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Health insurance of foreigners in the Czech Republic Abstract The main topic of this master thesis is the issue of health insurance of foreigners in the Czech Republic. Its goal is not only an analysis of the current legal regulation of this insurance, but also proposals for its possible development in the future. The thesis is focused on foreigners primarily for the reason that, while Czech citizens' access to health insurance is relatively unproblematic, in the case of foreigners there are many complications and obstacles. In the first chapter, the author first deals with foreigners who participate in the public health insurance system. In this part, he mainly draws attention to the inappropriate legal regulation, which concerns the access of persons to public health insurance, as well as to the imperfect formulation of the conditions of application of one of the coordination regulations. In the second chapter, on the other hand, the author focuses on foreigners who do not participate in public health insurance and must therefore conclude commercial health insurance for foreigners. The chapter on commercial health insurance for foreigners is divided into two subsections. The first deals with basic health insurance for foreigners and the second with comprehensive health insurance for foreigners. The...

The bachelor thesis describes payroll systems in the Czech Republic and the Slovak Republic. For the sake of their subsequent comparison, the text is focused on analyzing key issues affecting remuneration and also wage deductions from income from employment. Dissimilar nature and general scheme of each tax system, health insurance and social security contributions´ conditions laid down by law in these neighbouring countries lead to different net income despite original identical gross wage. In order to prove that, this theses deals with several particular examples showing procedure that leads to calculating costs per employee and also net wages, including the calculation of the advance income tax and health insurance and social security contributions. With regard to the results of these examples, options for tax optimization are presented and one of these payroll systems is chosen as preferable in terms of employers and employees.

This bachelor thesis deals with the distribution of incomes and expenses between cooperating persons and members involved in the operation of the family factory. The aim of the thesis is to evaluate the distribution of incomes and expenses between cooperating persons on the future pension of a businessman and cooperating persons. In the thesis there is also made a calculation of a possible tax saving from incomes and payment for social and health insurance at different levels of incomes and tax basis of businessman and cooperating persons. The results were based on calculations. At the end of the thesis are suggestions for what payers and in what conditions is advantageous to use this institute.

Bachelor thesis is focused on comparison of tax and overall tax burden, National Insurance payment included, for the employed in the Czech Republic and the United Kingdom. Two taxpayers in each country are compared in this thesis. The comparison is accomplished on model taxpayers. The first taxpayer claims only basic tax relief (personal allowance) the second one claims Marriage Allowance and tax relief for 3 children. There are 4 tax liabilities calculated for each taxpayer (minimum wage, average wage, quintuple average wage and tenfold average wage). The calculation of tax liability is made based on rightfull legislation for taxation period 2019 in the Czech Republic, 2019/2020 in the United Kingdom.

The bachelor thesis deals with illegal employment in the Czech Republic, that is, from the viewpoint of tax-law, social security and labour-law. In the theoretical part of my thesis is described the issues of employment income taxation and self-employment, the social and health insurance system. My thesis defines the differ-ence between illegal employment and outsourcing. In the practical part I developed a questionnaire survey in the area of illegal employment. By model examples, I set levy duties for employees and self employed persons at different levels of income and subsequently compared their contribution burden to the state budget. For the selected income categories of employees and self employed, I set their future pension. On the basis of the results, I suggested recommenda-tions that would reduce illegal employment and lead to more justice.

The diploma thesis deals with the issue of financing of hospice palliative care in the Czech Republic. The aim of the thesis is to evaluate the economic demands of particular palliative care providers with a closer focus on hospice facilities and to propose recommendations for the change of legislation. The theoretical part defines the basic concepts of palliative and hospice care and describes the existing legislation and hospice care abroad. The analytical part focuses on the description of incomes and costs of inpatient and home hospices, financing of hospice care abroad and other aspects affecting the hospice’s economy. Based on the findings and qualitative research carried out, recommendations leading to a possible improvement of the hospice financing system are set.

