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Analysis of the management of health insurance company
Golovkova, Anita ; Zouhar, Tomáš (advisor) ; Svoboda, Michal (referee)
The bachelor thesis deals with the issue of the management and accounting of health insurance companies, which belong to the non-profit sector and also rank in the government sector. The aim of these institutions is not primarily to achieve a profit, but the most efficient way to ensure universal health insurance. The work is divided into theoretical and practical part. The introduction describes the legal standards in public health insurance and its essence. Further work is focused on the characteristics of the health insurance companies, their management, cash funds and accounting. In the practical part is carried out the analysis of the management of a specific health insurance company -- Health insurance company of the ministry of interior of the Czech Republic in the years from 2011 to 2013.
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Mezinárodní statistické standardy pro sektor vládních institucí
Valentová Půlpánová, Lenka ; Hronová, Stanislava (advisor) ; Hindls, Richard (referee) ; Vebrová, Ludmila (referee)
The analysis of the government sector gained prominence after the World War II as the Keynesian theory attributed the government sector key importance in battling economic cycle and the post-war reconstruction and development involved state interventions on a large scale. In 1990s a strength-ened interest in the government sector was triggered by the need to coordinate fiscal policies and closely monitor fiscal health in the countries forming the Economic and Monetary Union. Finally, in the context of the recent global economic crisis, the government sector returned to the centre of the economic policy debate as fiscal policy was used as a main tool to fight the economic recession and subsequently sustainability of government finances became a pressing issue for many countries around the Globe. Increasing importance of the fiscal analysis and fiscal policymaking always generated and continues to generate demand for appropriate statistical data. The international statistical standards played a key role in meeting these requirements. This dissertation offers a comprehensive historical overview, a comparative analysis and evaluation of main internationally recognised statistical standards dealing with the government sector produced by the United Nations, the OECD, the European Communities (Eurostat), the IMF and the European Central Bank. It covers a period since the first international guidelines in late 1940s up to present. It analyses evolution of the statistical treatment of the government sector including its historical roots and gradual revisions and extensions to reflect changing needs and shifts in economic environment. The study compares individual standards with each other and across time and points out differences in basic definitions, concepts and classifications, the institutional coverage of the government sector, structure of government accounts and balancing items, integration of flow accounts with balance sheets and consolidation of transactions or stocks. The dissertation shows that the international statistical standards were successful in offering common statistical guidance, recommendations and best practices. The international organizations have proven to be well suited to deliver widely acknowledged standards. Their cooperation with national statistical agencies and engagement of the most competent experts in the field contributed to building credibility of these statistical systems, if properly applied. The comparative analysis also demonstrates a clear long-term effort of the international statistical community to enhance international harmonization. The application of the international statistical standards also improved quality and availability of government statistics as individual countries are in principle bound -- through their memberships in the international organizations -- to compile agreed data on the basis of a common methodology. This was in particular the case for EU countries for which provision of statistical data according to a given standard is legally binding, as the data are relevant for budgetary and surveillance procedures. As a special case, the history since early 1990s and current situation of statistics on the government sector in the Czech Republic is presented.
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The analysis of the economic behavior of institutional sectors in non-financial corporations, households and government institutions
Mrkvová, Kristýna ; Hronová, Stanislava (advisor) ; Sixta, Jaroslav (referee)
The goal of this thesis is to picture the economic behavior of institutional sectors in non-financial corporations, households and government institutions during years 1995 -- 2007. The analysis focuses on selected institutional sectors from the Czech Republic and Slovakia; for a wilder comparison are also included two developed West-European countries -- France and Switzerland. It is based mainly on a data analysis of the national accounts and it is pointing out the problems connected to its outcomes. The thesis is divided into four parts. The first part is dealing with the history of national accounts, development of international standards in the selected countries and its comparison; it is also defining each of the institutional sectors and summarizes economic development of these countries. The second part examines the outcomes from the sectors of the non-financial corporations based on national accounting's regular accounts, and on proprietorial accounts. The third part is considering the households and analyzing specific indicators related to the households. The fourth part is related to the earnings, expenditures, and outcomes of the government operating. In the end the indicators of each institutional sector in some other European countries are also looked at.
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