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ECONOMIC ASPECTS OF HEALTH PROMOTION
Kůrková, Kateřina ; Chytil, Zdeněk (advisor) ; Rod, Aleš (referee)
The main aim of this thesis is to point out the economical aspects of health promotion and prevention as an investment in health. The teoretical part is based on concepts of economists, who dealt with human capital and investment in health. Because of problems with rising costs in health care and demographic changes in Czech Republic, there is an analysis of health promotion programs, which enforce healthy lifestyle in population. Health prevention can have a positive effect on reducing costs in health care. To demonstrate this effect, the model of relationship between obesity and diabetes type 2 is created. The positive correlation between rising of number of people with obesity and rising of number of people with diabetes type 2 is detected on the set of time series data for Czech Republic. The positive correlation is proved for men, women and the entire Czech population aged 15 years and over with Cochrane-Orcutt estimation. The quantification of the cost reduction in health care because of health prevention is made in the conclusion.
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Direct and indirect support to families in selected countries of the European Union
Kurková, Kateřina ; Maaytová, Alena (advisor) ; Brabcová, Pavlína (referee)
This thesis investigates the direct and indirect financial support for families in the Czech Republic, Germany, Austria, Poland and Slovak. The first part focuses on the definition of social policy and its main principles, as well as dealing with family politics, history and development of the family and characterizes the welfare state models and types of family policy. The various types of direct and indirect financial support, amounts and conditions of entitlement in selected states are described in the second part. The third part deals with the comparison of selected family benefits and tax credits, especially in terms of the amount and terms of the entitlement. Finally focuses on the analysis and a summary of the findings.
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Tax burden of various forms of enterprise
Kurková, Kateřina ; Slintáková, Barbora (advisor) ; Hartlová, Alena (referee)
The bachelor work deals with comparing of tax burden of choice forms of business. The first part contains common legislation of personal income tax and corporate income tax. In the second part I characterize the choice forms of business and their ways lead of accounting. The last practical part includes calculations of tax burden at particular forms of business depending on the ways lead of accounting.
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