This bachelor thesis deals with the comparative analysis in the field of cryptocur-rency trading and its subsequent taxation aimed at natural persons in the Czech Republic and Slovak Republic. The natural persons are entrepreneurs, non-entrepreneurs or employees. It focuses on optimization and quantification of the obligation to tax income from cryptocurrency, social insurance and health insuran-ce. The work itself consists of forming case examples which serve to compare the compulsory yearly income tax payments, social and health insurance. Based on the achieved results, recommendations for the taxation of cryptocurrencies in the Czech Republic are proposed.

The bachelor thesis deals with the evaluation of the tax burden including the compulsory contributions of social and health insurance premiums of employment income, business and professional income and rental income. This evaluation is realized based on the model examples which compare the total burden of individual incomes at different tax bases in the years 2016 to 2019. There are also quantified the impacts of paid social insurance premiums on the future old age pension of employees and entrepreneurs. There are also assessed the impacts of changes in taxation on the tax revenues of public budgets. Based on the achieved results are made conclusions and recommendations.

Public health insurance system is compulsory for all people permanently living in the Czech Republic as well as for foreigners who work here. Insurance begins with the day of birth, with the day of obtaining permanent residence or if a foreigner who does not have a permanent residence in the area of Czech Republic, has become an employee here. Insurance expires with the citizen´s death, with the end of their permanent residence, or if the citizen without a permanent residence has ended their employment in the Czech Republic. Nowadays, there are seven health insurance companies that may pay different health services beyond paid health care from prevention funding, thus offer their clients a range of contributions. The aim of this thesis is to find out whether prevention programmes offered by individual health insurance companies differ, and whether using of the offered benefits for health support differs according to clients´gender and education, and whether the frequency of changing health insurance company depends on the client´s gender. I have created a non-standardized questionnaire with 18 questions to refute or confirm my hypotheses, and thus evaluate the aims of my thesis. Testing of my hypotheses happened via the chi-quadrat test, where I found out that using of the offered benefits (financial aid provided beyond public insurance for health support) differs according to gender, but does not differ according to the clients´ education. I have also found out that the frequency of changing health insurance company does not depend on the client´s gender. Comparing prevention programmes of different health insurance companies has made me conclude that benefits differ, and thus it is up to the client to decide at which health insurance company to insure themselves. Whether they follow the offered benefit spectre or the fact that the insurance company has entered a contract with their doctor.

The main purpose of this bachelor thesis is to focuse on the comparison of tax burden, including health and social insurance contributions, for employed and selfemployed persons. Specifically, the total workload for employees, for selfemployed persons is compared and incomes tax burden these two groups of taxpayers are compared. The comparison is made on model examples between 2015 and 2018 according to the legislation in force for specific years. The tax burden for 2019 is also predicted on the basis of the first draft of the Ministry of Finance. The work also calculates the effect of the premium paid on social insurance on the amount of the future retirement pension and evaluates the impact of changes in the taxation of income of employees and entrepreneurs on the revenues of public budgets. At the end there is recommendation for public administration, selfemployed and employees are proposed.

This diploma thesis deals with the issue of tax and levy obligations of employees, self-employed persons and partners of limited company to the state budget. It puts emphasis on the field of social insurance in relation to the analysis of pensions systems and determination of the amount of old age pension in the Slovak and Czech Republic. Own work consists in making model examples that serve to compare mandatory levies and old age pension paid in the future. Based on results achieved, there are suggested recommendations for the social security system, which lead to reduction of the differences between employees and entrepreneurs in the Czech Republic.

This bachelor thesis compares health care system financing, private and public expenditures, quality of health care and demographic indicators in the Czech Republic and Singapore. The differences in financing between mentioned systems are based on different historical development. The Singaporean system of financing is based on individual responsibility to save money on their own health account and co-finance health care. It is possible to claim that this system is more effective because people do not abuse health care and protect their own health. The Czech system is based on solidarity. People pay according to their income and they use it as they need but it does not lead to effective use of health care and to responsibility for their own health and total health expenditures rise. However, both systems have the same function, they provide health care to all inhabitants. The Singaporean system guarantees health care to the poor by a fund (Medifund) which is financed by the government. This is a current topic for national economics because health care expenditures rise. This systems comparison could provide an impulse to improve the Czech financing system.

