward shaping policy decisions by addressing China’s present and future internal tensions due to a social security and health care crisis.

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黃晨熹 and Chenxi Huang. "Social assistance in urban China: a case study of Shanghai." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2003. http://hub.hku.hk/bib/B30075166.

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周燁 and Ye Zhou. "The pension insurance system in China: towards a western or East Asian welfare model." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2002. http://hub.hku.hk/bib/B31228136.

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Lu, Jin. "Social security reform and it's impact on Chinese firms during transition." The Ohio State University, 2007. http://rave.ohiolink.edu/etdc/view?acc_num=osu1179774647.

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Ribeiro, Vítor Eduardo Alessandri. "Policiar na China contemporânea." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2014. http://hdl.handle.net/10183/106993.

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Esta dissertação apresenta uma compreensão da reforma institucional do setor de segurança pública na China, com ênfase no período pós-1978, até o ano de 2014. O foco empírico da pesquisa recai especificamente sobre o modo de policiar, que compreende uma dimensão formal e outra informal. Evidências empíricas basearamse tanto em fontes bibliográficas, quanto em textos legais e documentos históricos traduzidos diretamente do idioma mandarim. O formato da pesquisa sociológica compreende uma elaboração teórico-metodológica de tipo compreensiva, amparada na abordagem histórica de investigação. Objetivando prover meios de conhecer a reforma por que passa o sistema de controle social na China contemporânea, foi necessário incorrer na apresentação do quadro de referência do controle social no passado, de 1949 a 1978. Não é possível pensar sobre a construção de mecanismos do direito na China à luz da concepção ocidental do direito. Por este motivo, antes da apresentação do objeto empírico, este trabalho realiza uma discussão em profundidade sobre a relevância que as particularidades históricas e culturais têm para a conformação do direito como fenômeno social. Este trabalho possibilitou evidenciar contornos no processo de transformação do controle social na China, que de 1949 a 1978 era fundado essencialmente em mecanismos informais e, a partir deste ano, passou a se caracterizar pelo desenvolvimento de instrumentos formais com contornos legais.
This paper embarks upon a sociological comprehensive analysis of the institutional reform on Chinese security sector, emphasizing the period from 1978 up to the present. The empirical dimension focuses on the phenomena of policing, which comprehends both a formal and an informal dimension. Research source materials were based on bibliographic references as well as legal and historical documents translated directly from simplified Chinese language by the author. These documents were made available online by the Chinese government. The investigation followed the method of Historical Sociology aimed at providing means for the reader to access legal institutional reform China has been through for more than three decades now. Had it not been through means of historical change, it wouldn’t have been possible to analyse institutional building in the Chinese security sector and judicial system. That change is interpreted after Chinese leadership perceptions on the importance to build law mechanisms. Therefore, prior to the presenting the findings on policing, this paper yields a previous discussion on how cultural and historical acquiescence might be important for comprehending legal developments in China. This article provides evidences the contours of the changes in Chinese social control. From 1949 until 1978, it had been characterized mainly by its informal mechanisms, and from 1978 onwards, on formal legal instruments, even though informal practices haven`t been discontinued throughout until the present time.

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Lo, Yuk-ping, and 盧鈺苹. "The securitisation of HIV/AIDS: China and India." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2012. http://hub.hku.hk/bib/B4832968X.

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Securitisation theory has made significant contributions to security studies. However, the theory is not without theoretical and empirical shortcomings. Notably, a lack of operationalisation and differentiation has led to a binary classification of results as either ‘securitised or not’. In addition, the presence of Euro-centric assumptions has weakened the theory’s applicability in non-Western contexts. This thesis develops a new framework featuring a typology with eight branches of securitisation. The thesis then uses that framework to study HIV/AIDS securitisation in two Asian countries: China and India. The process of HIV/AIDS securitisation in both countries is illustrated chronologically. Following the international HIV/AIDS securitisation obtained in 2000, the study shows that HIV/AIDS has been fully securitised by both national governments since 2004. However, the Chinese government addressed HIV/AIDS through a stand-alone programme, whereas India’s national HIV/AIDS programme was integrated into its primary health care system. Six cities were included in the detailed empirical analysis: Beijing, Shanghai, and Kunming in China, and New Delhi, Mumbai, and Imphal in India. Semi-structured interviews were conducted amongst 62 individuals working in HIV/AIDS-related non-governmental organisations, and 10 officials working in government agencies. Chinese respondents were receptive to framing the threat and handling of HIV/AIDS, yet many grassroots organizations lacked opportunities to participate in the national HIV/AIDS programme. In contrast, such groups were strongly involved in national HIV/AIDS interventions; however, Indian government efforts in fully securitising HIV/AIDS were largely faded out. The thesis therefore responds to the major theoretical and empirical shortcomings identified by security scholars. The thesis also advances the existing knowledge of security studies in general, and HIV/AIDS securitisation processes in the non-Western world in particular.
published_or_final_version
Humanities and Social Sciences
Doctoral
Doctor of Philosophy

