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Social insurance in business practise
Šibravová, Marie ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
Bachelor thesis titled "Social Insurance in business practice" aims at the position of employer and employee in health, pension and sickness insurance. The whole thesis is composed in the way which copies the work cycle of employee's occupation. Following the general historical and legal introduction, the basic characteristics of all three systems are described in the first chapter. Activities which have to be realized within the origin of employment to ensure the proper participation in the social insurance are described at the second chapter. Central section of this thesis is called wages administration process where the essential terms needed for wage accounting are explained. Consequently the allowances resulting from pension and sickness insurance are defined. The theoretical part is finished by the employment termination in social insurance. In the case study I focused on the wage accounting, determination of refund of wage during the sick leave and calculation of insurance premium.
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Social security in Sweden
Petrová, Kateřina ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
The aim of bachelor thesis is the analyse of social security in Sweden. The thesis is divided into eleven chapters. First one defines basic terms like social security, social insurance and social policy. The second one describes basic principles of functioning of social security in Sweden. The third one contains all methods of funding of social security and the fourth one gives an introduction to history of social security in Sweden. Next seven chapters describe details of all systems such as health insurance, system of sickness benefits, work injuries benefits, disability allowances, system of family benefits, system of pensions and system of support in case of unemployment. In conclusion are all presented information summarised.
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The wage problems from the accounting and tax point of view
Indrová, Vladislava ; Procházka, David (advisor)
The main topic of my thesis is the wage problems from the accounting and tax point of view. First I summarize labour law relations and the arrangements performed outside of the employment contract. A large part of this thesis is devoted to payroll matters, namely providing and paying wages. The next chapter deals with the problems of health insurance and social insurance. The following chapter is devoted to personal income tax and fringe benefits valid until 1.1.2011. The individual chapters provide examples for better understanding. In conclusion I try to describe the methods of calculating wages. My intention is to bring the main principles of wage problems closer to the extensive area of laws and to provide easier orientation in payroll accounting and the conditions of legal regulations in the Czech Republic
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Income of public health in Czech Republic between the years 2001-2009
Reslerová, Lenka ; Maaytová, Alena (advisor) ; Dugová, Alena (referee)
I have chosen the current topic of health and income generated from premiums for health insurance for my bachelor thesis. The main objective is to analyze the evolution of income between the years 2001-2009 and to determine what the evolution of income depends on and what affects it the most. Following the analysis there are several possible income-enhancing health development in relation to my choice of macroeconomic indicators- inflation and the gross average wage.
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Payroll accounting
Peroutková, Markéta ; Polák, Martin (advisor)
The main aim of this thesis is to explain what include payroll accounting. At the beginning of the thesis are mentioned facts of the payroll, furthermore there are kinds of working relationships. The following part is a pivotal area of the thesis, which is dedicated to salaries. There are the components of wages, kinds of wages and also mentioned facts from the health and social insurance. The last theoretical part is devoted to IAS 19.Practical part includes computations of wages in different situations.
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The health insurance system in the Czech Republic and neighbouring countries
Pinkeová, Jana ; Bílková, Diana (advisor) ; Löster, Tomáš (referee)
Thesis introduces the health insurance system in the Czech Republic and neighbouring countries. Currently the health insurance and health care itself is a very widely discussed topic, and that's why it is appropriate to analyze the total expenditure on health care, and the receipts and expenditures of the health insurance companies. By the help of the time series and smoothing by a suitable trendy function there are estimated individual expenditures and receipts in 2010, which have not been published yet. In the last part we compare the Czech Republic with neighbouring countries, how much they pay for health insurance, which is shown in the simple example, and how much they must pay at the doctor's.
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The influence of regulatory fees in health care on patient behavior
Šitinová, Kristina ; Koblovský, Petr (advisor) ; Pichaničová, Ludmila (referee)
This study describes influences of health insurance on human behavior, can explain phenomena that could arise due to the introduction of regulatory fees in Czech Republic, examines the effect of clearing a regulatory fees for expenses of the General Health Insurance Company to medicines. To determine the effect of canceling the obligation to pay the regulatory fees uses data obtained from the General Health Insurance Company in the period from 1st January 2008 to 1st July 2010. Using the method Difference in Differences concluded about the effect of regulatory fees for expenses VZP to medicines.
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The health care - public or private goods
Havlíčková, Anna ; Vostrovská, Zdenka (advisor) ; Durdisová, Jaroslava (referee)
The main of objective of this diploma thesis is to define health care as economic goods based on the theoretical definitions. The fact whether health care should be considered as private goods or public goods plays a vital role in this debate. The initial hypothesis presupposes that health care is (based on the basic economic criteria) private goods; however there is objective evidence demonstrating that health care should be understood in terms of public goods. The author defines the necessary terminology and theoretical concepts. According to several expert concepts the author concludes that based on the basic economic definitions health care could be understood as private goods, admitting that in the real world objective limitations exist, which prevent keeping health care exclusively in the economic sphere. The thesis also evaluates the role of individual health care sectors, including their drawbacks. The author demonstrates all concepts on the Czech health care system. In the analytic part of the thesis the author demonstrates discrepancies between theoretical concepts and practice on specific models, including the risks of exclusively private financing of health care. For this purpose three income groups has been defined. The author compares expenditures of these groups on selected medical services with different levels of their savings. The thesis also deals with methods of economical analysis and its limitations in health care system analysis.
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Reforma zdravotnictví v USA
Zemanová, Iva ; Lipka, David (advisor) ; Běláčková, Vendula (referee)
This thesis is concerned with US health care. It is focused especially on the health insurance market. It introduces basic characteristics of the US insurance system and discusses its main problems. The goal of this thesis is to determine whether voluntary private insurance is the main source of problems that the US health care system currently experiences. In order to do that, greatest deficiencies of US insurance policies, especially private ones, are identified based on the efficiency criterion. It is also briefly evaluated if identified deficiencies are going to be affected by the current health care reform.
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