This thesis describes the tax system of the Czech Republic. This system is divided to the direct and indirect taxes. The practical part is focused an analysis of the impact of taxes to health care. Based on the analysis is developed a recommendation for health care facilities, what them have progress of create the tax liability for each tax. The special attention is focused to the Value Added Tax.

El Covid-19 es una enfermedad nueva que ha puesto en una situación muy difícil al mundo entero. La situación del Perú ha sido de las más difíciles, llegando a sumar a abril del 2021 más de 140,000 muertes según SINADEF, llegando a un nuevo pico de 783 muertes promedio día a marzo del 2021. Ante esta alta demanda de servicios de salud, los profesionales del sector toman la responsabilidad de priorizar la atención de los pacientes con protocolos subjetivos. El Instituto Nacional de Salud (INS), lugar donde se desarrolló el presente estudio, tiene entre sus responsabilidades la prestación de servicios de salud para el control de enfermedades transmisibles y el desarrollo de investigación científica-tecnológica. Por esto ha implementado laboratorios para pruebas moleculares, protocolos de atención, secuenciado el genoma de la variante peruana, etc. En esa línea el INS, además de facilitarnos la información de las pruebas Covid19 (Mas de 7 millones de registros con factores de riesgo, síntomas, edad, género, etc.) y los fallecidos del SINADEF nos proveyeron de juicio experto a través de sus profesionales: epidemiólogos, informáticos biomédicos, investigadores, etc. Los modelos predictivos permiten analizar grandes volúmenes de datos y a partir de ellos descubrir patrones y determinar sus correlaciones. Con toda la información disponible y aplicando los procesos de Business Analytics, se desarrolló un modelo analítico para la priorización de pacientes Covid-19. El modelo podría también ser utilizado en la prelación de la vacunación y en diseño de políticas públicas de salud relacionadas con la pandemia / Covid-19 is a new disease that has put the whole world in a very difficult situation. The situation in Peru has been one of the most difficult, reaching more than 140,000 deaths in April 2021 according to SINADEF, reaching a new peak of 783 average deaths per day in March 2021. Faced with this high demand for health services, the Industry professionals take responsibility for prioritizing patient care with subjective protocols. The National Institute of Health (INS), the place where this study was carried out, has among its responsibilities the provision of health services for the control of communicable diseases and the development of scientific-technological research. For this reason, it has implemented laboratories for molecular tests, care protocols, sequenced the genome of the Peruvian variant, etc. Along these lines, the INS, in addition to providing us with information on the Covid19 tests (more than 7 million records with risk factors, symptoms, age, gender, etc.) and the deceased from SINADEF, provided us with expert judgment through their professionals: epidemiologists, biomedical computer scientists, researchers, etc. Predictive models allow you to analyze large volumes of data and from them discover patterns and determine their correlations. With all the information available, applying the Business Analytics processes, an analytical model was developed for the prioritization of Covid-19 patients. The model could also be used in the priority of vaccination and in the design of public health policies related to the pandemic. / Trabajo de investigación

Diploma thesis "Effectiveness of Danish development aid to Ghana" deals with effectiveness of Danish development aid which is defined in close relation to the concept of sustainable development. The chosen approach for analysis is empirical-analytical methodology. The thesis starts with analysing Danish development concepts in order to point out the size of influence of the main actors of Danish development aid during procedure of their creation. Forementioned analysis is followed by comparison of the main principles of the concept of sustainable development and important objectives of analysed Danish concepts. This part is important for giving reader the main links between chosen concept of sustainable development and Danish development strategies. Final part of the thesis measures the aid effectiveness of Danish strategies for Ghana, based on Joint Evaluation findings with particular interest in health sector. The effectiveness is measured on the basis of sustainable criterion, which is related to seven factors of the sustainable development.

