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Tax Regulation of Medical Products and Foods for Special Medical Purposes
Terschová, Kateřina ; Adamu, Zdeňka (referee) ; Kopřiva, Jan (advisor)
This thesis focuses in its content on the impact of changes in the rate of value added tax on the subjects of the pharmaceutical market. Thesis explains the basic concepts of taxation and simultaneously describes the theoretical basement of price and reimbursement regulation of medicines and foods for special medical purposes. The thesis contains an analysis of the actual impact of changes in the rate of value added tax on the expenses of health insurance companies and patients.
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Price and reimbursement regulation of medicinal products in the Czech Republic
Němeček, Ondřej ; Lang, Roman (advisor) ; Tomšej, Jakub (referee)
Price and reimbursement regulation of medicinal products in the Czech Republic Price and reimbursement regulation of medicinal products is an integral and important part of the public health insurance system. The aim of the thesis is to describe the methods of regulation in the Czech Republic, to evaluate some of its elements and to give real examples or experiences that are known to the author of the thesis from his work experience at the State Institute for Drug Control. Apart from outlining the issues in the introduction and evaluating them in the conclusion, the thesis is divided into five chapters. The first chapter defines the basic concepts that are necessary for understanding the mechanisms of price and reimbursement regulation of medicinal products. The second chapter focuses on the historical development of price and reimbursement regulation, or the situation before and after 2008, which can undoubtedly be considered the most important milestone so far, marking the transition to the current legislation, where the maximum price and the level of reimbursement conditions are set in an administrative procedure. The third chapter then discusses price regulation, its general background and the methods of setting the maximum price. The author also describes the standard course of administrative...
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The reimbursement and the calculation of the custom-made medical devices - the relationship between health insurance companies and prosthetic workplaces
Drobná, Monika ; Půlpán, Rudolf (advisor) ; Čichoň, Rostislav (referee)
Title: The reimbursement and the calculation of the custom-made medical devices - the relationship between health insurance companies and prosthetic workplaces Objectives: The aim of this work is to define the various stakeholders in the production of the custom-made medical devices (hereinafter MD), a description of their roles, the ways of interdisciplinary cooperation and communication. Another objective was to analyze the evolution and the current state of an evidence and a reimbursement of the custom-made MD and the method of determining the contract prices and hourly billing rates for the custom-made MD manufacturers, including the method of VAT calculating. Methods: This is a theoretical work of the search character when I examined the Acts, regulations and other norms of the Czech legal system, consulted the given area with the practitioners, including the representatives of the General Health Insurance Company. Results: I managed to define the stakeholders involved in the production of the custom-made MD. I defined the list of laws that regulate the area of the production and the reimbursement of the custom-made MD. I analyzed the most important legal norms that affect the operation of a private health care facilities. I defined the operating cycle of the company from its establishment to...
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Regulation of prices and reimbursements of medicinal products
Hric, Tomáš ; Staša, Josef (advisor) ; Svoboda, Petr (referee)
Regulation of prices and reimbursement of medicinal products Abstract Medicinal products are essentially part of every human life. It is therefore desirable to ensure that they are offered on the market at a fair and affordable price, precisely through price and reimbursement regulation. The aim of this diploma thesis is to analyse how the regulation of prices and reimbursements applies to human medicinal products in the provision of outpatient health care, the price and reimbursement of which is decided by the State Institute for Drug Control in administrative proceedings. In order to achieve this goal, the thesis is divided into four parts. The first part defines the basic concepts needed understand the meaning and purpose of the system of price and reimbursement regulation, such as a medicinal product, price or reimbursement. Furthermore, this part is devoted to the types of administrative acts occurring in the field of price and reimbursement regulation and introduces the Ministry of Health and the State Institute for Drug Control as the most important administrative authorities operating in this field. The second part analyses the legislation effective until 31st December 2007. The forms of administrative activity then performed by the Ministry of Health and the Ministry of Finance are analysed in more...
