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The exercise of public administration in healthcare and social area by local self-regulatory autorities
BEČVÁŘOVÁ, Klára
Since 2007, the Act No 108/2006 Coll. on social services, which radically changed the social area, has been in force. A completely new benefit, care allowance, on which the paper is focused, was implemented. The allowance belongs to persons with reduced self-reliance and it is intended for provision of social services that the user needs. Social services can be provided both by registered providers and by private persons. The objective of the paper is to map the groups of citizens who apply for assessment of the degree of dependence and how they use the care allowance. For the performance of the research, the technique of secondary and content analysis of the document files of the Municipal Office in Milevsko for the period January to August 2008 was chosen. The research has shown that the most common recipients of the care allowance are people over 70 years of age, who need assistance of others due to their age and state of health. It has also shown that such assistance is in most cases provided by close persons. This means that the resources expended on care allowance do not return to the registered providers. Some recipients combine private care with registered services, most often with community care service. This occurs mainly at the 1st and 2nd degree of dependence. At the 3rd and 4th degree of dependence, registered providers are more often used. Practice has shown that this Act was a step in the correct direction. At the same time, however, problems have also emerged. These include in particular increasing expenses for social services, failure to use the allowance for social services, some children with serious illnesses who are not eligible for the care allowance. For these reasons, the Act should be amended.
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Health and social insurance of self-employed
ZÁVODSKÁ, Iveta
Self-employers are subject to health and social insurance system if they run their business in the Czech Republic and comply with the conditions which are specified in this work. The fact that people can be fully or partly self-employed affects the ways of paying insurance. I have tried to to describe the system of health and social insurance in the Czech Republic together with its payers in this bachelor thesis. However, special attention is paid to self-employers as subjects to this system. Practical part of the thesis is focused on the current situation in insurance payments and advance payments of fully and partly self-employed people. It has been analysed through a self-gainful activity of a person in South Bohemia whose business consists in purchasing and selling goods, mainly electronics and computer technology. I have used his income survey provided for this purpose.
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Social Security, Pension and Health Insurance of Persons Engaged in Business in the District of Tábor
ČMOLÍKOVÁ, Věra
The work deals with social security in the Czech Republic. It describes the origin and development of welfare state. The origin of social security {--} its composition, benefits provided by it. Further it describes the institution providing for social security in the Czech Republic, i.e. the Czech Administration of Social Security. That institution has its territorial centres providing for social security all over the Czech Republic. It cooperates with other state bodies in matters related to social security. A part of the work is focused on general characteristics of persons engaged in business {--} who can be a person engaged in business, under which conditions, classification of persons engaged in business. etc. It includes also pension and health insurance of businesspersons, benefits resulting from such insurances to which the persons engaged in business have claim upon fulfilment of conditions given by laws. All duties and rights resulting from performance of activities of persons engaged in business are described here. The work includes statistical data from the register of persons engaged in business I was provided by the District Administration of Social Security of Tábor.
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The social security system in the Czech Republic
ROUBALOVÁ, Šárka
Thesis focuses on social security system at Czech Republic, mainly on health insurance area. The aim of the thesis is to analyze healt insurance development, which projects itself into calculations of healt insurance allowances (sickness compensation, motherhood financial support and nursing compensation) and to evaluate influence of legislative changes during observed period of time (2005 {--} 2010) at these calculations. Thesis is divided into two parts, theoretical one, which describes all social security system areas as they were at year 2005 from the employee point of view and from the accounting viewpoint as well. Second part consists from five chaptures, where is gradually described choosen company {--} Southbohemian regional veterinary administration {--} profile, it´s social security obligations as an employer, calculations of healt insurance allowances and in conclusion results evaluation and legislative changes influence assesment.