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Lai, Wai-leung Dicky, and 賴偉良. "An analysis of the ideologies underlying the development of the socialsecurity system in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B31215439.

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Tsang, Chui-pik, and 曾翠碧. "Implementation of CSSA policy in Hong Kong: an assessment from the persectives of the frontline caseworkers." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2009. http://hub.hku.hk/bib/B46759876.

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Ležáková, Kamila. "Komparace příspěvků na sociální zabezpečení u vybraného podniku v České republice a ve Velké Británii." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444227.

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The theoretical part of the thesis defined taxes and social policy generally. Next, the thesis is focused on social insurance, social security, and social services in the Czech Republic and Great Britain. The company KOVO BUDISOV, s.r.o. is analysed in the practical part. Social security contributions are calculated according to Czech and British legislation and they are compared subsequently.

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Zhu, Erqian. "Urban poor in China a case study of Changsha /." abstract and full text PDF (free order & download UNR users only), 2007. http://0-gateway.proquest.com.innopac.library.unr.edu/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:1442876.

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Xiong, Linping, and n/a. "Modelling Medical Insurance Reform in China - Distributional Effects for Urban Employees and Residents." University of Canberra, 2009. http://erl.canberra.edu.au./public/adt-AUC20091215.151814.

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In the last decade or so, China has begun to reform its health care system nationwide, due to pressures like an ageing population and increasing demand on health services. In the late 1990s, the Chinese government established the medical insurance scheme for urban employees and retirees. Then, in 2003, a new rural co-operative medical insurance scheme was established for rural areas in China. Most recently, in late 2007, a medical insurance program was introduced in 79 pilot cities, aiming to cover all urban residents who are not in the labour market and with all urban residents becoming beneficiaries by 2010. Given China's considerable size and diversity, both geographically and demographically, the reform of the medical care system faces many challenges. It is important to analyse and evaluate the impact of the reform on individuals' health care benefits and on their financial burden due to medical expenses. This research investigates the sustainability of the urban medical insurance system, involving both urban employed individuals and non-working residents. The key aims focus on three aspects. First, it assesses the distributional impacts of medical insurance policies and predicts medical expenses for urban employees and retirees. Second, it estimates the potential urban resident population entering the medical insurance scheme and predicts the medical costs. Third, it estimates and evaluates the contribution of the differing levels of the Chinese government to the medical insurance scheme. With co-operation from the Bureau of Labour and Social Security of Kunming (capital city of Yunnan Province, China), this thesis creates two static microsimulation models for predicting and evaluating the medical insurance policies in China's urban areas. The model for urban employees and retirees investigates the balances of the social pool fund and personal savings accounts, and the medical expenses shared by different kinds of payment modes. The model for non-working urban residents predicts the distributional impacts on families, estimates the medical expenses and evaluates the insurance capacity of the social pool fund. Three kinds of data are used in the research. The first is the individual level data of medical care records of the urban employees and retirees in Kunming. This administrative data helps to create the microsimulation model for urban employees and retirees for the period of 2006-2010. The second type of data involves the 0.1 per cent sample of the National Population Census in 2000 and the results of the 2005 Population Survey. These data provide the demographic information on urban residents and updated population structures. The third data type provides information on health service use of urban residents, which mainly comes from the second and the third National Health Services Surveys of 1998 and 2003.

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Jin, Ying. "The Taiwan Question in China-U.S. Relations." Thesis, Linköping University, Department of Management and Economics, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-2631.