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The reimbursement and the calculation of the custom-made medical devices - the relationship between health insurance companies and prosthetic workplaces
Drobná, Monika ; Půlpán, Rudolf (advisor) ; Čichoň, Rostislav (referee)
Title: The reimbursement and the calculation of the custom-made medical devices - the relationship between health insurance companies and prosthetic workplaces Objectives: The aim of this work is to define the various stakeholders in the production of the custom-made medical devices (hereinafter MD), a description of their roles, the ways of interdisciplinary cooperation and communication. Another objective was to analyze the evolution and the current state of an evidence and a reimbursement of the custom-made MD and the method of determining the contract prices and hourly billing rates for the custom-made MD manufacturers, including the method of VAT calculating. Methods: This is a theoretical work of the search character when I examined the Acts, regulations and other norms of the Czech legal system, consulted the given area with the practitioners, including the representatives of the General Health Insurance Company. Results: I managed to define the stakeholders involved in the production of the custom-made MD. I defined the list of laws that regulate the area of the production and the reimbursement of the custom-made MD. I analyzed the most important legal norms that affect the operation of a private health care facilities. I defined the operating cycle of the company from its establishment to...
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Health insurance from the perspective of people with chronic disease diabetes mellitus
ŠINÁKLOVÁ, Marie
The diploma aims to ascertain the opinions of diabetics on the current system of reimbursements of medical devices and medical procedures from the public health insurance. The diploma thesis is strategically divided into theoretical and practical bases. The theoretical bases are divided into three parts. The first part is focused on the disease diabetes mellitus, the second part provides a basic description of the concept of health insurance, and the third part describes the facts arising from the relationship between health insurance and diabetes, including e.g. provision and reimbursement of medical devices or medical procedures. The practical bases include the thesis objective, hypotheses, methods, research results and discussion. In order to process the data, a quantitative research strategy was used, and the data were collected by the questioning method and the questionnaire technique. The questionnaire I drew up for the diploma thesis started with the introductory page on which I introduced myself to the respondents and informed them about the purpose of the questionnaire survey, anonymity and use of the obtained data. The research set comprised the diabetics registered with a selected physician running an outpatient diabetes office. I distributed 300 questionnaires and received 248 completed questionnaires. So the rounded return rate was 82.7%. From the total number of 248 questionnaires, only 232 questionnaires could be used for the research, while 16 questionnaires were excluded because the respondents gave incomplete, inaccurate or logically incorrect answers to the questions important for the research. In order to achieve the set objective, two hypotheses were raised. The first one was: Type 1 diabetics are satisfied with the number of medical devices reimbursed from the public health insurance more than type 2 diabetics. Based on the research results, the conclusiveness of this hypothesis was found statistically significant so it was confirmed that type 1 diabetics are satisfied with the number of medical devices reimbursed from the public health insurance more than type 2 diabetics. The second hypothesis was: Type 1 diabetics are satisfied with the number of medical procedures reimbursed from the public health insurance more than type 2 diabetics. Based on the research results, the conclusiveness of this hypothesis was not found statistically significant in this case so type 1 diabetics are not satisfied with the number of medical procedures reimbursed from the public health insurance more than type 2 diabetics. The diploma thesis could be helpful in extending the knowledge of not only diabetics but also the general public. I would also be very glad if my thesis was used by health insurers as a source of information about clients covered by public health insurance, namely about people with the chronic disease diabetes mellitus. In later years, this thesis might also inspire further research in this issue.
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Tax Regulation of Medical Products and Foods for Special Medical Purposes
Terschová, Kateřina ; Adamu, Zdeňka (referee) ; Kopřiva, Jan (advisor)
This thesis focuses in its content on the impact of changes in the rate of value added tax on the subjects of the pharmaceutical market. Thesis explains the basic concepts of taxation and simultaneously describes the theoretical basement of price and reimbursement regulation of medicines and foods for special medical purposes. The thesis contains an analysis of the actual impact of changes in the rate of value added tax on the expenses of health insurance companies and patients.
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The analysis of health care system in Germany
Beneda, Tomáš ; Maaytová, Alena (advisor) ; Láchová, Lenka (referee)
The diploma paper analyses the health care system in Germany with a view to principles of organization and financial relations in the system. After short description of historical system development follows brief analysis of incomes. Then there is made the analysis of the health care system focused on the expenditures. In this chapter there are presented the segments of health care, way of their organization, forms of payment and analysis of expenditures between the years 1995 and 2007. An unavoidable part of this paper is also the selection of positive constructional elements of health care system and their recommendation for application in the system of Czech Republic.
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