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The comparison of employment relationship and contracts concerning a work practised out of employment
Bulířová, Barbora ; Soušková, Milena (advisor) ; Spirit, Michal (referee)
The purpose of this bachelor thesis is to describe and generally compare the employment relationship with the contracts concerning a work practised out of employment, highlight their advantages and draw attention to disadvantages of these relationships, as well as interpret their changes associated with the novel of the Labour Code. The first chapter explains the term of labour relations. The second chapter examines in detail the employment relationship from its origin to the ways of itd ending. The third chapter describes the contracts concerning a work practised out of employment, particularly contracts for work and an agreement on work activities. The fourth section introduces the concepts of social security and health insurance. The fifth chapter focuses on the final comparison of labour relations. Theoretical interpretation of each chapter is supplemented by the outcomes that were done for the purpose of this work.
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Payroll accounting and the influence of tax reforms on the calculation of net earnings
Nechanická, Klára ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
This bachelor thesis deals with payroll accounting. The aim is the description of all operations related to the remuneration of employees, from the start of the employment relationship to the payment of net earnings. The thesis is focused on labour-law relations, rules of remuneration, health and social insurance, income tax and also legislative changes in particular spheres of payroll accounting. Practical example compares the different wage calculation according to payroll legislation valid in the years 2007, 2012 and 2015.
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Social security in the Czech Republic and the Slovak Republic
Surová, Veronika ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
Bachelor's work compares the social systems of the two close countries, the Czech and the Slovak Republic. It describes and discusses the functioning of social security in the Czech Republic and in the Slovak Republic, first individually and then both systems compares in terms of the legislation, organization, financing, participation in the system and the provision of benefits. It is divided into four main chapters. The first chapter deals with the theoretical background and historical evolution of social security. The second and third chapter analyzes social security from the perspective of the individual states, and the fourth, the last chapter compares and summarizes the common and different features of the social security of those two states.
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Payroll accounting
Fürbachová, Helena ; Bokšová, Jiřina (advisor) ; Lišková, Vladimíra (referee)
The graduation thesis is focused on payroll accounting according to valid legislation of year 2012.The aim was to explain the payroll in the business sector with regard to labor regulations, the finance accounting, social insurance and health insurance, income tax from employment. The graduate thesis is based on the assumption that the employees working under the same conditions of employment with the same-time and with the same wage conditions have the same net salary to be paid. Chapters are devoted to the issue of labor relations, the calculation of net earnings, deductions for health and social insurance, taxation and payroll deductions from wages. The original assumption was not clearly confirmed, because to the calculation of net earnings enter a number of aspects.
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Social welfare in Germany and the Czech Republic
Hampejsová, Jitka ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
The aim of this bachelor thesis is to compare equal and different features of sickness, health and pension insurance in the Czech Republic and Germany, and to suggest changes in the Czech legislation. The thesis is divided into five parts. The first chapter deals with basic terms in social insurance, the second and the third chapters describe systems of social insurance in the Czech Republic and Germany. The fourth chapter includes the comparison of systems of social insurance. The fifth chapter is the conclusion.
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Efficiency of financing health care
Šuvadová, Barbara ; Čajka, Radek (advisor) ; Černá, Iveta (referee)
The bachelor's thesis focuses on the health care system in United States. It explains how the health care system works and how it is financed. Large attention is devoted to health insurance and various health insurance plans. Primary aim of this thesis is to determine whether is it possible to create an optimal health care system, in which people do not suffer from voluntary or involuntary lack of insurance.
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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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Rights and duties of insurance holders moving inside EU with focus on general health insurance
BLAŽKOVÁ, Hana
Rights and duties of insurance holders moving inside EU with focus on general health insurance The Czech Republic became a member state of the European Union on 1 May 2004. The EU members decided to cooperative in the fields of economy and policy and form a multinational partnership beneficial for all member states. The EU integration measures have affected the national health care systems. Joining the Europen Union, numerous changes have been done in the system of public health care in the Czech Republic. The changes are both important and helpful for all beneficiaries. The beneficiaries of the EU member states are only insured under public health scheme of one country. So travelling abroad, people should know the basic measures of their national health care policy. The Bachelor thesis is divided into two parts, theoretical and practical. Based on the literature available, the theoretical part is aimed at compiling information on medical care which is provided to Czech residents while in other countries of the European Union. Free movement of people represents elimination of all obstacles between the countries. In addition, this part deals with Czech beneficiaries and their access to planned medical care within the EU countries. The aim of the practical part was to find out if Czech beneficiaries are aware enough of legislation related. Two hypotheses were stated to fulfil the research goal. To find out all necessary data, the technique of asking questions at random choice was run from 1 October 2009 to 31 January 2010 in South Bohemia. The research group of people consisted of 266 respondents, men and women, aged 20-60 years. The data obtained from the survey show sufficient respondents´ knowledge of their rights to emergency medical care while staying in the EU countries, the use of the European health insurance card and the obligation to pay the medical care copayment. However, they are hardly aware of claiming their rights to planned medical care. The findings of the Bachelor thesis may serve as an adequate source of information for secondary school and university students, the staff of health care facilities and health insurance companies and general public as well.
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