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The Taiwan issue has been regarded as the most sensitive question between China and the Unites States (U.S.). Although China-U.S. relations have made much progress, the Taiwan question has arrested the concerns of Chinese and American decision-makers for many years. Why is the Taiwan issue so important for the relationship between China and the U.S.? How is the future trend of development of China-U.S.-Taiwan? The different views of the governments in Washington and Beijing on the Taiwan issue, what result could it lead to? This study intends to answer these questions. To analyze this issue, I empirically examine the cases of Nixon’s visit to China in 1972 and Lee Teng-hui’s visit to the United States in 1995. By combining security complextheory and neorealism and neoliberal institutionalism I find that the Taiwan issue influenced the relationship between China and the U.S., and whether the Taiwan issue is settled properly will affect the normal development of China-U.S. relations directly.

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Gunduc, Yildirim. "Energy Security And Central Asian Geopolitics." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12615176/index.pdf.

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Energy security has become an important part of national security policies in the last decades. Policies concerning energy security are designed and implemented in different ways by countries based on their geographical, political and economic imperatives. This thesis analyzes the securitization of energy resources in Central Asia and the roles of the US, China, India and Russia as major actors of the Central Asian energy politics in the post-Soviet period. The conditions shaping Central Asian countries decision making process&rsquo
as well as the policies and priorities of the US, China, India and Russia are analyzed in the light of latest energy policy developments and related pipeline projects in the region. While doing so, this thesis aims to compare and contrast the practices and policies of the US, China, India and Russia in securing access to energy resources of Central Asia.

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Hwang, Tienyu. "The critical determinants of demand for life insurance in developing countries : a prospect for China, Hong Kong, and Taiwan." Thesis, Glasgow Caledonian University, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.364774.

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Chen, Xiaobei, and 陳小蓓. "A study of the reform of the social security system in China: the case of hainan province." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1994. http://hub.hku.hk/bib/B31212177.

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Li, Mable, and 李美寶. "An exploratory study of the importance of consumption emotion to olderpersons receiving comprehensive social security assistance in HongKong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2009. http://hub.hku.hk/bib/B45418020.

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Miyagi, Takashi. "The Changing Security Dynamics in the Indo-Pacific: The Re-Emergence of the Quadrilateral Security Dialogue." Thesis, Malmö universitet, Fakulteten för kultur och samhälle (KS), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-23738.

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The recent development of the Indo-Pacific region is characterised by the changing balance of power and the emergences of new forms of security cooperation. The Quadrilateral Security Dialogue (QSD) between Japan, the United States (U.S.), Australia and India came back into existence in 2017 after their failed attempt in 2007-2008. This thesis attempts to investigate what factors explain the re-emergence of the QSD by synthesising several alignment/alliance theories in International Relations (IR). Given the previous research on the QSD and theoretical discussions, this thesis points out the two key factors that contributed to the re-emergence of the QSD: the shared threat perception towards China and the shared objectives in the Indo-Pacific region. The content analysis of a number of official policy documents and press statements revealed that Japan, the U.S., Australia and India have increasingly perceived China as a threat and coordinated their policy objectives in the Indo-Pacific region under the concept of the Free and Open-Indo Pacific.

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Yurdakul, Derya. "Russian-chinese Relations And Northeast Asian Security: 1991-2009." Master's thesis, METU, 2009. http://etd.lib.metu.edu.tr/upload/2/12610717/index.pdf.

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This thesis aims at discussing the nature of relations between Russia and China and the Northeast Asian security during the post-Soviet era. The research question is whether Russia and Northeast Asian countries still pursue ideological policies after post-Cold War era. In this respect, the thesis argues that these countries act pragmatically instead of ideologically in the post-Cold War era. This has resulted in a rapprochement between communist China and post-Soviet Russia in the post-Soviet era. Moreover, ideological differences among any regional states do not constitute the basis of regional conflicts. It is rather North Korea&rsquo
s nuclear program that has become the main regional security threat. The thesis is composed of six chapters. After the introductionary chapter, the second chapter examines Russian-Chinese bilateral relations. The following three chapters discuss Russian-Chinese relations concerning the roles of Japan, South Korea and North Korea respectively in the Northeast Asian security. The last chapter is the conclusion.

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Li, Ying. "An analysis of governmental policy for rural-urban migrants in China." Click to view the E-thesis via HKUTO, 2009. http://sunzi.lib.hku.hk/hkuto/record/B41897055.

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Liu, Yuch-lam, and 廖若男. "A study of welfare-to-work policy in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2006. http://hub.hku.hk/bib/B36456743.

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Shen, Han. "Factors Related to Users’ Awareness of Information Security on Social Network Service --The Case of WeChat." Thesis, Linnéuniversitetet, Institutionen för informatik (IK), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-73717.