This thesis covers the phenomenon of posting employees out of the Czech Republic. The main focus is put on the obligations that the employee and the employer have to fulfill before, during and after the posting. The four main areas of interest are income tax, social security, health insurance and employer liability insurance. The theoretic part of the thesis should give a basic overview of the legislation and of the options, which are available to the employee and the employer. The practical part put its own focus on posting the employees of the Czech Centres and on the case studies during the posting of basic non-profit organization. There was applied local and international legislation on five chosen countries and so described the particular process of payouts issues during the employees posting.

The diploma thesis contains a comprehensive view of the health system in the Federal Republic of Germany in 1995-2015. The main aim of this work is to establish recommendations for improvement of the Czech health system based on the evaluation of the findings on the German health system. The partial aims of the diploma thesis are the characteristics of the health system and the analysis of income and expenditure in health care in Germany. The thesis is divided into six chapters. The first chapter is focused on the information obtained from professional literature. In particular, it describes the different concepts related to healthcare and its financing. The second chapter focuses on the economic concept and the issue of the health system. The third part contains a description of the country's health system. Here are also some selected data about Germany, organization or authority at federal, state and local levels. The fourth chapter deals with the insurance market in Germany. The fifth part summarizes the fundamental reforms of the health system of the Federal Republic. The last chapter is an analysis of income and expenditure of the health system. This section analyzes the data available from statistics from the German Statistical Office or from multinational organizations such as WHO, OECD or the World Bank.

The topic of the thesis is the comparison of social insurance of employees and self-employed in the Czech Republic. The thesis is divided into five chapters. The first chapter is about social security in general. The second one analyses the various types of insurance from the perspective of employees and from the perspective of the self-employed in the third part. The fourth chapter presents a comparison of the insurance for both subjects, and the fifth chapter summarizes the social security and proposes suggestions de lege ferenda. The aim of the thesis is to make a systematic comparison and evaluation of insurance systems for both subjects and to highlight the diversity and identity of both systems. The second aim is to propose changes in insurance legislation for each one or for both subjects, to equalize the conditions for both subjects. Changes are based on a previous comparison and on the differences, which were highlighted.

Bachelor thesis deals with personal income tax focused on independent activity in the countries of the V4. The work compares process of calculation the tax payers tax liability therefore way of using expenditures, deductions and tax credits. Based on the results from model examples is find out which state of the V4 from the point of view the lowest financial load is the most suitable for doing business. In the last part of the work is suggested change of the tax system of the Czech republic, specifically suggestion for reduction rates for health insurance and social insurance

Bachelor thesis deals with taxation of individuals in the Czech Republic. It fo-cuses on comparison of tax burden of employees and self-employed persons. Their taxation is very differently conceived, which corresponds to the distinct nature of their activities and legal status. Work presents an unbiased analysis of the issue and makes comprehensive comparisons of the tax burden. In the framework of this thesis the compulsory contributions to social security and health insurance are also taken into account. This paper is processed from the perspective of the impact on income of individuals. Specific tax burden is calculated to several model exam-ples. To capture the effect on public budgets, a confrontation from the macro-economic point of view is complemented. The value of appropriate tax indicators help appraise the risk of uneven distribution of tax burden between employees and entrepreneurs.

