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Comparative analysis of the funding of public universities: the issue of the coefficients of economic difficulty
Pinkeová, Jana ; Vltavská, Kristýna (advisor) ; Krčál, Adam (referee)
The main purpose of this thesis is the comparative analysis of the funding of public universities with the focus on the issues of the coefficients of economic difficulty. At the beginning of the thesis the education is provided in universities set into the Czech educational system. Furthermore the thesis is targeted on the history of the Czech higher education and its development since its founding and establishing to the present status. In the theoretical part the basic concepts of funding and financing public universities and the history of the coefficient of economic difficulty, which is compared from different perspectives in the analytical part, are explained. The aim of this thesis is the comparison of the values of the coefficients of economic difficulty in selected public universities, while taking into account the development of the share of personal and non-capital costs in the main function, the number of students and the number of academic staff. The target of this thesis is the comparison of the values of the coefficients of economic difficulty in selected public universities taking into account the development of the share of personal and non-capital costs in the core business, the number of students and academic staff. The result is a proposed amendment to the values of these coefficients and the level of the amount of funding provided to public universities in the Czech Republic.
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Development of sickness insurance and its impact on profit company
LIEBLOVÁ, Markéta
The thesis is focused on the development of health insurance benefits under the social security system in the Czech Republic. Aiming to secure people for future social events, which may be predictable (age) or unpredictable (disability, funeral, sickness, widowhood, etc.) and prevent poverty or the worst consequences. This thesis briefly describes the system of social security. More specifically focuses on health insurance, health insurance benefits and their development. It also contains the characteristics of the selected business entity and cost analysis of selected companies of employing workers and their absence from work, which is associated with the payment of sickness benefits. Finally, it presents the identification of direct and indirect costs associated with health insurance benefits and their impact on the profit of the selected business entity. The conclusion describes the effect of the payment of health insurance benefits for profit companies, including negative and positive impacts.
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