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Recent trends in social network services (SNS) have taken the rates of personal information sharing, storage and processing to an unprecedented level, which yield both benefits and undesirable consequences for their users. SNS is being exploited by criminals to fraudulently obtain information from unsuspecting users. User’s awareness of privacy protection has been far left behind by the increasing and popularizing utilization of social network services (SNS), the privacy security problems will become one of the important factors influencing the healthy development of social network service industry. This study was designed to collect data and produce knowledge about the security awareness of WeChat users (i.e., randomly selected from all over China), their preferences and their experience of using WeChat while facing security issues as well as the perspectives of how people perceive a specific security problems, in order to find out what factors influence user's security awareness. In order to carefully conduct the research process and explain the empirical findings, seven principles of interpretive field research and protection motivation theory is adopted as core theoretical foundation. Participants were asked to provide information about and their personal views of questions from their different experience and value. Eight persons interviewed for our research and their responses confirmed our objectives of the study. As a result, six factors are indentified in related to WeChat user’s security awareness. PMT helps to explain and understand that how six indentified concepts influence behaviour intention and security awareness of user.

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Zeng, H. Y. "The impact of fiscal decentralization and market transition on local public finance in China : fiscal inadequacy and unmet social security needs." Thesis, University College London (University of London), 2010. http://discovery.ucl.ac.uk/20199/.

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One of the frequently observed issues related to fiscal decentralisation in developing and transition countries is that subnational governments may not have adequate resources to finance the expenditure responsibilities decentralised to them. This often results in expenditure needs not being met in poorer areas. In China, fiscal decentralisation has taken place in an extreme form, where the social security responsibility, a conventional central government function, has been devolved to subnational governments during the fiscal reforms. While existing studies have anatomised the problem of unmet fiscal needs in poorer areas of China using economic and political economy theories of fiscal federalism, they tend to under-estimate or neglect the fiscal needs induced by market transition—the increasing demand for social security by workers from state and non-state sectors since the mid-late 1990s. This research illustrates that excess fiscal decentralisation, as in the case of China, could also create serious fiscal burdens for relatively affluent local areas and generate unmet social security needs in these localities. It is discovered that in response to the emerging social security burdens, even the relatively affluent local governments are forced to adopt measures that may counter the intent of social benefit programs or produce other detrimental consequences. In addition, this dissertation applies statistical analysis to ascertain a few inconclusive issues raised by the China-specific literature. It is perceived that the negative correlation between the share of consolidated provincial budgetary spending on social security and health sector has become stronger and more significant in more recent time. This suggests that the expansion of social security expenses at subnational levels might have bid away budgetary resources for health. The result from the multiple regression analysis indicates that the degree of market transition has explanatory power on the size of provincial government, even when a number of other independent variables are controlled for. However, the explanatory power of market transition on the size of central-provincial fiscal transfer is not robust.

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Hu, Guo Dong. "The factors that influence electronic payment adoption by SMEs in two cities of China." Thesis, University of the Western Cape, 2008. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_8049_1263765238.

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李顯偉. "明清之際的捕役與基層社會治安= A study of local constable and the maintaining of order in local society during the Ming-Qing transition." HKBU Institutional Repository, 2018. https://repository.hkbu.edu.hk/etd_oa/490.