This paper presents an application of the Bayesian inference to estimate health care expenses by health insurance companies in the Czech Republic and Slovakia. In particular, the Bühlmann-Straub model is applied onto real data, covering time period 2010-2015, from all seven Czech and three Slovakian health insurance companies in order to calculate the credible health care costs per person and the corresponding credibility factors for each company. Computed credible health care costs per person are compared with the real estimations of health care costs per person quoted by analyzed health insurance companies. These real estimates are not available for all the Slovakian health insurance companies and two Czech health insurance companies. The results of Bühlmann-Straub model show that while the largest insurance companies can reliably predict the health care costs for the subsequent time period based on its own statistical data, the smaller companies can find out credible estimation of health care costs per person, taking into account data from all comparable healthcare insurance companies. Tento příspěvek se zabývá aplikací Bayesovského odhadu nákladů na zdravotní péči pro zdravotní pojišťovny v České a Slovenské republice. Na reálná data pro všechny české a slovenské pojišťovny z let 2010-2015 byl aplikován Bühlmannův-Straubův model, pomocí něhož byly vypočítány kredibilní náklady na zdravotní péči na jednoho pojištěnce a faktory kredibility pro každou zdravotní pojišťovnu. Vypočítané kredibilní náklady na pojištěnce byly porovnány se skutečnými odhady nákladů uváděných zdravotními pojišťovnami. Tato skutečná data nebyla k dispozici pro všechny slovenské a dvě české pojišťovny. Výsledky Bühlmannova-Straubova modelu ukazují, že zatímco velké pojišťovny mohou predikovat své náklady v následujícím období na základě vlastních statistických dat, menší pojišťovny by měly brát v úvahu i data z ostatních zdravotních pojišťoven.

The main aim of my dissertation Factors influencing the management of health insurance in 2004 2012 in the context of health insurance in The Czech Republic - was to identify and categorize the factors that affect the management of the chosen health insurance in 2004 2012 with the respect to existing system of health insurance. The first assessed year was 2007 because of unavailability of data in 2004 - 2007. My dissertation is divided into two parts, theoretical and practical. The theoretical part is devoted to the principles of health insurance, the legal relations of health insurance, the current system of public health insurance and the effects influencing the health insurance balance. The practical part deals with designated health insurance and its organizational structure, its management methods, the income side of the balance sheet, the expediture side of the balance and finally the ratings balance of the specific health insurance. The factors which affect this side of the balance were analysed in detail at the income side. Among these factors were included: trends in the number of policyholders, the development of receivables, the problems of "state policyholders", macroeconomic index and the redistribution system. The expediture balance was mainly focused on the cost of health care and preventive care. In conclusion the balance of one of the health insurance companies was evaluated in the selected years.

This bachelors thesis focuses on the comparison of two health systems between years 2004 and 2014. The health system of Czech Republic and Austria are based on model of Bismarck and they are similar in many things. There is an description of basic terms of the healthcare and a description of a typology healthcare systems nad models in the theoretical part of the thesis. In the practical part is a brief analysis of both systems and then is a comparison in terms of finances and also in terms of quality of healthcare. Based on the obtained indicators it was found that the health system in Austria is more economical than the health system in Czech Republic.

The aim is to define the characteristics of the demand for the selected financial product (health insurance for foreigners) in the Czech Republic. The first research question in this thesis is: what factors determine and affect demand for the selected financial product. Another question is: what characteristics have customers which prefer different types of health insurance. To find answers to these questions was analyzed czech market of commercial health insurance for foreigners based on secondary sources (websites of insurance companies, articles and statistics related to the topic, etc.) and based on primary sources (survey of foreigners). The result is a characteristic of supply and demand on the czech commercial health insurance market, the profiling of each customer segment, identifying current trends in demand. This work uses the following methods: analysis, synthesis, description, literary survey, questionnaire.

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.

The main aim of this bachelor thesis is to define what the social security is, how it works and its history. I will describe how the social system grew, improved over the years and will take a close look on how it's working at the moment. My main study will be aimed at Czech Republic, the country I am currently studying at. My writing will mostly specify which parts of inhabitants every system concerns and how the upcoming changes are going to affect these groups. The practical part consists of calculating benefits for self-employed persons and benefits in case of illness. I will demonstrate how the calculation is made and how the benefits are transferred to each person.

