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Commercial health and sickness insurance on the Czech insurance market
Brixi, Eva ; Ducháčková, Eva (advisor) ; Daňhel, Jaroslav (referee)
Theme of this thesis is to compare public and commercial health insurance in the Czech Republic. At the begining are described the systems of health insurance and principles of their functioning. The main part of the thesis is devoted to current health insurance system, its operation and financing, including a comparison with other OECD countries. The thesis describes a system of commercial health insurance and focuses on different products of health and sickness commercial insurance. In the conclusion of this thesis is made an analysis of commercial health and sickness insurance in the current conditions on the Czech insurance market and its evaluation.
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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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The issue of public health insurance in the Czech Republic with focus on the rights and obligations of premium payers
BLAŽKOVÁ, Zdeňka
Public health insurance system with more health insurance companies fully operates in the Czech Republic since 1 January 1993. The main task of health insurance companies is collection of health insurance premiums from premium payers and reimbursement of health care to medical facilities. Legal regulations governing public health insurance in our country have changed a lot since 1993. The basic principle of our public health insurance system is the principle of solidarity. Participation in public health insurance does not depend on the decision of a citizen, but is legally required. The fundamental rights of each insured person are the right to choose a health insurance company and the right to choose a doctor or medical facility which is under contract with health insurance company of the policy holder. The theoretical part of the thesis describes basic concepts and legal regulations of public health insurance in the Czech Republic, with the help of available literature. In more detail it deals with obligations of individual groups of health insurance premium payers to health insurance company and property sanctions which can be imposed by respective health insurance company. The objective of the practical part of this thesis was to make a survey of legal awareness of policy holders {--} premium payers about their obligations under existing legislation. Two hypotheses were set in line with this objective. Hypothesis number one assumes that university graduates are more aware of obligations of the policy holder {--} public health insurance premium payer than policy holders with lower education. Hypothesis number two assumes that policy holders under the age of 50 years are more aware of obligations of the policyholder - public health insurance premium payer than policy holders aged 50 years and over. Quantitative research, method of questioning was chosen to test the hypotheses. To collect data the questionnaire technique was used. Both hypotheses were confirmed based on research findings. Objective of the thesis has been achieved. Results of the thesis may be used to increase public awareness in this area and as a base for printing information materials for health insurance companies.
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Perception of health insurance companies in the South Bohemian Region
HYKOVÁ, Michaela
In my thesis, I deal with the issue of perception of health insurance companies in the South Bohemian Region. That is, how South Bohemian citizens perceive health insurance companies and whether they are satisfied with the services that health insurance companies provide. In the theoretical part, I present basic information about public health insurance system in the Czech Republic. I mention the history of health insurance evolution, its systems, and principles of its operation. I also deal with legislature which is the cornerstone of this system. Most of the laws were passed in the 1990?s when the Czech Republic began to develop the current version of health insurance. Since its inception, these laws have been amended several times. Public health insurance system in our country is based on the Bismarck model, which is based on the existence of multiple health insurance companies and contractual relationships between health insurance companies and health care facilities. Furthermore, the theoretical part refers about health insurance companies as such, whose activities are governed by Act No. 551/1991 Coll., on the General Health Insurance Company, and Act No. 280/1992 Coll., on departmental, professional, occupational and other health insurance companies. The practical part describes the results of my research focused on the aforementioned issue of perception of health insurance companies in the South Bohemian Region. The results have been obtained through quantitative analysis. The method of questioning, the technique of questionnaires, was used. In this research, two of three assumed hypotheses have been confirmed. The research shows that health insurance clients in the South Bohemian Region are satisfied with local and time availability of their health insurance company subsidiaries. Furthermore, the research carried out shows that citizens respect the opinion of their general practitioners on the selection of their health insurance company. In contrast, what good (preventive) programs health insurance companies offer is not crucial for citizens when selecting a health insurance company. The knowledge gained can form the basis for further research, but it can also serve to health insurance companies themselves to improve their services. The issue of health care and health insurance companies is still a topic of current concern, both in the political field and for the general public.
