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Spa care in the system of public health insurance
HNÁTEK, Martin
The theoretical part of the work defines spa as a treatment method, which is aims at improving physical and mental health with the help of natural healing sources. The study further describes the history of spa industry in our country as far as its origins in the final stages of the Middle Ages, continuing with its gradual development crowned in the 18th and 19th century. The chapter concludes with a short insight into the development of spa industry after the year 1989 and gives some hints on its future direction. The next chapter delineates the position of Czech spa industry in the central European region. Here the reader can also find description of the spa network in the Czech Republic with all 35 spa sites. Further on, the characteristics of natural healing sources and their use is described. The effective legislation and the Regulation No. 267/2012 Coll. is discussed as well, in particular, with regard to the indication list for spa therapy and rehabilitation procedures for adults, children, and adolescents. The chapter contains a general description of the indication list, an overview of the indication groups, and legislative changes which the new legislation brings into the existing practice. Legislation relevant to the delivery of spa treatment gets described further on. In relation to this, the study also deals with the process of treatment recommendation and the approval of the recommendation. The chapter also contains the description of basic types of spa care. The last chapter of the theoretical part is dedicated to the statistics of spa care and the health care system. In the practical part of the report, the aims of the work are set and the research questions are formulated: 1) Does spa treatment reduce the cost of medication in patients suffering from chronic diseases of the musculoskeletal system during the year following the treatment? 2) Did the delivery of spa care lead to a decrease of expenses related to outpatient rehabilitation in patients suffering from chronic diseases of the musculoskeletal system during the year following the treatment? The research questions were addressed by a mixed type of research. Secondary data analysis was used as a research technique. Data about patients, who were subject to spa treatment first in 2011 and who are members of the indication group VII ? chronic diseases of the musculoskeletal system ? more precisely with the diagnoses of degenerative disease of hip and knee joints. The frequency and the extent of medication, related to the treatment of the disease and the frequency of the outpatient rehabilitation care were monitored in these patients. The deciding period, in which the above mentioned parameters were monitored, was twelve months before the spa treatment and twelve months after the spa treatment was conducted. The results were determined based on statistical evaluation of data obtained by secondary data analysis. The results state that there was a significant decrease in expenses for outpatient rehabilitation care and medication in both of the monitored groups (degenerative disease of hip joints and degenerative disease of knee joints). The only exception is that the cost of subsequent medication for gonarthrosis patients dropped by only 1.3 %. The answer to the first research question remains ambiguous. The cost of treatment in coxarthrosis patients dropped dramatically, whereas the treatment expenditure in gonarthrosis patients remained virtually similar. The answer to the second research question is definitively positive. In both of the monitored groups the costs for outpatient rehabilitation care was reduced significantly. As a result, it can be postulated that the research proved the positive impact of spa care on patients? state of health. This impact is demonstrated by the decrease in health care services provided after the spa treatment period, which results in the overall decrease of costs.
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Employee care
Šmejkalová, Petra ; Soušková, Milena (advisor) ; Spirit, Michal (referee)
The subject of this bachelor´s thesis is the issue of employee care. The main object is to analyse the legal institution of employee care, assessment of legal regulations and assessment of degree of employee care in particular institution. The thesis is divided into four parts, the first part deals with definition of employee care and its legal regulations. Furthermore, the work analyse the working conditions, professional growth of employees, catering of empolyees and special working conditions for some employees. The second part of thesis describe the professional growth of employees in detail. The third part is devoted to employee benefits, its meaning and types. The last part analyse the employee care and employee benefits in particular institution. This part includes a questionnaire whose task is to determine the employee´s satisfaction with the care of employer.
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Comparison of electronic commerce in Germany and Czech Republic
Hráský, Antonín ; Sedláček, Jiří (advisor) ; Slaba, Jiří (referee)
This work engages in comparing selected aspects of e-commerce in Czech Republic and Germany. Its main goal is to assess the level of development of e-commerce in Czech Republic's most recent history whilst benchmarking the situation in Germany. It also aims to evaluate the key prerequisites for development of e-commerce in both countries, name future perspectives and opportunities and compare certain current aspects and trends within the industry. The work is divided into theoretical and analytical parts. In the theoretical part terms are defined, subjects and applications of e-commerce are described and its development in the past twenty years in Czech Republic is evaluated. In the analytical part the prerequisites for growth of e-commerce in both countries such as legal environments, internet penetration or ICT equipment of households and business are compared. In the concluding chapter the development and current state of e-commerce in both regions are assessed and so is the EU's attitude towards the subject.
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Investment climate in Vietnam
Hoang, Thi Lien ; Gullová, Soňa (advisor) ; Laschoberová, Libuše (referee)
My thesis focuses on the analysis of the investment climate in Vietnam. It includes seven chapters: legal environment of investment, institutional frame of investment, investment incentives and subsidies, procedures for the issue of investment certificate in Vietnam, foreign direct investment in Vietnam, efficiency of investment policy in Vietnam. My thesis is treated using descripvive and analytical method. The aim of my thesis is analyzing the investment climate in Vietnam completely. Its benefits lie on the evaluation of the efficiency of the vietnamese investment climate.