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中國歷代政府均視地方治安為重要的政治議題，治安議題也就成為治史者瞭解古代中國政治運作的一門路徑。過去有關「明清基層社會與治安」的研究，向為中外學者頗感興趣的課題。本文的重點是討論明清之際基層社會的治安管理情況，為此提出了四個既是獨立但又環環相扣的問題。有別於過往研究，本文將以捕役這類普遍存在於明清基層社會，而又備受現今學者忽略的基層公務員為切入點，首先重新梳理他們在明清之際出現的原因以及演變過程，解釋他們在明中後期才成為專門的治安人員，並釐清包括捕役在內的應捕人專責維持社會秩序。其次, 闡述捕役在基層社會中的職能，指出他們擁有頗大的治安和司法權力。接著討論捕役機制存在待遇差劣以及人手編排不足等制度性問題，因而促使捕役濫用職權，從而達到經濟和治安目的。至於捕役犯罪情節的內容和影響，本文摒棄傳統以小說內容入手的做法，改以多部判牘內有關捕役犯罪的真實個案着手，得出「誣良為盜」和「屈打成招」是他們最常見的犯罪行為的結論，這些罪行對基層社會的治安和司法運作造成重大問題。最後把焦點從治安人員轉移到管理這些群體的地方官員上，透過地方官員對待捕役的態度，反映官員在治安管理上的困難和理解。他們一方面面對統治者的治安要求，另一方面又受制度上及資源上的限制，所以只能以加重懲罰的高壓方法來提高捕役完成治安任務的可能和減低他們犯罪的機會。這種態度表層意義反映他們只視捕役為「治安工具」，更深層意義是揭示地方官員對治安管理的終極理解──完成治安任務。要言之，本文透過捕役以及管理這些治安人員的地方官員，帶出地方治安管理的政策和問題，以另一個角度，瞭解明清之際基層社會的治安情況和特色。study focuses on the social public order and management of the local society during the Ming-Qing transition. Four independent but related questionsare raised for discussions to achieve such aims. First of all, this thesis focuses onthe buyi (捕役, literally local constables). They were a type of grass-root civilservant which permeates the local society of the Ming-Qing period, but long beenignored by the modern historians. In order to understand how they becameindispensable public security staffs and to clarify their responsiblities, their rolesand deeds in the transition period between Ming and Qing, as well as theirtransformation process in the due course are discussed. Secondly, the functions ofbuyi in the local society are explored to point out the great power on security andjudicial aspect they had seized. After that the institutional issues including a lackof manpower and low remuneration level are discussed, as such issues had pushedthe buyi to misuse their power to seek for their own benefits. The third questionrelated to the criminal committed by the buyi. In this chapter the crimes of thebuyi are reconstructed from judicial casebooks rather than the late Ming novels.From such cases the most common crimes of those buyi are fallen into thecatergories of Accused on innocent person and Tortured for confessions . Suchcrimes were serious problem to the local judiciary as well as the social order. Atlast our focus is shifted from those local security staff to those local officials. Inorder to reveal the difficulties and understanding on maintaining local social orderfrom the viewpoint of officials, how they treated those buyi is thoroughlydiscussed. On one hand the officials had to obey the nationwide policies imposedto them by the imperial authority, on the other hand they were restricted by thelocal institutions and resources, therefore the officials could only raise the level ofpenalties so as to lower the possibility of those buyi to commit crimes, and also toimprove their willingness to fulfil their duty. Such difficulties of the officialsmade them to treat the buyi as tools for social order maintenance . Incidentally, itrevealed that the ultimate understanding of Ming-Qing local officials on socialorder maintenance was to accomplish on surface their missions of social orderissued from their seniors, other than establish solutions to uproot sources ofcrimes or to build an effective and uncorrupted force of local constables.To conclude, this thesis asks us to pay attention to the policies and issues onlocal social order of late imperial China by exploring the buyi and the localofficials whom managing them.

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Hattori, Nakako. "Ranking Frames in Nationalistic Discourses and the Disintegration of a Security Community: The Case of Sino-Japan Relations." Thesis, Uppsala universitet, Institutionen för freds- och konfliktforskning, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-324972.

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Conventional theories about security communities expect that if a region yields high levels of socio-economic interdependence, regional stability is achieved. What we observe in the East Asia region since the 2000s contradict to the theoretical expectations. The aim of this thesis is to explain this empirical puzzle. Security community theory is insufficient for two reasons: first, pre-existing security community may become weaker; and, second, nationalism may influence the level of integration. Building on frame theory, the thesis addresses the question: under what conditions do nationalistic discourses influence the integration level of a security community? I argue when elites’ discourses about foreign relations include ranking frames, they have a deteriorating effect on the integration level of a security community. Ranking frames make the elites’ agenda more competitive towards the other member of the security community and trigger an othering process in a country. With a theory development purpose, I conduct a structured focused comparison of the Sino-Japan relations at two time periods: 1978-82 and 2008-12. Focusing on the political elites’ discourses in Japan, I investigate a systematically developed dataset. My findings suggest that the nationalist discourses containing ranking frames may plausibly explain the process of disintegration of a security community.

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Kolihová, Radka. "Změny v odvodovém zatížení podnikatele v zemědělské výrobě." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-73200.

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The objective of the diploma thesis "Changes in Agricultural Enterpriser's Levy Charge" is to describe main legislative changes, which influence levy burden of a real farmer. Every chapter in its first part describes main changes that were made in tax acts. The other part of each chapter analyzes how the levy charge of the farmer is influenced by these changes and if there are some other impacts that affect his levy charge.