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Regulatory fees in healthcare from the perspective of the public
KOLLÁROVÁ, Iva
Part of the Czech healthcare system is public health insurance and health care is paid to beneficiaries from its funds. From 1.1.2008 a new system of regulatory fees and annual protective limit forms its part. Regulatory fees were introduced by Act No. 261/2007 Coll. about stabilizing public budgets, which amended many laws, in this case also the Act No. 48/1997 Coll., about public health insurance. The reason for their introduction should be reduction of inefficiency of health care and, consequently, reduction of health care costs, reduction of misuse of health services, as well as increase in revenues of medical facilities. Funds saved should be used to improve medical care, to treat sick people and to finance expensive medical services. The objective of my thesis was to make a survey of public opinion on the introduction of regulatory fees. In the theoretical part I briefly described basic concepts relating to public health service, health policy, insurance and in detail I mentioned functioning of regulatory fees and the annual protection limit. In the practical part I used quantitative research, method of interviewing, data collection was performed using the questionnaire technique and then also secondary analysis of data. For the research section one statistical sample was established {--} the public of South Bohemia. Based on available literature I stated 2 hypotheses, both of which were confirmed by the research. Research pointed at the diversity of views and perception of regulatory fees among citizens. Citizens´ awareness certainly also affects the issue of regulatory fees, and the awareness, as revealed in the survey, has been improving compared to previous years. Regulatory fees in health care in the Czech Republic have become a most discussed topic. But this step is only the first step, unfortunately still unpopular with many people, and it should lead to step-by-step implementation of planned changes in health care. I think that compared to previous years an increasing number of citizens understand the purpose of regulatory fees and they realize that modern medicine is very expensive and that from the current health insurance system it is not always possible to grant all care to everyone. In my opinion, the introduction of regulatory fees is a very important step for our health care, but it will be necessary to improve some legal details and gain greater public trust so that the purpose that these fees should have would be reached. The thesis could serve as an information brochure, study material, or respondents´ views and the research findings could be used in other studies for comparison.
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Understanding and Public Approach to Contemporary Health Reform
BORŮVKOVÁ, Eliška
Abstract Understanding and attitudes of the public towards the current Health Care Reform This thesis summarizes the basic facts about the current reform within the Health Care Sector and how it is being perceived by the general public. The theoretical part focuses on the basic information about the development of the Health Care Sector in the Czech Republic and its current reform. The development of the Health Care Sector from the year of 1918 until present is highlighted. At the beginning of the last decade of the 20th century, a new set of laws were passed, which triggered the initial reform of the Czech Health Care Sector. However, a period of passivity regarding subsequent legislation has resulted in the present problems. Further, there is a focus on current Health Care Reform enquiring: why the reform is needed, the nature of its stages and its legislative and non-legislative changes. Only a small part of the reform measures came into force. This included the introduction of regulation fees, the introduction of an `annual safe limit{\crq}, and the pricing and payment for medication. The practical part presents the research findings in relation to the issues mentioned above. The research part of the thesis, carried out using questionnaires, is concerned with the views of the public with respect to current Health Care Reform and investigates whether it has been understood by the public. The research shows that most of the respondents disagree with the reform and think that it is not developing in the right direction. The majority of respondents with this view were found to be within the age group of 60 and over, and within the group of respondents with a basic level or vocational education. Further, the research suggests that the public is not adequately informed about the new Health Care Reform, and therefore demonstrates a lack of understanding of its nature. In addition, the current political climate suggests that the public may lose interest in these issues and will become disengaged with the reform without further consideration.