The purpose of this study was to investigate the health service delivery by private health sector and develop guidelines to enhance provision of health service so as to increase their contribution in the country’s health system. Interviews with 1112 participants were conducted in phase I. Descriptive statistics, chi square tests and logistic regression analysis were used for analysis. Private health facilities (30.5%) were providing healthcare services in their own buildings that were constructed for that purpose while others work in a rented houses built for residence or others. Some facilities (11.7%) received loan services from financial institutions in the region. A significant association was found between obtaining loan and owning building for healthcare services delivery (x2=13.99, p<0.001). Private health facilities were mainly engaged in profit driven and curative services while their participation in the promotive and preventive services like FP, ANC HIV test, TB and malaria prevention and control was not minimal. Majority, 247 (96.5%) provide services for extended hours out of normal working time such as evening, weekends and holidays. Physicians, more than other professionals were found practicing part time work (dual practice). Service consumers of the private health sector were urban dwellers 417 (71.6%) and 165 (28.4%) rural residents. Nearly three-fourth (73.0%) of study participants had a history of multiple visits to both public and private health facilities for current medical condition. Median payment of patients in a single visit including diagnosis and medicine was 860 birr ($30.85) (IQR = 993 ($35.62). Only 2.1% have paid through insurance services while others through out of pocket payments. Price of services delivered in private health facilities were set mainly by owners’ will (91.4%) while others with established team. Satisfaction on the fairness of prices to services obtained from each facility were reported by 63.1% service consumers. Those patients without any companion (AOR=1.83, 95% CI=1.16-2.91) and no history of visit to other facilities (AOR=1.97, 95% CI=1.24-3.12) were more likely to be satisfied than those coming with companions and those with history of visit. In addition, as age of consumers increase, satisfaction to services prices tend to decline (AOR=0.97, 95% CI=0.96-0.99). Uncomplimentary regulatory system to private health facilities, lack of training and continuing education for health professionals, unavailability of enough health workforce in the market and shortage of supplies to private facilities were among main gaps disclosed. Based on findings, five guidelines were developed to enhance health services delivery in the private health sector, namely, increase facilitation for financial access to actors in the sector, increase facilitation to access regular updating trainings and continuing education for healthcare workers, enhance and scale up the capability of existing association in the private health sector, strengthen and support working for extended hours to promote user friendly services and accessibility of healthcare services for the poor through community based health insurance and exemption. Therefore, these recommendations to help enhance the private health sector for better performance and contribution. / Health Studies / D.Lit.Phil (Health Studies

Magister Economicae - MEcon / The provision of health care in South Africa is undergoing major restructuring. The aim is to achieve substantial, visible and sustainable improvements to the efficiency and accessibility of primary healthcare (PHC) services for all South Africans. One of the country's most critical problems is the weak and fragmented public sector PHC system. The most critical problems contributing to this are the maldistribution of resources (financial, physical and human) between hospitals and the primary care system, and between rural and urban areas. The health sector, therefore, faces the challenge of a complete restructuring and transformation of the national health care delivery system and related institutions. Choices need to be made about which services to cut, which to streamline and where savings can be made. Ways need to be found to use ALL of South Africa's resources optimally. This process of restructuring would be facilitated by the availability of accurate information on resource utilisation in the health sector. This study estimates the difference in the cost of primary diabetes treatment at dayhospitals and a provincial hospital in the Western Cape in 1992/93. Health economics is in its infancy in South Africa and serious data limitations exist. This study is therefore a pioneering effort in many ways. An appropriate methodological framework in which to conduct the costing had to be developed. The South African health sector, health spending arid the cost of primary diabetes treatment at day-hospitals and the provincial hospital are reviewed. Theoretical perspectives of the health care market and the methodologies of cost analysis are discussed. The cost analysis method of study is chosen, and arguments are advanced for its suitability in the South African context. A simple method of calculating the direct costs to obtain the average cost is proposed for the purpose of the study. Direct costs consist of staff costs and other related costs, such as medical supplies, non-medical supplies, building operations, equipment etc. These costs are then used to calculate the average costs per diabetic patient at the day-hospitals and the provincial hospital. The average cost per diabetic patient at day-hospitals amounted to R18.76, while at the provincial hospital the cost was R59.60.