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Social and Health Services for Seniors in the Area of Český Krumlov
GRBAČOVÁ, Lenka
My work deals with social and health services provided to seniors in the area of Český Krumlov. At first I am attending to ageing process and then old-age itself and changes at this period of time. Further I am describing national and international documents dealing with seniors and community planning of social services for the seniors. In this chapter I mention the 1st and 2nd community plan of Český Krumlov (including tables of scopes and tools) and general objectives of these plans. Last pages of the work are attending to evaluation of my own public enquiry between providers of social and health services
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Why People Decide for the Premature Retirement
BUMANOVÁ, Markéta
This document deals with present claims to pension payment and to amount of recognized payment, as well. It is divided into two parts {--} theoretical and practical. The theoretical part describes shortly the constitution of the social state and its incomes policy. It goes on from the formation of the social security to the formation of the modern pension systems. This document outlines history of the establishment of the pension insurance in The Czech Republic since 1918. It describes trend and changes in the sphere of the claims and amounts of the pension payments. It includes newly the nominated reforms of the pensions that have been accepted partly and that shall be valid from 1st of January, 2010. Practical part includes the field research via questionnaire. Respondents (clients of the District administration of the social security in České Budějovice who inform themselves or who ask for the premature old age pension) answer the questions concerning their motives that result in applying for the claim. Practical part shows clients´ motivation that entail the retirement before the legitimate claim for the pension payment comes on.
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Impact of the changes of personal income tax valid from the 1st January 2008 concerning entrepreneurs
PUPÍKOVÁ, Hana
The bachelor thesis analyzes the impact of the changes of personal income tax, including the changes in social security and health care insurance, valid from the 1st January 2008 and concerning entrepreneurs. The first part identifies the main changes in the taxation of entrepreneurs, the second part is devoted to the effects caused by introducing a linear tax rate of 15%, increase in tax bonifications and exclusion of pension insurance premiums and the contribution to the state employment policy and health care insurance from the tax deductible expenses. The thesis compares the taxation of income between 2007 and 2008 in both absolute and relative terms.
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Benefits of Assistance in Material Need around the Region Týn nad Vltavou
BALOUNOVÁ, Lucie
The work incorporates social help into the system of social security, defines cocepts and addresses the generosity of the system when evaluating benefits before and after the social reform. The theoretical section defines three basic pillars of social security, defines social help from the perspective of function, scope and generosity of the system and furthermore defines the concepts which closely correspond to the given probleme. The practical section presents the state when evaluating, benefits before 2007, that is before the social reform, and when evaluating the state after 2007. It focuses on the question whether the ammendment brought the wanted positive effect, if the new measure motivates the tendency to actively search for employment or accept lower paying positions and whether acitve people have an advantage over those that do not demonstrate activity.
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Life Insurance as a Part of Staff Benefits in a Firm
PEČMANOVÁ, Jana
This thesis attends to the valuation of life insurance as an instrument that affects the economy of a chosen firm. Firstly, it attends to the introduction to system of insurance. Then recount insurance, especially life insurance, its advantage and disadvantage. Subsequently it includes a risk analysis and principles of risk elimination by the insurance. The practical part is focused on life insurance products of specific insurance company, on the valuation of life insurance usage in chosen firm and on the usage of life insurance as the instrument that affects the economy of a chosen firm.
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Payroll Accounting
Truhlářová, Eva ; Pelák, Jiří (advisor)
Abstract Main topic of my thesis is the Payroll Accounting. The work summarizes most of the areas that are related to this topic and the knowledge necessary in calculating the final determination of wages. Beginning the thesis mentions specific chapters from the Labor code which explain the facts about the start, changes and the termination of the employment contract then more detailed description of the arrangements performed outside of the employment contract and then working hours and minimum wages. Next chapter handles the actual payroll matters and the main principles of providing and paying wages. Large part of this thesis is devoted to problems of public and health insurance and social security. This chapter explains the notions and concepts of those topics. The following chapter focuses on a tax of personal income and fringe benefits with basic concepts and principles that shall be followed in calculations of this tax. The last section is devoted to the calculation of wages itself, starting with general "formula" and followed by an example in which the calculation and determination of wage is shown.
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