The thesis concerns with the consideration of the convenience of the allocation of incomes and expenses between the cooperative persons from the aspect of income tax. Together with it the continuity of obliged social and health con-scription will be observed. These are the next aspects that affect the allocation of incomes and expenses. Furthermore, the thesis define a cooperative person and its duties, social and health insurance and the high of advance payments which self-employed and cooperative people are obliged to pay. On the concrete examples from real situations the convenience of this institute is noted, calculated and considered. On the trial examples the detailed calculation is illustrated. These concerns with the tax liability of tax payers, the calculation of the additional pay-ment of social and health insurance and the calculation of the new height of advance payment for consequent period.

The bachelor thesis deals with social security in the Czech Republic and the United Kingdom. The thesis is divided into 4 chapters. The first one introduces basic concepts of social security and establishes the social security in the international law and the law of the European Union. The second chapter analyses social security in the Czech Republic, with the main focus on pension and health insurance. The third chapter analyses accordingly the social security in the United kingdom, with the main focus on pensions and health insurance in the United Kingdom. The fourth chapter contains comparisons between these two countries as well as their evaluation.

The bachelor thesis deals with social security in Czech republic and Russian Federation, focused on social insurance and the systém of social assistance. The thesis is divided into four chapters. The first chapter defines basic terms of social security and i tis also the introduction to social security. The second chapter is focused on social insurance in Czech republic and the system of social assistance in Czech republic. The third chapter describes social insurance and social assistance in Russian Federation. The fourth chapter is o comparison of these systems, founding their similarities and differences. At the end the evaluation and formulation of proposals for changes.

The bachelor thesis deals with social security in the Russian Federation. The thesis is divided into three chapters. The first chapter is an introduction to social security, including an explanation of the main key terms and terms related. The second chapter provides a description of social security in Russia in the areas of pension and health insurance and social assistance. Chapter number three provides an assessment of the social security in the Russian Federation, definition of the main problems and formulation of proposals for possible suggestions for changes to the legislation.

This thesis deals with the enforcement of claims coming from public health insurance by VZP ČR. The work is divided into theoretical and practical part. The theoretical part describes the reasons for the claims on public health insurance, their findings through the administrative procedure and the legal possibilities of enforcement. It also contains a description of the bankruptcy and criminal proceedings. In the practical part is an analysis of enforcement of claims by VZP ČR from 2012 to 2015. The work also includes the definition of the organizational structure of the VZP ČR. In the final part of the thesis we identified shortcomings in the current working with claims by the VZP ČR.

The theme of the bachelor thesis is a social security in the Federal republic of German and the Czech republic. The thesis analyses social security in both states and then compares them. The comparison is based on obtained information. Part of this thesis is also a survey, which should find out, how well people are informed, and how they orient in these systems of security. Goal of this thesis is to valorize both systems of social security and to compile a proposal de lege ferenda.

This thesis deals with the most severe problems and the factors that affect the health care system in the Czech Republic. Lately there is an increase in financial expenses on health, mainly due to the aging of population. Another problem is the inefficiency of the use of these funds. The aim is to analyze these serious problems and factors affecting Czech health care system. The theoretical part characterizes the basic concepts related to health care systems, typology of these systems, health care system as an economic good and state interference in the system due to the specific characteristics of this market. In this part there is also the introduction of the historical development of the system. The practical part analyzes the most important issues and factors that affect the health care system of the Czech Republic, financing of the system and its comparison with systems in the Netherlands and the USA. Also, there are recommendations that could contribute to improving the situation.

This Bachelor thesis is focused on wage system in the Czech Republic and Poland. In theoretical part we meet with basic terms and with description of gross wage and net wage determination. In the practical part there are both wage system compared on the base on concrete model of wage calculation. In the end there are evaluated differences in Czech and Poland wage system.