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Selected aspects of customs procedure
Vondrová, Kateřina ; Sato, Alexej (advisor) ; Symanek, Petr (referee)
The bachelor thesis deals with customs issues. It offers a comprehensive interpretation of the issue of customs procedure and the legislative framework. The paper mainly focuses on two problematic aspects - the origin of goods and customs value. In each of these two chapters the legal framework is analyzed and it is defined whether or not and in what way the non-preferential rules are circumvented. Particular cases are shown on examples of a specific company.
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Corporate Foundations in the Context of Corporate Social Responsibility
Bjačková, Jana ; Skovajsa, Marek (advisor) ; Muhič Dizdarevič, Selma (referee)
The thesis deals with Corporate Social Responsibility with an emphasis on corporate foundations. The first, theoretical part of the thesis defines Corporate Social Responsibility, discusses its history and also describes the implementation of the concept in the Czech Republic. The second part of the thesis deals with the legal definition of foundations and the history of foundations in general. A relatively new category of foundations are corporate foundations, which are analysed with the help of comparative analysis. Finally, the last part of the thesis presents case studies of five specific foundations.
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International and national aspects of double taxation
Rogová, Tereza ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
This master's thesis aims to describe legislation of international and national double taxation. Furthermore, this paper deals with the term tax and puts down following questions: what does a tax represent; what is the subject of a tax; who is a resident and who is a non-resident. At the same time the master's thesis focuses on the history of international double taxation, consequences of double taxation and last but not least on the tax avoidance. The master's thesis is comprised of three chapters that are divided into more detailed subchapters. The first chapter deals with a tax as such in the Czech legal system and primarily deals with a tax as the most important source of financing of state budgets because the whole public sector is funded by taxes. Furthermore, it introduces to the issue of double taxation as a negative economic phenomenon for taxpayers and to the methods of the state intervention into a removal of double taxation whether national or international. In general the methods of prevention of double taxation are analyzed. The second chapter describes international treaties about prevention of double taxation. Nowadays taxpayers have a certainty due the international treaties about prevention of double taxation because they have a possibility to get to know the legal regime that will...
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Selected legal issues of international passenger transport
Vosátková, Karolina ; Pauknerová, Monika (advisor) ; Pfeiffer, Magdalena (referee)
Selected legal issues of international passenger transport The topic of the diploma thesis is 'selected legal issues of international passenger transport'. The aim of the thesis is to analyse the issues of substantive law related to the liability of carriers and rights of passengers in the international rail, road and air transport. The thesis focuses on applicable legislation of liability of carriers and rights of passengers, but also deals with the legislation proposed pro futuro. The diploma thesis is divided into seven chapters, further divided into subchapters. In the introduction the thesis defines the term 'international passenger transport' and summarises its key legal sources. Further, it addresses the conflict of law rules applicable to the contract on international passenger transport. The core of the thesis is in the following chapters that deal with the direct substantive rules governing the liability of carriers and rights of passengers in individual types of transport, which are contained especially in multilateral international conventions and secondary legislation of the European Union. The conclusion of the thesis summarises and assesses the analysed legal issues in the researched legislation. The first, opening chapter contains the introduction to the topic of legislation related...
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Employee Liability for damage
Tran Thi Thuy, Linh ; Soušková, Milena (advisor) ; Spirit, Michal (referee)
This bachelor thesis adresses the liability of an employee for damage and is primarily focused on liability for the deficit on fiduciary values that the employee is obliged to bill. The thesis comprises of 5 chapters. The first chapter introduces the general term of responsibility and legal liability. Second chapter focuses on liability in labor law and third chapter is already adressing liability for damage. Liability of the employee will be discussed in fourth chapter with a focus on the deficit on fiduciary values that the employee is required to bill. Based on the jurisprudence and professional articles, I will will study to which extent is right to require a liability after an employee and how and under which circumstances can be an employee released from it. In order to fulfill my aims I also analysed the chosen court judgment of the High Court of the Czech republic.
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Dwelling unit owners associations from accounting and tax perspective
Kohout, Jakub ; Černý, Václav (advisor) ; Roubíčková, Jaroslava (referee)
The aim of this diploma thesis is provide comprehensive view on dwelling unit owners associations from accounting and tax perspectives. The beginning of thesis acquainted with term dwelling unit owners association and summarized reasons for legislation regulation of these entities. After that the work deals with legislation of this organization. The specifics of economic aspects and ways of financing are mentioned at next chapter. The main part of this diploma thesis focus on accounting and tax specifics of this organization. Each specific accounting issue are explaining theoretical as well from practical point of view for better understanding these issues.
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