The need for donor funding has increased significantly over the last decade. Without donor funding millions of people wouldn’t be alive today. Thanks either to research finding a cure, successful treatment, funds donated for food, aid toward building infrastructure, or giving people the opportunity to further their education. Donor funding thus facilitates a better future. A literature review was conducted to give background on the health sector and how these funds were distributed, ethical clearance, different types of reporting, the role project managers pays in a project and the sustainability of projects. Expenses in different countries were evaluated by gathering data from the internet, while two international funded projects are also used to state how funders divide their line items into different categories. The empirical study used a qualitative research approach by collecting and analysing data obtained from the MDG 2010 report and other freely available data on the web. The main findings from this thesis are: *The Millennium Development Goals (MDG’s) influence donor funding as it gives donors a guide towards funding needs. Donors are also influenced by their own preferences or what poses a burden to them individually. *The different types of reporting required for funding received, delay a project and the bureaucratic structures thereof are a hindrance. *Ethical clearance plays a fundamental role in the outcome of a project, as without ethical clearance a project cannot commence. *The objectives of a project play a critical role when applying for funding. This can change the focus of a project. *Expenses differ from country to country and funders need to take this into account when giving funding to recipient countries. *Project Managers and community involvement plays a critical role in ensuring sustainability of projects. THE SUSTAINABILITY OF DONOR FUNDED PROJECTS IN THE HEALTH SECTOR *The MDG’s are not on track and aid are focus on singular goals instead of multiple goals, to ensure an overall improved result. There is a major gap between needed funds and given funds. A single injection of funds will not be the solution to our health problem; different sectors need to collaborate together as we are facing a multi-dimensional problem. Trade and reform must also form part of this aid, ensuring a sustainable progression in the life’s of people. Donor funded projects may have a sustainable future, when taking in account the abovementioned findings. With the world trend in reporting changing rapidly, cost and management accountants as well as financial accountants and project managers have to equip them to adhere to the new way of reporting, namely integrated and sustainability reporting. South Africa is way behind and needs to catch up fast if they want to stay competitive in the “global donor funding market”. The limitations in this study were that not all expenses were evaluated and only 15 countries were looked at. An indebt look was taken into Africa with the empirical review, while Asia is also combating poor health issues. Some African countries like Sierra Leone and Zimbabwe did not have sufficient data to compare with other countries. From the research conducted, the following topics were identified that require further research: *Why are most projects in Third World countries not sustainable? *What plans are put into action to ensure that the MDG goals are reached? *Investigate what works for First World countries health systems and consider how that can be applied to Third World countries to ensure that they also get the best health care available. *Do donors take into account the different costs of countries when allocating funding to that specific country? *Establishing models to evaluate the sustainability of pilot projects and normal projects. *Establishing a model on how to distribute donor funds across different needs and not only one specific need. / MCom (Management Accountancy), North-West University, Vaal Triangle Campus, 2013

