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Payroll accounting
Konopíková, Monika ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Graduation thesis deals with the issue of payroll accounting and related areas - social insurance, health insurance, taxation. On beginnnig it explains discretions and duties employees and employers. It is very important for next wage questions. Basis of thesis is definition and calculation of premium and taxation. There are necessary iformation for calculation of gross wage and net wage. I focus on this area in practical example, where I calculate wage of fictive employee in every months of calendar year. The graduation thesis is ended up with summary of changes in the year 2011 and changes for the next years.
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Social security in the Czech Republic and France
Zítková, Klára ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
The aim of this thesis is to describe health insurance in the Czech Republic and France, to point out their different and similar characteristics and to assess whether some parts can be applied in the Czech system of health insurance. The thesis is divided into several chapters. The first chapter contains introduction to terms. The second and third chapter deals with social security in both countries, especially on health insurance. Three quarter of French population are under general condition of social security, so this thesis deals only with this description of terms and conditions for social benefits. The last chapter contains comparison of the social system in both countries.
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Social security in the Czech Republic and Germany
Morávková, Jana ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
This work provides a description of social security in the Czech Republic and Germany. It describes system of social insurance in both countries, types of compulsory social insurance and systems which are not insurable. The work is divided into six parts. The first chapter contains introduction to terms. The second and the third part deal with social insurance in both countries. Characteristics of social insurance, benefits provided in the frame of social insurance etc. are described. The fourth and the fifth chapter describe system which is not based on compulsory insurance of these countries. The last chapter contains comparison of common signs and differencies of the social insurance system in both countries.
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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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