O Laboratório de Análises Clínicas (LAC) vem buscando, no decorrer dos anos, alternativas quanto à sua capacidade em gerar receita. A busca por melhores resultados incrementou a parceria com as organizações chamadas de \"convênios médicos\" ou \"medicina de grupo\" que, em geral, remuneram as análises laboratoriais com base em tabelas de procedimentos criadas pela Associação Médica Brasileira AMB. Destas, a mais utilizada é a Tabela AMB 92, devido a utilizar valores de Coeficiente de Honorários (CH), que convertidos em reais, são mais interessantes para os LAC. Este estudo teve como base o método recomendado pelo \"National Committee for Clinical Laboratory Standards\" - NCCLS, que normatiza a apuração do custo baseado na atividade desempenhada durante a sua realização. O objetivo deste trabalho foi estabelecer o custo das análises laboratoriais e verificar se, em comparação à tabela AMB 92, a opção pelos contratos com os \"convênios médicos\" realmente gera lucro a um laboratório de pequeno porte. Para tanto foram selecionadas as análises mais solicitadas no mês de agosto de 2004 em um laboratório de pequeno porte, que presta atendimento a pacientes conveniados a planos de saúde e particulares. O ressarcimento aos laboratórios prestadores de serviço é efetuado com base no valor do CH, que pode variar de acordo com o contrato firmado com os convênios médicos. Os resultados mostraram que na comparação dos custos unitários das 69 análises apuradas com a Tabela AMB-92 houve lucro em 52% das análises quando o valor de CH foi de R$ 0,2610 e quando atribuído um valor de CH de R$ 0,1800, houve lucro em apenas 28% das análises. / The Clinical Laboratory (CL) has been seeking, throughout these years, alternative forms of increasing budget. The search for better results has flourished partnerships with organizations named \"prepaid group practice\" or \"group medicine\" which usually reward the clinical analysis based on tables of procedures established by the Brazilian Medicai Association - BMA. Among them, the most employed is the BMA 92 Table, due to the use of payment coefficient values (PC) which, expressed in Brazilian currency (reais), are in CLs interests. This study was carried out based on the method recommended by the National Committee for Clinical Laboratory Standards - NCCLS, who draws up the regulation of the cost estimate of a procedure while it is carried out. The objective of this study was to establish the cost of clinical analysis and to verify if, comparing to the BMA 92 Table, the contracts with prepaid group practices are actually profitable for a small size laboratory. In order to achieve it, most requested analysis during August 2004 in a small size laboratory which offers services to patients affiliated with prepaid health plans and private health plans. The payment to the laboratories which offer services is made regarding the PC values, which may change according to the contract with the health plans. The results demonstrated that in comparison to the cost of each one of 69 analysis verified according to the BMA 92 Table, 52% of the analysis were profitable when the PC value was R$ 0.2610 and for the PC value of R$ 0.1800 only 28% of the analysis were profitable.

My work evaluates the impacts of Law of social services on the care of retired people, taking the needs of elderly people in respect. A greater attention will be paid to the support called "care allowance ". An internal part of this work is the analysis of costs of individual family members incurred on the care of the retired person, including the costs connected to the care at home compared to costs of the stay in a social or health facility.

Health is one of the most important things in human life and it also deeply affects its quality. Health prevention and promotion is fundamental both for individuals and the whole society. This thesis analyses the economic approaches to health prevention and promotion. The main aim of this thesis is the analysis of health promotion with respect to colorectal cancer. However, this is not a standard effectiveness analysis but the analysis of the future development in unique Czech environment. According to Czech demographic trends and based on incidence and mortality predictive ARIMA models for colorectal cancer, this work quantifies the increasing costs related to this disease treatment in 2024 and 2028. Also, it makes recommendations on possible spending on possible prevention related to this disease.

In my master s thesis I concern the business plan proposal of establishing a sheep farm as amended by Act no. 252/2997, concerning agriculture. This proposal arises from a theoretical description of the business and involves the procedure by which the inception of the farm can be realized.

The dissertation thesis is elaborated to the theme “The Modelling of The Development of The Middle-Size Building Enterprise Value in The Real Competition of The Czech Republic“. In the introduction of the dissertation thesis, a relation of the chosen theme to the branch of Forensic Engineering is defined and a survey about a contemporary state of the solved problems is elaborated. Further on, the objectives of the dissertation thesis are stated there namely including a formulation of a problem. The dissertation thesis contains the basic data about the examined middle-size building enterprise of a regional significance and its competitive building enterprises. At all enterprises, a property evaluation by an assessment of a substantial value and a returns’ evaluation by a method DCF Entity are carried out. The component of the dissertation thesis is a proposal of a simple expert standard containing methodical recommendations at an assessment of a value of a building enterprise of a regional significance. This is the essential contribution of the dissertation thesis for the branch Forensic Engineering whose starting ascertainments are practical pieces of knowledge and experience with the behaviours of the middle-size building enterprises in a period of a financial crisis.