O setor da saúde no Brasil passa por uma difícil situação no que tange ao financiamento e ao atendimento das demandas sociais. O estrangulamento orçamentário do setor público vem aumentando os desafios encontrados na área da saúde. Neste sentido, o desenvolvimento de iniciativas que apresentam impactos sócio econômicos positivos, ou seja, que cooperam no atendimento das demandas básicas de saúde da população brasileira passam a ser importante para a sociedade. Entretanto, o financiamento de tais iniciativas também se apresenta como um desafio para sua implementação. Assim, os negócios sociais ou investimentos de impacto, que conciliam oportunidades de investimentos com impacto social, representam uma via alternativa para incremento no atendimento de demandas sociais, possibilitando maior alcance da assistência na saúde, mesmo considerando a restrição pública orçamentária de curto prazo. Neste contexto, o presente estudo propõe avaliar o impacto de um programa de atendimento gratuito na área de saúde, considerando uma iniciativa de investimento, analisada sobre o modelo de avaliação de impacto e da teoria de mudança. Como resultado, observou-se que o modelo de negócio estudado gerou contribuição significativa para a sociedade local, apresentando impacto econômico direto de R$ 507.678,48, somente no ano de 2016. Destaca-se a relevância do estudo para o desenvolvimento de iniciativas de impacto socioeconômicos para direcionamento dos esforços públicos e privados, auxiliando nas ações e formulações de estratégias no setor da saúde / The health sector in Brazil faces a difficult situation in terms of financing and meeting social demands. The public-sector budget bottleneck has been increasing the health challenges. In this sense, the development of initiatives that have positive socio-economic impacts, that is, that cooperate in meeting the basic health demands of the Brazilian population are important for society. However, funding for such initiatives is also a challenge for their implementation. Thus, social businesses or impact investments, which reconcile investment opportunities with social impact, represent an alternative way to increase social assistance, allowing a greater reach of health care, even considering the public short-term budget constraint. In this context, the present study proposes to evaluate the impact of a free health care program, considering an investment initiative, analyzed by impact investment model and theory of change. As a result, it was observed that the business model studied generated a significant contribution to the local society, with a direct economic impact of R$ 507.678,48, only in 2016. It is worth highlighting the relevance of the study for the development of socioeconomic impact to guide public and private efforts, assisting in the actions and formulations of strategies in the health sector

Esta tese argumenta que a Teoria dos Movimentos Sociais com o foco nos protestos como a forma de atuação dos movimentos e com a conceituação restrita da institucionalização mostra-se insuficiente para dar conta dos movimentos sociais que atuam nas instituições políticas. Esta constatação partiu da observação do Movimento Sanitário/pela Reforma Sanitária, que tem se mobilizado, desde os anos 1970, em prol da defesa do acesso universal à saúde no Brasil. A reconstituição da sua trajetória nacional e do seu repertório de ação abrangeu o período entre 1974 a 2006, conduzida por meio de um estudo de caso. Foram analisadas suas transformações e permanências em termos dos diagnósticos e prognósticos, dos atores e dos eventos, bem como das formas de ação. O caso do Movimento Sanitário pela Reforma Sanitária mostra que movimentos sociais podem atuar via instituições, sem deixar de sê-los, e que, nessa atuação, seus atores recorrem aos elementos inovadores que colocam as autoridades diante de situações novas e aumentam a capacidade de mobilização do movimento. / This thesis argues that the Theory of Social Movements which focuses on protests as the expression of movements actions proves to be insufficient to account for the social movements that operate in political institutions. This finding was based on the observation of the Sanitarista Movement, which has been engaged since the 1970s in defense of universal access to health care in Brazil. The case study covers the reconstitution of the movements national trajectory and repertoire of action from 1974 to 2006. We analyze its continuities and transformations in terms of diagnosis and prognosis, the actors and the events, and the forms of action. The case of the Sanitarista Movement shows that social movements do not cease to exist while acting in institutions and that in their institutional repertoire they are able to introduce innovative elements that put the authorities before new situations and increase the social movement capacity to mobilize.

