The main objective of this study is to identifythe impacts of theFiscal Responsibility Law(LRF) in the behavior ofpersonnel expensesandpublic debt, through statistical analysis parametric and non-parametric, and the use of the method analysis of panel data. The period of analysis refers to the years 2000 to 2010 for 26 states. In accordance with Complementary Law 101/2000, personnel expenses can not exceed 60% of Net Current Revenue (RCL), while the debt of these entities may not exceed 2 times the net current revenue. Initially, the indicator for control of personnel expenses is obtained by dividing the total personnel expenses by net current revenue. The analysis of these results was performed by comparing the averages over the period studied, indicating that the states are in agreement with LRF, with averages below 60%. However, it is clear that public entities that were well below this rate, increased their spending compromentendo state resources. To identify the position of the indebtedness of Federation Units were initially collected the data in the LC 101/2000 as indicators to control the debt of public entities, defined by the ratio Consolidated Net Debt and Net Current Revenue. The results indicate that, in general, states are in compliance with the limits defined in the LRF to indebtedness was indicated that in 2010 only the state of Rio Grande do Sul had indicator above the limit of 2 times the RCL. After we selected studies on the topic that pointed variables that could interfere with the behavior of the debt of these entities. This collection formed the basis for the construction of an econometric model that uses the analysis of panel data to estimate among those variables selectional significantly influence the behavior of the states debt. In this sense, it was identified that the indebtedness of the units of the federation can be explained by the variation of the debt itself lagged, the variation in investment spending of the states, for inflation and a dummy variable that indicates election years like those in the debt tends to rise. These results corroborate previous studies, especially regarding the relationship between debt and election years. estimating that in times of elections, public entities raise their spending, compromising subsequent budgets. Thus, this paper concludes that since the beginning of the term of LRF by 2010, Federation Units maintain efforts to conform to the limitations impositive this law, both in personnel expenses, and in debt / O objetivo principal do presente estudo visa identificar os impactos da Lei de Responsabilidade Fiscal (LRF) no comportamento dos gastos com pessoal e endividamento público, através da análise estatística paramétrica e não paramêtrica, além do uso do método de análise de dados em painel. O período de análise refere-se aos anos de 2000 até 2010 relativo aos 26 estados brasileiros. De acordo com a Lei Complementar 101/2000, os gastos com pessoal não podem exceder a 60% da Receita Corrente Líquida (RCL), enquanto o endividamento destes Estados não pode exceder a 2 vezes a Receita Corrente Líquida. Inicialmente, o indicador para controle das despesas com pessoal consiste na divisão do total gasto com pessoal pela Receita Corrente Líquida. A análise destes resultados foi realizada através da comparação das médias ao longo do período estudado, indicando que os estados estão de acordo com LRF, com médias inferiores a 60%. Contudo, percebeu-se que os entes públicos que estavam muito abaixo deste índice, elevaram seus gastos, compromentendo os recursos do estado. Para identificar a situação do endividamento das Unidades da Federação, inicialmente foram coletados os dados referidos na LC 101/2000 como indicadores para controlar o endividamento dos entes públicos, definidos através da relação entre Dívida Consolidada Líquida e a Receita Corrente Líquida. Os resultados indicam que, em geral, os Estados estão em cumprimento aos limites definidos na LRF para o endividamento, sendo indicado que no ano de 2010 apenas o estado do Rio Grande do Sul apresentava indicador superior ao limite de 2 vezes a RCL. Após, foram selecionados estudos relativos ao tema que apontavam variáveis que poderiam interferir no comportamento da dívida destes entes. Esta coleta serviu de base para a construção de um modelo econométrico que utiliza a análise de dados em painel para estimar, dentre as variáveis selecionadas, aquelas que significativamente influenciariam no comportamento da dívida dos estados. Neste sentido, identificou-se que o endividamento das unidades da federação pode ser explicado pela variação da própria dívida defasada, pela variação dos gastos com investimentos dos estados, pela variação da inflação e por uma variável dummy que aponta anos eleitorais como aqueles em que o endividamento tende a elevar-se. Estes resultados corroboram com os obtidos em estudos anteriores, principalmente quanto à relação existente entre o endividamento e os anos eleitorais, estimando que em períodos de pleito, os entes públicos elevam seus gastos, comprometendo os orçamentos seguintes. Assim, o presente trabalho conclui que desde o início de vigência da LRF até 2010, as Unidades da Federação mantêm esforços para adequar-se às limitações impositivas desta lei, tanto nas despesas de pessoal, quanto no endividamento.

The thesis is focused on the development of health insurance benefits under the social security system in the Czech Republic. Aiming to secure people for future social events, which may be predictable (age) or unpredictable (disability, funeral, sickness, widowhood, etc.) and prevent poverty or the worst consequences. This thesis briefly describes the system of social security. More specifically focuses on health insurance, health insurance benefits and their development. It also contains the characteristics of the selected business entity and cost analysis of selected companies of employing workers and their absence from work, which is associated with the payment of sickness benefits. Finally, it presents the identification of direct and indirect costs associated with health insurance benefits and their impact on the profit of the selected business entity. The conclusion describes the effect of the payment of health insurance benefits for profit companies, including negative and positive impacts.

The main purpose of this thesis is the comparative analysis of the funding of public universities with the focus on the issues of the coefficients of economic difficulty. At the beginning of the thesis the education is provided in universities set into the Czech educational system. Furthermore the thesis is targeted on the history of the Czech higher education and its development since its founding and establishing to the present status. In the theoretical part the basic concepts of funding and financing public universities and the history of the coefficient of economic difficulty, which is compared from different perspectives in the analytical part, are explained. The aim of this thesis is the comparison of the values of the coefficients of economic difficulty in selected public universities, while taking into account the development of the share of personal and non-capital costs in the main function, the number of students and the number of academic staff. The target of this thesis is the comparison of the values of the coefficients of economic difficulty in selected public universities taking into account the development of the share of personal and non-capital costs in the core business, the number of students and academic staff. The result is a proposed amendment to the values of these coefficients and the level of the amount of funding provided to public universities in the Czech Republic.