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Public Health Insurance and Competition of Insurance Companies
ŠTROBLOVÁ, Nikola
The duty to have a health insurance and the right to choose a health insurance company are stated, in the Czech Republic, by law nr. 48/1997 of legal code (on public health insurance). Nowadays, people have a choice of eleven health insurance companies whose main responsibility is to collect premiums from the insured and thereby cover the expenses made by medical facilities when taking care of these people. In my bachelor thesis, I used quantitative research and, more specifically, the method of inquiry. To collect the data I chose the questionnaire technique. This research based on questionnaire was conducted among the inhabitants of Klatovy who represented the main set for the analysis. The group consisted of 200 respondents. The goal of my bachelor thesis was to asses the level of satisfaction among clients with their current health insurance company. In the thesis were set the following hypotheses. Hypothesis nr.1: The insured are content with the services offered by their health insurance company. Hypothesis nr.2: The insured choose their health insurance company by the offer of above-standard services. Hypothesis nr.3: Women are more interested in the offer of above-standard services than men. According to the results of the questionnaire-based inquiry, all the above-listed hypotheses proved correct. The research has showed that the inhabitants of Klatovy are satisfied with their current health insurance company.
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Opinions of citizens on health system in the Czech republic
HEJZLAROVÁ, Miroslava
Inhabitants´ Opinions to the Health Service Problems in the Czech Republic The diploma thesis {\clqq}Inhabitants´ Opinions to the Health Service Problems in the Czech Republic`` deals with the problems of the Czech health service. The theoretic part treats of the definitions of the main terms, legislative framework, state health service policy, public health insurance, public finances reform and first of all treats of the new Act on Public Budget Stabilization n. 261/2007 Law Code, effective from January 1st, 2008. Recently there have been discussed the Czech health service problems within the context of publication of the health service reform. The implementation of the regulation fees evokes the atmosphere of disagreement and fear from financial non-capacity in the inhabitants resulting from the fees implementation on particular items of health care. It is necessary to realize that there have been health service problems all the time. But this situation doesn´t apply to the Czech Republic solely. Quite a number of states have to solve the problems and shortcomings of the health service system. To point out these problems, to find out the cause but first of all to find the ways to deal and eliminate problems should be the main objective of the state. The Czech health service needs badly the alternation. It has to tackle the 21st century challenges and at the same time to continue in european tradition which is based on the availibility of health care for all our inhabitants. There are no doubts that population ageing, new medical procedures, services quality requirements and the possibility of co-determination will lead to the significant changes of financing and organization of the health service all over the world. (18) The aim of the diploma thesis is to survey the ideas applying to the health service problems in the Czech Republic by the inhabitants over 18 years old living in Nachod region. In the framework of quantitative research there were used the questioning method (questionnaire) and the method of document analysis (the technique of secondary data analysis). The diploma thesis {\clqq}Inhabitants´Opinion to the Health Service Problems in the Czech Republic`` tries to illustrate comprehensive aspect of the general public to the Czech health service and challenge to study this problem.
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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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The comparison of systems of health insurance in the Czech republic and in the United States of America
Benešová, Kristýna ; Písař, Pavel (advisor) ; Chalupníček, Pavel (referee)
The main purpose of my bachelor's work is to analyse the system of health insurance in the Czech Republic in comparison with the system established in the United States of America. The choice of these two countries is wholly intentional, because I would like to show the strong points and possible weaknesses of these two absolutely different systems. I shortly summarize the general principles of providing the public and private health insurance in the introductory part of my bachelor's work. Then I go over to the specific systems used in these two countries. I point out the defects of the public health insurance on an example of the Czech Republic, particularly its inefficiency and actual problems. I focus on an example of the USA in the next chapter, where is the private health insurance based on a voluntary base provided. I compare real indicators of these two countries in the analytical part of my work, e.g. the total expenditures on the health care etc. In this analysis I consider a rate of the efficiency, solidarity, accessibility and quality of the provided health care in these different systems. In conclusion I sum up the results of my analysis and consider whether and possibly in which way the Czech system of health insurance could be inspired by the American system.
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