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47

Li, Ying, and 李瑩. "An analysis of governmental policy for rural-urban migrants in China." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2009. http://hub.hku.hk/bib/B41897055.

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Suaiden, Chede Domingos. "A decadência das contribuições previdenciárias no âmbito das execuções instauradas pela Justiça do Trabalho." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/8958.

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Made available in DSpace on 2016-04-26T20:30:12Z (GMT). No. of bitstreams: 1 Chede Domingos Suaiden.pdf: 1276772 bytes, checksum: c1502c1a5fb31de532b9080d2a6a0623 (MD5) Previous issue date: 2010-05-17
Many discussions are held about the statute of limitations on the collection of social security contributions when it is executed in the sphere of the Labor Courts. Often, based on the argument that the Social Protection System itself should be safeguarded, the juridical safety is relegated to second place. As this paper will show, said issue creates more unsafety to all citizens to the extent that the end is overestimated to the detriment of the means created with mechanisms of checks and balances to allow previous knowledge of the rules that will govern the social relations. Especially within the context of the Tax Law, the guidelines laid down by the Constituent Power must be carefully followed otherwise we may turn our legal system into a make-believe legal system. The purpose of this study lies in identifying the rules in the Constitution and in the ordinary law that govern the principle of the statute of limitations and further, if such rules change where such contributions are executed in the context of labor claims. To this end, an in-depth analysis is required. We intend to understand the constitutional limitation of the State itself when confronted with the limitations imposed by the Constituent Power. The pertinent legislation will be searched for the proper juridical vehicles able to introduce rules for the statute of limitations on the social security contributions, and any affront to said instructions by the lawmaker, should any unconstitutional law have been created on the pretext of protecting the collection of such contributions to finance the Social Security. At the end, the conclusion will demonstrate how the statute of limitations on social security contributions should be applied even where they are executed by the Labor Courts and indicate if the Brazilian lawmaker is alert to said fact
São grandes os debates em torno da aplicação da decadência tributária sobre as contribuições previdenciárias quando executadas no âmbito da Justiça do Trabalho. Muitas vezes, com base no argumento de resguardar o próprio Sistema de Proteção Social, a segurança jurídica é posta em segundo plano. Como se poderá observar neste trabalho, o referido problema acaba por criar mais insegurança a todos os cidadãos, à medida que os fins são superestimados em detrimento dos meios criados com mecanismos de freios e contrapesos, no sentido de permitir o conhecimento prévio das regras que irão reger as relações sociais. Especialmente no âmbito do Direito Tributário, deve-se maior respeito às diretrizes estabelecidas pelo Poder Constituinte, sob pena de transformarmos nosso ordenamento jurídico em mero sistema jurídico de fachada. Neste estudo, objetiva-se identificar quais são os princípios e as regras constitucionais e infraconstitucionais que regulam o instituto da decadência das contribuições previdenciárias, verificando, ainda, se há alterações das regras quando da execução das referidas contribuições no bojo de ação trabalhista. E, para tanto, será necessária uma análise minuciosa de diversas normas jurídicas. Busca-se compreender as limitações constitucionais do próprio Estado quando confrontado com as limitações impostas pelo Poder Constituinte. Pesquisar-se-á na legislação pertinente quais são os veículos jurídicos que têm a capacidade de introduzir normas relativas à decadência das contribuições previdenciárias, bem como se houve por parte do legislador infraconstitucional a afronta de tais orientações por meio da criação de leis inconstitucionais, a pretexto da proteção da arrecadação destinada ao Custeio da Previdência Social. No final, será apresentada a conclusão do estudo, demonstrando como deve ser realizada a aplicação da decadência das contribuições previdenciárias, mesmo quando executadas pela Justiça do Trabalho, e se o legislador brasileiro está atento a tal fato

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Atindehou-Laporte, Mélanie. "Vers une généralisation de la protection sociale en république populaire de Chine." Thesis, Sorbonne Paris Cité, 2017. http://www.theses.fr/2017USPCB264.