The diploma thesis "Ethical aspects of migrants' access to healthcare in the Czech Republic" focuses on healthcare accessibility for migrants in the Czech Republic and looks at the issue from an ethical perspective. It identifies and describes the main problematic aspects of foreigners' access to Czech healthcare and analyses them from a moral standpoint. The principals of Christian social ethics, basic tenets of Christian anthropology and biblical imperatives, including those focusing on the biblical concept of a foreigner and its approach to them are used as bases for the analyses. The thesis further concentrates on healthcare access in relation to human rights and asks whose responsibility it is to respect and fulfill them. The thesis refers to the broader context of the issue in question and specifies further ethical challenges it entails. The thesis aims to suggest possible solutions of the presented problems and to identify those most ethically adequate. This involves presenting key actors of the possible changes as well as describing the current legal development. Keywords Christian social ethics, equity in health, healthcare, health insurance, human rights, immigration, integration, migration.

The thesis is focused on health care funding in Czech Republic. Comparative analysis confront current Czech health care system with effective one used in Netherlands. First part explains importance of health care activities in welfare state as a public interest priority that influence national economy. Second part presents positive and negative aspects of each type of health care system used abroad. Summary of all these fund sources, type of compensations and health care providers characteristics shapes a hypotetical effective system that can be implemented into a practice of universal health insurance system with detailed considaration of historical, political, legal and social aspects of Czech Republic. According to all these analysis I aim to recommend healt care system improvements that would enhance health care quality.

The aim of this thesis is to describe the impact of legislative changes to payroll accounting and their application in the case of an entity. The most significant changes working in this company in terms of wages, which took place during the years 2011 to 2014, were selected. During the reporting period these changes have occurred in areas such as wage compensation for temporary inability for work, in the field of tax deductions and in the claim to the tax credit. In 2014, the border of withholding tax was moved.

The bachelor thesis deals with social security in the United States of America and the Czech Republic. The thesis is divided into 5 chapters. The first chapter is an introduction to social security, including an explanation of the main key terms. The second chapter focuses on social security in the United States of America and includes current health care reform. The third chapter provides a description of social security in the Czech Republic in the areas of pension insurance, healthcare and health insurance. The fourth chapter briefly describes the international social security agreement between the Czech Republic and the United States of America. The last chapter contains a comparison of these two systems, including their similarities and differences.

The thesis investigates the relative cost-effectiveness of two treatment methods of Dupuytren's disease (DD) - surgical fasciectomy and injectable collagenase - and assesses the impact of the two health technologies on the budget of the Czech Republic. For this purpose, cost-minimization analysis (CMA) and budget impact analysis (BIA) are employed and, importantly, both social and medical costs are taken into consideration. Concerning the CMA, different patients are modelled with respect to personal characteristics such as occupation, type of work (manual, non-manual) and income. In the BIA, data on DD occurrence in the Czech Republic from the National Register of Hospitalised Patients (NRHOSP) are analysed. We found that collagenase is a cost-minimizing treatment for a big majority of employees and manually working SMEs. On the other hand, collagenase turned out to be more expensive than fasciectomy for most of the non-manual SMEs. All things considered, collagenase appeared to be cheaper for most of the model patients. We also discovered that if all the patients in the dataset were treated with collagenase, the Czech state budget would annually save 1,685,452 CZK. The average annual costs of fasciectomy and collagenase were 41,334,049 CZK and 39,648,597 CZK, respectively. Powered by TCPDF (www.tcpdf.org)

The bachelor thesis deals with social security in the Federal Republic of Germany and the Czech Republic. The thesis is devided into several chapters. The introductory chapters focus on definition of key concepts and terms related. Next chapters describe in details insurance systems, such as sickness insurance, health insurance, pension insurance. Followig chapters concern non-insurence systems, which include social state support and social help. Last chapter is a comparison of the two systems, examining their similarities and their differencies.