O setor da saúde no Brasil passa por uma difícil situação no que tange ao financiamento e ao atendimento das demandas sociais. O estrangulamento orçamentário do setor público vem aumentando os desafios encontrados na área da saúde. Neste sentido, o desenvolvimento de iniciativas que apresentam impactos sócio econômicos positivos, ou seja, que cooperam no atendimento das demandas básicas de saúde da população brasileira passam a ser importante para a sociedade. Entretanto, o financiamento de tais iniciativas também se apresenta como um desafio para sua implementação. Assim, os negócios sociais ou investimentos de impacto, que conciliam oportunidades de investimentos com impacto social, representam uma via alternativa para incremento no atendimento de demandas sociais, possibilitando maior alcance da assistência na saúde, mesmo considerando a restrição pública orçamentária de curto prazo. Neste contexto, o presente estudo propõe avaliar o impacto de um programa de atendimento gratuito na área de saúde, considerando uma iniciativa de investimento, analisada sobre o modelo de avaliação de impacto e da teoria de mudança. Como resultado, observou-se que o modelo de negócio estudado gerou contribuição significativa para a sociedade local, apresentando impacto econômico direto de R$ 507.678,48, somente no ano de 2016. Destaca-se a relevância do estudo para o desenvolvimento de iniciativas de impacto socioeconômicos para direcionamento dos esforços públicos e privados, auxiliando nas ações e formulações de estratégias no setor da saúde / The health sector in Brazil faces a difficult situation in terms of financing and meeting social demands. The public-sector budget bottleneck has been increasing the health challenges. In this sense, the development of initiatives that have positive socio-economic impacts, that is, that cooperate in meeting the basic health demands of the Brazilian population are important for society. However, funding for such initiatives is also a challenge for their implementation. Thus, social businesses or impact investments, which reconcile investment opportunities with social impact, represent an alternative way to increase social assistance, allowing a greater reach of health care, even considering the public short-term budget constraint. In this context, the present study proposes to evaluate the impact of a free health care program, considering an investment initiative, analyzed by impact investment model and theory of change. As a result, it was observed that the business model studied generated a significant contribution to the local society, with a direct economic impact of R$ 507.678,48, only in 2016. It is worth highlighting the relevance of the study for the development of socioeconomic impact to guide public and private efforts, assisting in the actions and formulations of strategies in the health sector

O Sistema Único de Saúde (SUS) pode ser traduzido em princípios constitucionais como acesso universal e igualitário às ações e serviços, e integralidade da atenção à saúde. É, portanto, um setor que carece de um processo de regulação eficiente das vagas e recursos. O SUS passou por um processo de reestruturação organizacional na última década e vem tentando se consolidar conforme proposto na Constituição de 1988. Uma das consequências foi a regionalização e a hierarquização da rede de serviços de saúde no que tange à estratégia de atendimento e ao encaminhamento de pacientes para os serviços especializados. Nesse sentido, os serviços de saúde foram organizados em diferentes níveis de complexidade (Rede de Atenção Básica, Rede de Média complexidade e Rede de Alta Complexidade) e, a regionalização no Estado de São Paulo ocorreu por meio da criação/organização de Departamentos Regionais de Saúde (DRS). Portanto, este projeto propõe analisar o processo de regulação de vagas de consultas eletivas do Departamento Regional de Saúde XIII do Estado de São Paulo verificando sua integração com os princípios propostos pelo SUS. Foi possível concluir que o processo atual de regulação de vagas eletivas do DRSXIII atende parcialmente os princípios propostos pelo Sistema Único de Saúde (SUS) e identificar oportunidades de melhorias. / The Public Health System (PHS) can be translated in constitutional principles as the egalitarian and universal access to the actions and services and integrality of attention to health. It is, therefore, a sector that needs an efficient regulation process of vacancies and resources. The PHS has passed by an organizational restructuration process in the last decade and has been trying to consolidate itself due to the proposal in the Constitution of 1988. One of the aftermaths was the regionalization and prioritization of the health networking services which refer to the public service strategy and to the patients forwarding to the specialized services. In this sense the health services were organized in different complexity levels (Basic Healthcare Network, Medium Complexity Healthcare Network and High Complexity Healthcare Network) and in the State of São Paulo the regionalization occurred through the creation/organization of the Regional Health Departments (RHD). Therefore, this project proposes to analyze the process of regulation of vacancies of elective consultations of the XIII Regional Health Department of the State of São Paulo verifying its integration with the principles proposed by PHS. It was possible to conclude that the current process of regulation of vacancies of elective consultations of the XIII Regional Health Department of the State of São Paulo meets partially the principles proposed by the Public Health System (PHS) and identify opportunities for improvement.