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Současné trendy ve zdravotním pojištění
Shcherba, Yuliya ; Daňhel, Jaroslav (advisor)
Cílem mé práce je naznačit základní směry vývoje trhu zdravotního pojištění v České republice formou jednotlivých trendů. V této práci se budu snažit především nabídnout ucelený pohled na cesty zlepšení veřejného zdravotního pojištění a upozornit i na případné problémy, které jednotlivé změny můžou vyvolat.
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Equivalence in the health insurance
Bišof, Milan ; Durdisová, Jaroslava (advisor) ; Munzi, Tomáš (referee)
This dissertation considers the issue of equivalence and the related matter of solidarity in the health insurance sector. The used methodology is an analysis on the basis of which the specific causes of the current state of the healthcare system are investigated. The initial chapters focus on the theoretical basis and insurance principles in general, and then health insurance in more detail. The individual systems (models) of healthcare, which are compared with the aim of finding the optimum method of financing the healthcare sector, are then described. The analytical section looks at the current state of healthcare in the Czech Republic and the main problems it faces: an ageing population and constantly rising healthcare costs, which are slowly becoming uncontrollable. Healthcare reform, which began on 1 January 2008 with the introduction of regulation fees, is also evaluated. A great deal of attention is paid to fees because the legality of their introduction is being settled by the Constitutional Court of the Czech Republic. In conclusion, the author outlines a healthcare system that would be, in his opinion, more financially manageable, and just more equitable and fair.
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Public insurance funds in the Czech Republic
Stanková, Vendula ; Durdisová, Jaroslava (advisor) ; Ždímal, Martin (referee)
The objective of this diploma thesis is to describe public insurance funds of social security and to analyse their indicators and factors which influence these funds most. The social insurance system is significant revenue and expenditure channel of the national budget in the Czech Republic. Social and private insurance are two basic types of insurance. Social solidarity is essential principle of social insurance and principle of equivalence is typical of private insurance. This diploma thesis deals with systems of pension insurance, sickness insurance and health insurance. Existing setting of these systems will probably be inconvenient in the future. That is why they are subject of political discussion nowadays. Unfavourable demographic trend is the most major problem of pension insurance system. Effectiveness of sickness insurance is reduced by abuse of sick benefits. Increasing health care expenditures and excess of demand for health care are difficult questions for solving and setting of health insurance. Changes that are being made in social insurance systems today and also their impact on economy are described in conclusion.
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Institutional-historical analysis of early development of sickness insurance in the Czech lands at the turn of the 19th to the 20th century
Dvořák, Lukáš ; Chalupníček, Pavel (advisor) ; Doležalová, Antonie (referee)
This text aims to identify the main features of development of sickness insurance in the Czech lands. In the second half of the 19th century new mutual benefit societies started to emerge -- similarly like in Great Britain and the United States, and in the same time in 1888 the compulsory workers sick insurance was introduced. In the first part, this work offers analytical framework for analysis of this development, especially the approach of the public choice school, the concept of cognitive hazard and of social capital. In second part, the author gives historical overview of the era, brief overview of the development of so-called Friendly societies in Great Britain and the United States and an analysis of compulsory workers sick insurance and voluntary societies in Bohemia. The analysis shows the role of interest groups (workers movement, employers, physicians etc.) that shaped the compulsory insurance in similar way as captured in the Anglo-Saxon experience. The push-through of the compulsory insurance strengthens their positions. The application of social capital and cognitive hazard concept reveals that the compulsory insurance could bring unintended cost in the long run by lowering a voluntary cooperation.
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Development of social insurance from the standpoint of transfer of insurance-generated monies to the state budget.
Hartlová, Alena ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
This thesis deals with the development of social insurance, specifically with health insurance and social security, from the standpoint of transfer of insurance-generated monies to the state budget. It presents the significance of social insurance in its current form and an analysis of the principal changes it has undergone in the last fifteen years. It particularly examines changes in the definition of participants in social insurance and changes in the use and structure of bases of measurement in individual insurance subsystems. This thesis also includes an analysis of these changes which seeks to analyze the past and potential impact of shifts in basic factors which influence the amount of money flowing from insurance to the state budget (such as minimum wage, average wage and number of paying participants) on individual participants in social insurance.
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Mzdové účetnictví
Vodičková, Monika ; Strouhal, Jiří (advisor)
Práce podává základní informace o činnosti mzdových účetních. V jednotlivých kapitolách věnovaných pracovnímu právu, veřejnému zdravotnímu pojištění, pojištění na sociální zabezpečení a dani ze závislé činnosti se věnuje ůdajům důležitým pro komplexní zpracování mezd. Dále se zabývá změnami, které nastali v povinnostech zaměstnavatelů a zaměstnanců s účinností nového zákoníku práce 1.1.2007.
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Position Analysis of the Health Insurance Companies in the Health Service System in CR
Přikrylová, Jana ; Písař, Pavel (advisor) ; Czesaný, Slavoj (referee)
The object of the Bachelor's work is to analyze the present position of the health insurance companies in the health system of the Czech Republic. First of all I characterize the particular health service systems existing in the world in my work. Further I am concerned with the health service system in this country, with its development, financing and, especially, with the role of the health insurance companies in this system. A special attention is devoted by me to the health insurance which is the main income of the health insurance companies; and to its redistribution. I analyze problems of the public health insurance system as well as of the health insurance companies. In a further part I deal with the health insurance system in U.S.A. where the health insurance is voluntary and therefore it is set up on a commercial base, whereas the public general health insurance in CR is compulsory. I compare advantages and disadvantages of the health service systems in CR and U.S.A. and on base of this analysis I will prove that the Czech medical service is instable economically; that it comes to wasting as the patient has no choice to choose the care according to the quality and price; it comes to reduction of the availability of medical services; the patients have no possibility of paying extra money for a service of higher quality even if they have enough money for that. At the end on the basis of the analysis of functioning of both these systems I indicate which way the reform of the medical service in this country could proceed.
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Personnel costs in business
Pech, Daniel ; Nováčková, Zdenka (advisor) ; Strouhal, Jiří (referee)
Autor čtenáři přibližuje problematiku osobních nákladů v podnikání. V první části práce se věnuje obecné charakteristice těchto nákladů, vymezuje základní pojmy, jako je mzda, její funkce, průměrný výdělek a další. Následující kapitoly řeší otázku zdravotního a sociálního pojištění, které v českých podnicích tvoří nezanedbatelnou nákladovou položku. Není opomenuta ani problematika některých zaměstnaneckých benefitů a jejich daňových dopadů na zaměstnance i zaměstnavatele. Diplomová práce je pro názornost a snadnější pochopení tématu doplněna praktickými příklady a účetními schématy. Práce by měla čtenáři ukázat, že otázka osobních nákladů, a tedy také mzdového účetnictví a dalších souvislostí je velmi komplikovaná, vyžaduje znalost řady právních předpisů a jejich neustálou aktualizaci.
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