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UNDERSTANDING AND DOCTORS` APPROACHES TOWARDS THE CURRENT HEALTH SERVICE REFORM
TVRDÁ, Lenka
Health care concerns everybody. Man{\crq}s right to health care is one of the fundamental human rights. There is no ideal health care system as yet, and states reform their health care systems and the ways of their funding. The reform of the health care system has been conducted in this country for a long time. No minister, however, has introduced more substantial changes and interferences in the present system than the Health Minister MUDr. Tomáš Julínek. This reform is known to citizens especially because of the introduction of fees for health treatment. However, the reform reaches farther. Further steps of the reform propose changes in the public health insurance, providing health care and in education, science and research. The transformation of the health care system of the Czech Republic has not completely resolved and finished a number of matters. Finishing these matters is braked by disputes in the political representation. This thesis is focused on finding out the understanding and attitudes of physicians towards the present reform of the health care system. To collect data, I used the questionnaire method. Its data were collected between January and March 2009. The return rate of questionnaires reached 84 per cent. The set of respondents consisted of physicians from the Vysočina Region in the districts of Havlíčkův Brod and Jihlava. The objective of my thesis was to find out the attitudes of physicians towards the present reform of the health care system. The objective of my thesis was fulfilled. I verified the following hypotheses by my research: Hypothesis 1: Opinions of self-employed physicians are different from those in employment relationship. Hypothesis 2: Differences in physicians{\crq} opinions are also dependent on their specialisations. Both hypotheses were confirmed in most aspects. I suppose that my research has brought new information concerning the opinions of physicians of the Czech health care system and of the changes going on in it. A number of things changed while this diploma thesis was being written, and the reform of the health care system did not proceed in the way it had been planned. I think that despite this the research results are useful and may be used as a basis for further research in this field, and thus enlarge information concerning this subject.
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Payroll accounting
Himlová, Markéta ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The graduation thesis focuses on wage problems and related areas. The main aim is to define basic principles of payroll accounting and to give a compact view of wage related problems. Individual chapters focus on problems of labour-law relations, remuneration, social and health insurance, income tax and payroll deductions. Each chapter also contains a part with accounting of the problems mentioned; the last chapter contains practical examples of wage calculation according to payroll legislation valid in the year 2010. The thesis concludes with the most important changes in payroll legislation in recent years.
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Payroll accounting in year 2010 in comparison with changes in year 2011
Jánová, Iveta ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
This graduation thesis deals with regulation of payroll accounting. The aim is to provide a comprehensive picture of calculating employee wages in the year 2010 (based upon actual law) and how it is recognized in accounting evidence of employer. Gradually, I deal with the issue of labor-law relations, employee compensation, health and social insurance and the calculation of income tax. The penultimate chapter deals with changes that occurred in the year 2011. Last chapter is devoted to a complex example that shows the calculation of wages in year 2010 compared with 2011.
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Wages processing for business sphere
Neubauerová, Dana ; Cardová, Zdenka (advisor)
The main theme of bachelor thesis is wages processing for business sphere. The work should facilitate the orientation in area of payroll accounting, focusing on the relationship between the employer and his employees according to regulations valid from 1st January 2010. Bachelor thesis analyzes specific chapters from the Labor code, various components of wages, health and social insurance and taxation of personal income from employment. The theoretical part contains practical examples and paper forms, with which the employer meets.Finally, this work shows accounting transactions associated with the described problems.
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Wages Accounting
Hanusová, Jana ; Kozlová, Taťána (advisor) ; Vilím, Josef (referee)
This thesis deals with wages accounting. It presents overview of all legal norms, which are used in the wage area. The output of this work is making a survey of calculating various types of wages, wage allowances, deductions, etc. In a separate chapter describes how to calculate wages in a particular company.
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The specific role of marketing in the field of health insurance
Cestr, David ; Procházková, Markéta (advisor) ; Bek, Jiří (referee)
The main target of this Master thesis is to find out health insurance company's possibilities in creating marketing plans and their implementation. The health insurance company is a specific subject which has different marketing tools as well as other responsibilities and legislative limitations. First part describes theoretical principles, methods and tools of marketing. Those are later applied to the field of public health insurance. Basic information about health insurance, its creation, formation and development concludes this passage. Second section deals with analysis of particular health insurance company, its marketing plan, budget, strategy, etc. An evaluation survey which depicts general public awareness of health insurance companies and their activities is also included in this part.
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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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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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