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La République Populaire de Chine a connu de nombreuses transformations juridiques économiques et sociales au cours des trois dernières décennies. L'économie socialiste de marché a fait coexister trois secteurs d'activité: public, privé et agricole. Les deux derniers ont fait l'objet d'importantes réformes ces dernières années afin d'être réincorporés dans le champ de la couverture du système de sécurité sociale. Le modèle social chinois a été fortement influencé par celui choisi par la République Française, mais doit aujourd'hui faire face à de nombreux enjeux tels que la migration interne de la population, le vieillissement de la population, la pollution, et la santé publique. Si l'accès à la sécurité sociale est considéré comme un droit fondamental par la Constitution, il n'en demeure pas moins que la loi sur la sécurité sociale entrée en vigueur le 1er juillet 2011 conditionne ce droit au développement économique et social de l'échelon local. Ainsi, il s'agit d'un droit socio-économique du citoyen chinois. La première partie de la thèse analyse les évolutions historiques et juridiques de la dualité actuelle de la couverture sociale entre le régime urbain et rural introduite par le système du hukou (livret de famille). L'analyse de la dualité actuelle de la protection sociale permet d'identifier précisément l'impact de la transformation de l'idéologie communiste du travail sur l'assujettissement à la protection sociale. Les travailleurs du secteur public et privé sont assujettis au régime urbain. Le régime des indépendants est limité au geti gongshang hu (travailleur individuel). La dualité du financement de la protection sociale impacte l'assiette des cotisations sociales tant en matière de sécurité sociale que de protection sociale complémentaire, qui conditionne l'accès aux prestations sociales des différents régimes sociaux et l'éventuel complément opéré par la protection sociale complémentaire. La première partie conclue à une situation d'exclusion encore massive de certaines catégories socio-professionnelles et ce principalement dû à la généralisation relative et à la coordination actuelle de la couverture sociale sur l'ensemble du territoire. Cette partie tient également compte de la réforme évolutive de la notion d’État de droit, dont le succès sera déterminant pour la réussite future de la généralisation de la couverture de la protection sociale. La généralisation future de la couverture de la protection sociale tient compte des contraintes géographiques et juridiques internes. La coordination de la protection sociale mise en place par l'Union Européenne et la France et ses territoires d'outre-mer sont pris comme modèle de transplantation pour tous les risques sociaux, tout en prenant en considération les caractéristiques chinoises, et les contraintes économiques et sociales internes. Enfin, la volonté du gouvernement chinois de réformer la couverture sociale implique de « dé »-multiplier les régimes particuliers. Une proposition de refonte du système de protection sociale notamment à travers la suppression de la dualité introduite par le système du hukou et l'assujettissement à la couverture sociale serait déterminé en fonction du travail réalisé par le travailleur (salarié ou indépendant) et de son secteur d'activité (public, privé ou agricole). L'opportunité de créer un régime propre aux travailleurs agricoles et aux indépendants, est également évoquée, ainsi que la nécessité d'aligner le secteur public sur celui du privé
On the last three decades, the People's Republic of China (P.R.C) has been through legal, economic and social transformations. The economic transformation from the previous centrally planned economy to a social market economy has impacted the employment situation and Chinese legal system. China has been under deep legal reforms in order to maintain a social coverage for employees and workers in urban areas. The Chinese social security system has undergone reforms to universalize the pension insurance coverage of the population. It has to face some challenges such as: internal migration, ageing of the population, pollution and public health. If the access to Social Security is considered as a Human Right by the article 45 of the Constitution of the PRC, the current social insurance law implemented on July 1, 2011 linked the implementation of this right to the local economic and social development. Chinese citizens have a socioeconomic right to access social security. In April 2009, the Central government announced its wills to universalize the health coverage to the whole population for 2020. Giving this information, the thesis answers the following questions: Does the Chinese Social Security extend its social coverage as defined in the Convention n°102 of the International Labor Organization in 1952? How the current first pillar of social protection influences the development of the second pillar of Social protection in the P.R.C? The first part of the thesis analyses the historical and legal evolution of the social coverage introduced by the hukou system. The hukou system is the population household which divided between those belonging to the rural area and those residences in the urban area. The social coverage of urban workers has been impacted by the transformation of communist ideology of work from Mao Zedong to Deng Xiaoping. The urban resident can be divided into three categories of schemes such as: and workers' schemes for the public sector and the private sector. The independent worker scheme is only covering the geti gongshang hu on a voluntary basis. The social assistance for urban residents is following the same evolution of the asocial assistance for rural residents. The analysis of the funding is an important element to understand the good governance of Chinese social protection and how the government decided to distribute the social benefits to the population. The author finds that a part of the population is still excluded from the social coverage due to the lack of spreading of the social coverage, and its implementation to the lower local level. The current legal reform of the Rule of Law, will have an important impact on the extension of the social coverage for both pillars. The second part of the thesis moves on the legal reform needed to extend the social coverage as defined in the Convention n°102 of the International Labor Organization in 1952. In order to achieve this goal, the Chinese government needs to take into account four characteristics, such as the geographic and the legal system. The social protection coordination implemented in the Republic of France and European Union is taken as a transplantation example into the Chinese legal system. The economic and social development of China are two other characteristics which need to be considered before reforming the extension of social coverage. The author follows the current wills of the State Council and scholars on repealing the hukou system for accessing social security. The social coverage will be then determined by the worker status. In fact, this reform proposal involves the creation of a social rural scheme dedicated to workers, who are currently limited to social assistance scheme for rural residents. The opportunities to conform the public sector scheme with the private sector scheme, to extend employees social coverage to self-employed scheme are also discussed

