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Komparace zdanění společnosti bez právní subjektivity a společnosti s ručením omezeným
Mačátová, Dana
This bachelor thesis deals with the comparison of the total tax burden on self-employed persons associated in company (without legal personality) and limited liability company. The total tax burden is assessed from the perspective of personal and corporate income tax and from the perspective of mandatory payments for public health insurance and social security. The total tax burden of self-employed persons is optimized by using the institute of allocation of income and expenses to the co-operating persons and by the possibility of using expenses as a percentage of revenues. In case of taxation limited liability company the various variants of receiving remunerations were taken into account. In addition, this thesis also deals with the calculation of compliance costs of taxation of both types of businesses.
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Problematika stárnutí populace z pohledu zdravotních pojišťoven
Faturová, Petra
The bachelor thesis deals with the question of demographic ageing of population and its consequences for sustainable financing of the Czech health system. The theoretical part describes the general schemes of the recognized health systems and also the operation of the health system within the Czech Republic. The practi-cal part deals with the incomes and expenses of particular insurance companies in relation to the future demographic composition. The author further suggests various solutions to limit a particular development.
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THE RIGHTS AND OBLIGATIONS OF THE INSURED PEOPLE IN THE PUBLIC HEALTH INSURANCE SYSTEM
RAJČANOVÁ, Beata
I chose this theme for my thesis because I believe that everything concerning health care is widely discussed nowadays. Because of the interconnection between insurance and health care, everyone should have at least basic knowledge about this topic, most importantly about the rights and obligations. This thesis summarizes both rights and obligations of an insured person. Since this is a theoretic thesis, I decided to base it on various expert sources and unite the information about each right and obligation. In recent years the health care system is often being reformed and novelized, this thesis concerns the rights and obligations of an insured person as they are listed in Section 11 and 12 of Act No. 48/1997 Coll., on Public health insurace. Because of the fact that every insured person could also be a patient, I also followed up Act No. 372/2011 Coll., on Health care services and terms and conditions for the provision. In this thesis I explain crucial terms regarding health insurance, thus I concentrate on what insurance is and on its history. Partially I also focused on historical development of health insurance, which is connected to social politics and social security. These issues are included in some of my school subjects, so I think it is appropriate to mention the historical background. Other part of this bachelor thesis concerns legislation and principles, which the general health insurance is based on. These principles cover mandatory involvement in public health insurance, freedom of one's choice among health insurance companies and doctors, and the principle of solidarity. Then there is the main part of the thesis, which concerns individual rights and obligations. From rights of an insured person, the right to choose your health insurance company and associated issues , or the right to choose the provider of health services in the territory of the Czech Republic, are worth a mention. Widely discussed right nowadays is the right for time and place availability and also the right for inspection of provided health service. In my opinion it is important to mention a project called "Karta života" (The Card of life), which is run by ZPMV ČR and ČPZP. I would also like to mention an important right - the exercise of rights in the European Union. Nowadays a lot of people travel for work or recreation and they are surely interested in the ways the health insurance work in the European Union and individual states. There are also obligations of an insured person worth a mention - for example the obligation to notify the insurance company and the employer, and also the reimbursement of insurance, because every insured person is obliged to pay for health insurance. I believe that prevention (meaning to undergo preventive examinations when asked), is another important obligation. Since January 2014 all health insurance companies started to send invitations to clients as a part of a project called "Systém podpory prevence vybraných nádorových onemocnění v ČR screeningové programy" (System for support of prevention of selected neoplastic diseases in the Czech Republic - screening programmes). I think that health insurance companies are taking a step in the right direction with this preventive programme. Large amounts of money can be saved thanks to correct prevention. In my opinion we all should focus on prevention in the future - particularly on preventive examinations, vaccinations, etc.
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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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Private health insurance
Hanzlíková, Daniela ; Daňhel, Jaroslav (advisor) ; Ducháčková, Eva (referee)
This thesis analyzes the private health insurance as a supplement to public health insurance in the Czech Republic. The first part discusses the theoretical concepts and the definition of insurance in the Czech insurance market. Concurrently carried out in detail the previous and upcoming reforms of health system. The second part focuses on the analysis of the impact of the introduction of commercial health insurance products to insurance economics and the economy forecast of further development in this area.
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The impact of pension reform on public and commercial insurance
Vojtíšková, Kristýna ; Daňhel, Jaroslav (advisor) ; Ducháčková, Eva (referee)
The aim of my thesis entitled "The impact of pension reform on public and commercial insurance" is primarily to assess the current state of public insurance, which includes social insurance, as the first pillar of the pension system, the evaluation of the other two pillars and reforms associated with it. I describe to you the functioning of the system of public health insurance and commercial insurance options. Also, as the reader will learn some background information functioning medical facility. As a result, I will summarize the effects of reform and attempt to assess.
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Accidents in the Population and their Impact on Utilization of Health Insurance
Berková, Adéla ; Střítecký, Rudolf (advisor) ; Jankůj, Miroslav (referee)
Qualification work is focused on problematic of injuries, occurring in the population, and their influence regarding amount of costs covered by the public health care. The aim of this thesis is to determine, based on available information, expenses trends in health care and also costs, related to health care, of individual health insurance companies. Identification of injuries occurrence throughout the population and determination of their costs and complexity is furthermore important segment of the thesis. Based on these data, the objective of this thesis is to identify the portion of this amount contributing to the overall costs of public health care. The practical part of the thesis also contains analysis of recommendations, which might influence or cause change from current situation.
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