The aim of this bachelor's thesis is to acquaint the reader with issues relating to calculation of wages according to applicable laws of the Czech Republic for the year 2013. At the beginning of this thesis I will acquaint the reader with legislation, which is applicable for the year 2013. The model examples of the different situations, which can occur in practice, will depend on the given legislation. In next part I will analyze the changes for the year 2014 and the influence of these changes on personal costs of the employer in concrete company compared to the year 2013.The last part of my thesis will include the model example on annual accounting of wages.

The aim of this bachelor thesis was to analyze the labour costs in accountancy, to evaluate their influence on the accounting and tax result and to process project of possible solutions to optimization of these costs. The theoretical part describes the labour costs and items related to them from the tax and accounting perspective. The practical part compares the labour costs due to the provision of selected benefits, surcharges and bonuses. The conclusion of bachelor thesis includes evaluation of variants changes of the labour costs from an employer?s perspective.

We could define healthcare as a system of specialized medical institutions and activities that focus on public health care and are used to meet the healthcare needs of the population. The main source of healthcare funding is health insurance that covers approximately 77 %. Health insurance is based on Article 31 of the Charter of Fundamental Rights and Basic Freedoms and it is based on several principles. About 3.8 % of the costs from the state budget goes to healthcare. Private resources are another source of funding, including regulatory fee, additional charge for medicines and dental products and recently introduced additional charge for above-standard services. The share of the participation of the insured persons is low and it is only the additional form of the funding. However, its importance is increasing nowadays. Healthcare is also funded by other resources which are marginal only and they account for negligible 1 % of income. These include charity donations and charitable contributions Healthcare funding is currently a problem with global dimensions. This is mainly due to the progress and new medical technologies as their offer exceeds the economic capacity of all countries. The reform of Czech healthcare was performed to ensure the financial stability of the system and keeping costs at an acceptable level. One part of the reform efforts is rationalization of healthcare demand using the introduction of the regulatory fees and thus obtaining new resources, too. The reform also introduced the so-called above-standard services, i.e. economically more expensive healthcare alternatives, which are supposed to obtain more private resources into the system. Czech Republic citizens can use basic healthcare funded by statutory health insurance and also the above-standard services for which they must pay extra money. These include for example the possible use of higher quality materials necessary for the treatment (economically more expensive health care alternative), your choice of physician - surgeon, above-standard equipped rooms during hospitalization etc. If the insured person chooses economically more expensive alternative, he is legally obligated to pay the difference between the prices of this alternative and economically cheaper alternative. The list of the above-standard services currently contains 18 items and should continue to grow. The aim of this bachelor thesis is to summarize the current legislation of this issue and in particular to determine whether the respondents are willing to use the supplementary insurance to receive above-standard services. There is outlined the historical development of health insurance, health insurance principles and its institutional provision in the theoretical part. The attention is paid to the expenses that flow to the Czech healthcare and there is briefly described healthcare systems functioning in selected countries for international comparison. Conclusion of the theoretical part contains information about the above-standard services issue and about the attitude of the Czech insurance companies to the option of additional insurance of this healthcare. The practical part of the thesis is a critical examination of the interest of the insured persons to in using the above-standard healthcare and furthermore whether the respondents consider the possibility of a private insurance for the event of excessive cost needs and what forms and types of healthcare they prefer. Data were collected using the quantitative research and querying method. There were set 3 research hypotheses.

The work provides a study of income and expenditure of the health care system in the states of Visegrad Group during the period of 2003-2011. The aim of the work is to identify, quantify and then compare the revenues and expenditures of health systems in Hungary, Poland, the Slovak Republic and the Czech Republic. The first chapter introduces the theoretical background of the health care and deviding health system according to a source of financing. The second chapter describes individual health care systems, ways of financing and recent reforms conducted in the field of the health care. The third chapter analyzes incomes and expenditures of individual countries. The last chapter compares the states of Visegrad Group in terms of financing health care.