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Santos, Elisandra dos. "ANÁLISE DAS INTER-RELAÇÕES EMPÍRICAS ENTRE VARIÁVEIS MACROECONÔMICAS E TAXAS OCUPACIONAIS COM INDICADORES PREVIDENCIÁRIOS." Universidade Federal de Santa Maria, 2011. http://repositorio.ufsm.br/handle/1/8226.

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Abstract:

The Brazilian social protection has accentuated its importance among the lower classes of society. These individuals see the INSS with only source of income during old age or in case of an accident during your life. An analysis of macroeconomic indicators and rates of occupational factors that are linked to social security and tax collection, issue and balance are important in building a policy that helps in decision making. This study estimates the relationship between macroeconomic variables and financial indicators with the Occupational Social Security, said revenues, and balance pension issue. The data used represent monthly rates available on government websites, for the period March 2002 to December 2009. For this purpose, we use unit root tests and Johansen cointegration, Granger causality analysis, estimation and analysis of the model vector error correction (VEC), estimation of impulse response function and the decomposition of the variance of errors prediction. The results indicate that changes in long-term indicators and the collection of social security issue is related to the same variables and coefficients of adjustment to imbalances in the short term are low, that is, slowly tend to balance in the long run. Regarding the pension balance different variables that were found to show long-term relationship with this variable, but also the long-term equilibrium occurs slowly at times. After the construction of error correction models found for the variables under study, one can say that the results showed important inter-relationships between variables and that are consistent with the literature. These results show the behavior of financial indicators of the Brazilian social security system in relation to other variables
A proteção social no Brasil tem sua importância acentuada entre as classes menos favorecidas da sociedade. Os indivíduos pertencentes a elas vêem no Instituto Nacional do Seguro Social a única fonte de renda durante a velhice ou em caso de algum acidente durante sua vida. Uma análise dos indicadores macroeconômicos e das taxas ocupacionais que estejam interligados aos fatores previdenciários como arrecadação, emissão e saldo são relevantes na construção de uma política que ajude na tomada de decisões dos gestores. Esta pesquisa tem por objetivo estimar relações empíricas existentes entre as variáveis macroeconômicas e ocupacionais com os indicadores financeiros da Previdência Social, ditos arrecadação, emissão e saldo previdenciário. Os dados empregados correspondem a índices mensais disponíveis nos sites oficiais para o período de março de 2002 a dezembro de 2009. Para tal, utilizaram-se as métricas e análises de testes hipóteses de raiz unitária e de cointegração de Johansen, além do teste de análise da causalidade de Granger, a estimação e análise do modelo vetorial de correção de erro (VEC), a estimação da função impulso-resposta, além da decomposição da variância dos erros de previsão. Os resultados indicam que as variações de longo prazo para os indicadores da arrecadação e da emissão previdenciária são relacionadas às mesmas variáveis, e os coeficientes de ajuste a desequilíbrios de curto prazo são baixos, isto é, tendem lentamente ao equilíbrio no longo prazo. Em relação ao saldo previdenciário, foram encontradas variáveis diferentes que se mostram relacionadas, em longo prazo, com essa variável, mas o equilíbrio, também de longo prazo, se dá de forma lenta nos períodos. Após a construção dos modelos de correção de erros encontrados para as variáveis em estudo, pode-se dizer que os resultados mostraram importantes interrelações entre as variáveis estudadas, concordando com a literatura em questão.

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Dissertations / Theses on the topic 'Social security taxes – China'

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