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The System of health service funding of Czech republic and Germany
URBANOVÁ, Radka
The main aim of this bacholor work is to compare the system of health care financing in Czech Repulic and Germany. Both countries try to find a system of financing that would provide primary health care for everybody on one hand and would not increase tax expenses for it on the other hand. It is not an easy task to find such a method of financing therefore the system is evolving constantly. Both of countries are members of the European Union and the financing of of their health care systems is based on the Bismarck model of financing from the public health insurance.The public health insurance covers more than 50% of the health care expenses in both of countries. These countries have got other source of health care financing as well. The expenses relative to GDP in % and the expenses per citizen are different in these countries.We can say that each state has its own original system of health care financing. The system itself will be set up in each country as a choice of the citizens.The system is good if it satisfies the requirements of citizens. All of the above information was drawn mainly from books, appropriate Czech laws, Fifth German Social Code Book, a web portal of Czech Statistical Office and a web portal of Institute for Health Information and Statistics in Czech Republic. Additional sources were Internet resources, that provide information about system of health service financing in Czech republic and in Germany. There are suggestions how to provide more justice for the patients in Czech republic at the end of this work. There are also proposed measures for extra funding needed by the Czech health care at the end of my bachelor work. These two sections are problematic in the Czech health care and it is necessary to solve them as soon as possible.
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Pharmacy accounting and the impact of regulatory fees on the running of small companies
BOBKOVÁ, Martina
Sales of pharmaceuticals in today's consumer society is very widespread. Pharmacies must be able to satisfy all types of customers, and must manage that they are always well stocked and ready for any demand. In the last two years is operation of pharmacies significantly affected by the introduction of regulatory fees. Actual enactment of the fees would certainly not attracted so much attention. The main problem is the payment of regulatory fees by regional pharmacies, which are subsidized by region. Private pharmacies can not compete that conduct and they are facing a difficult competitive position. In the theoretical part I was dealing with explanations of accounting terms definition relating to pharmacy accounting, as well as accounting itself. I described standard accounting practices. I mentioned a ways to calculate the Company's liquidity and stock turnover, and what these indicators reflect. Then I tried to describe the issue of regulatory fees. In the practical part I have analyzed the complex pharmacy accounting. I described the various ways and methods of accounting for fixed assets, stocks, short-term investments, clearing relationships, and use the account of an individual entrepreneur. My main goal was to capture the specifics which appear in the pharmacy accounting. These specifics related to particular stocks. As a partial target I've done calculations showing the liquidity of the pharmacy and stock turnover. These indicators I subsequently evaluated in the tables and I tried to analyze other factors that affect liquidity and stock turnover. In the next target I analyzed the financial impact of the regulatory fees payment on other private pharmacies. I tried to retrace the events that occurred in the Czech judiciary which were related to the disputes of private pharmacies and regions in the issue of these fees.
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Level on public knowledge concerning of helth insurence policy
ŘEHÁKOVÁ, Jana
Public health insurance is an important part of the Czech health system. In the Czech Republic the model of national health insurance is administered using system of several insurance companies. The main target of these companies is to collect insurance rate from the payers and to cover health care provided to the insuree. The aim of this work is to map and assess professional and non - professional public knowledge of the system of the public health insurance. Three goals were set within the work. The first one was to find out the level of the professional public knowledge of the public health insurance. The second one was to find out the level of the non - professional public knowledge of the public health insurance. The third one was to compare both groups knowledge of the public health insurance. To realize the above mentioned aims three hypotheses were set. Hypothesis No.1: Most of the professional public is informed about the valid legal arrangement of the public health insurance. Hypothesis No. 2: Most of the non -professional public is informed about the valid legal arrangement of the public health insurance. Hypothesis No. 3: There is no difference between the professional and non - professional public knowledge of the valid legal arrangement of the public health insurance. To prove the set hypotheses the form of quantitative research was used. The technique of questionnaire was used for data collecting. For practical part the identical questionnaire for both professional and non - professional public was used. The research group of the questionnaire investigation was formed by respondents living and working in České Budějovice. The professional public within the research work was formed by people who work or worked in the health or social sphere. The final research group was formed by 200 respondents of professional and 200 respondents of non - professional public. The target of the thesis and partial aims were accomplished. The first two hypotheses were proved. The third one was not proved by the research work. It has been investigated what areas is professional and non - professional public most or less informed in. The results of the research work may be used for publication in the professional journals.
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