This diploma thesis deals with the issue of travelling and working abroad. Concretely it refers about health risks associated with travelling not only to the European Union countries but also to the states, that are considered "exotic". In connection with the development of the field of travel medicine, the necessity of prevention and vaccination before travelling abroad and also the principles which should be followed during the stay are discussed. Religion is mentioned as important (but also often neglected) factor. The risks connected with travelling by plane are also not omitted. The special attention is paid to the countries which are visited by the Czech citizens the most - focusing on the specific requirements and recommended vaccination for each of them.

The topic of my thesis is the analysis of the development of health insurance in the Slovak Republlic. This analysis is to assess the government intention of replacing the existing pluralistic system with a unitary health insurance system. According to the latest information obtained the government has decided to keep the current system and make certain legislative alterations to streamline it.

Expenditures on health are currently an important and growing item of public as well as private budgets in the developed world. This diploma thesis analyzes two different approaches to the function of health insurance on the example of the Czech Republic and the United States of America. The theoretical part will generally characterize access to health care through different theories; there will be also introduced the system of health insurance and the agents on health care market. The specifics of the health care market will be also explained. The analytical part of the work will focus on health insurance systems in the Czech Republic and the United States and their development, with accent on major reforms of recent years. With mutual comparison of the two systems, thesis will examine the shortcomings of public health insurance and private health insurance, including the effectiveness of their removal. Afterwards, the analysis of selected indicators of health care will be provided. The aim of the work is an analysis of the different systems of health insurance in the Czech Republic and the United States with relationship to the recent reforms and evaluation of their mutual effectiveness.

The aim of this bachelor thesis is to analyze the social security of the Czech Republic and Germany, to define their common features and differences between them. The theoretical part deals with social security in the Czech Republic, its general principles, various types of social insurance and non-insurance systems. Similarly to the first part of bachelor thesis also focuses on social security in Germany. The practical part deals with the common featues and differences in the social security of both countries. This work is based on the most recent data to be the most actual and accurate. Bachelor thesis uses the descriptive method in its theoretical part, as well as data analysis and comparison method in the practical part.

This bachelor's thesis seeks to examine the causes of failure of health care reform which was debated in the United States of America during the 103rd Congress in 1993-1994. The reform was closely connected with president Bill Clinton and its main aim was to enact a universal health insurance. A universal health insurance has no tradition in the United States. The thesis begins with a brief summary of traditional American values that resulted in establishing a very different system of health care from the one common in most European countries. Following is a brief historical overview of the development of American health care from the 19th century till the end of the 1980s, which outlines the problems leading to the need of the reform. Subsequently, the process of reform preparation and Congress debate are examined and the most important and controversial modifications of the system are unveiled. In the following chapter, reasons for the failure of the reform proposal are analysed. Those reasons are divided on the basis of their matter into two parts. A viewpoint of the GOP, the most important counter-proposals of members of Congress, opinion reversal of the public, employers' and interest groups' objections are described in the first part. Errors committed by the Clinton's administration during...

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.

Olga Davidová - Abstrakt DP - AJ Abstract Diploma thesis "Globalization and Health - access to health care for children of foreigners in the Czech Republic" addresses the issue of availability of health care for children of foreigners in the Czech Republic as development of legal framework in the Czech Republic and human rights issues. The main objective of this work is a critical reflection on the cause of discrimination against children of foreigners from third world countries (non-EU countries) in their access to health care. This is a retrospective case study which is selected by the institutional analysis of the key events of public policy focusing on the development of health insurance legislation. There are different mechanisms of protection of human rights at local, national, and international level in the availability of health care for children of foreign nationals from third world countries; unfortunately national legislation is not fully in line with international requirements in the area of health law. Although international documents are binding for the Czech Republic, they are not sufficiently applied in the Czech constitutional right to prevent violations of human rights.

Diploma thesis deals with the issue of payroll accounting. The aim is to discuss the main areas of payroll accounting leading to the correct calculation of wages. These areas are mainly labour law, health insurance, social insurance and personal income tax. The thesis is supplemented by practical examples for better understanding of the issue. Each chapter also contains accounting of mentioned problems. The thesis focuses on changes in the area of wages including changes for the next years.