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Analysis of Health Insurance in the Slovak Republic
Hrubý, Roman ; Kandilaki, Daniela (advisor) ; Jankůj, Miroslav (referee)
The topic of my thesis is the analysis of the development of health insurance in the Slovak Republlic. This analysis is to assess the government intention of replacing the existing pluralistic system with a unitary health insurance system. According to the latest information obtained the government has decided to keep the current system and make certain legislative alterations to streamline it.
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Analysis of labour costs in terms of accounting and tax
SLADKÁ, Klára
The aim of this bachelor thesis was to analyze the labour costs in accountancy, to evaluate their influence on the accounting and tax result and to process project of possible solutions to optimization of these costs. The theoretical part describes the labour costs and items related to them from the tax and accounting perspective. The practical part compares the labour costs due to the provision of selected benefits, surcharges and bonuses. The conclusion of bachelor thesis includes evaluation of variants changes of the labour costs from an employer?s perspective.
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Health insurance and additional insurance above standard care
DUBSKÁ, Linda
We could define healthcare as a system of specialized medical institutions and activities that focus on public health care and are used to meet the healthcare needs of the population. The main source of healthcare funding is health insurance that covers approximately 77 %. Health insurance is based on Article 31 of the Charter of Fundamental Rights and Basic Freedoms and it is based on several principles. About 3.8 % of the costs from the state budget goes to healthcare. Private resources are another source of funding, including regulatory fee, additional charge for medicines and dental products and recently introduced additional charge for above-standard services. The share of the participation of the insured persons is low and it is only the additional form of the funding. However, its importance is increasing nowadays. Healthcare is also funded by other resources which are marginal only and they account for negligible 1 % of income. These include charity donations and charitable contributions Healthcare funding is currently a problem with global dimensions. This is mainly due to the progress and new medical technologies as their offer exceeds the economic capacity of all countries. The reform of Czech healthcare was performed to ensure the financial stability of the system and keeping costs at an acceptable level. One part of the reform efforts is rationalization of healthcare demand using the introduction of the regulatory fees and thus obtaining new resources, too. The reform also introduced the so-called above-standard services, i.e. economically more expensive healthcare alternatives, which are supposed to obtain more private resources into the system. Czech Republic citizens can use basic healthcare funded by statutory health insurance and also the above-standard services for which they must pay extra money. These include for example the possible use of higher quality materials necessary for the treatment (economically more expensive health care alternative), your choice of physician - surgeon, above-standard equipped rooms during hospitalization etc. If the insured person chooses economically more expensive alternative, he is legally obligated to pay the difference between the prices of this alternative and economically cheaper alternative. The list of the above-standard services currently contains 18 items and should continue to grow. The aim of this bachelor thesis is to summarize the current legislation of this issue and in particular to determine whether the respondents are willing to use the supplementary insurance to receive above-standard services. There is outlined the historical development of health insurance, health insurance principles and its institutional provision in the theoretical part. The attention is paid to the expenses that flow to the Czech healthcare and there is briefly described healthcare systems functioning in selected countries for international comparison. Conclusion of the theoretical part contains information about the above-standard services issue and about the attitude of the Czech insurance companies to the option of additional insurance of this healthcare. The practical part of the thesis is a critical examination of the interest of the insured persons to in using the above-standard healthcare and furthermore whether the respondents consider the possibility of a private insurance for the event of excessive cost needs and what forms and types of healthcare they prefer. Data were collected using the quantitative research and querying method. There were set 3 research hypotheses.
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Payroll accounting
Krušinová, Marie ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Diploma thesis deals with the issue of payroll accounting. The teoretical part consists of descriptions of separate systems conected with the main theme as law system, system of personal income tax, system of health insurance, social insurance and accounting. The teoretica part is completed also from the international point of view. In the end of the thesis all system and principles are connected by examples in the practial part.
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Accounting and tax aspects of labour regulations
Kubíková, Kateřina ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
The aim of this thesis is to describe the factors which influence the amount of the employee's wage and the tax base for the calculation of tax on personal income. Chapters therefore deal with the conclusion of the employment contract and the commencement of employment, on the rules of remuneration of employees under the Labor Code and related components of wages, then there is also mentioned reimbursement of expenses, which may arise in relation with the performing work, marginally are mentioned employee benefits. Other chapters deal with deductions from wages in the form of social security, health insurance and tax on personal income. Finally, there is an accounting of the facts, which have been mentioned in the course of thesis.
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Accounting and tax aspects of payroll costs of the selected entity
NÝVLTOVÁ, Kristýna
The aim of this thesis was to analyze payroll costs, to determine their influence on legal entity income tax and to design the optimalization of payroll costs for the selected company. The theoretical part describes the issues of payroll costs and their items in term of accounting and taxes. In the practical part first the impact of partial item of wages on the total payroll costs was analyzed, then payrolls costs were analyzed from the point of view of different work relations The results were compared with the actual state of the selected company.
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Insurance of pilots and cabin crew
Kučerová, Lenka ; Ducháčková, Eva (advisor) ; Daňhel, Jaroslav (referee)
This thesis on the topic "Insurance of pilots and cabin crew" deals with one of the professional groups of insured which in this case are pilots and cabin crew - the frontline staff on board of a commercial aircraft. It characterizes risks associated with these types of profession and possible ways of their elimination by insurance with a particular focus on health and travel insurance. The last chapter of this work also analyzes an offer of travel insurance suitable for pilots and cabin crew and it refers to exceptions from insurance claims related to the performance of these jobs.
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Payroll accounting
Červová, Zuzana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Diploma thesis deals with the issue of payroll accounting. The aim is to discuss the main areas of payroll accounting leading to the correct calculation of wages. These areas are mainly labour law, health insurance, social insurance and personal income tax. The thesis is supplemented by practical examples for better understanding of the issue. Each chapter also contains accounting of mentioned problems. The thesis focuses on changes in the area of wages including changes for the next years.
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