HEALTH CARE SYSTEM FINANCING IN UKRAINE AND ABROAD. Olha Zhmurko*
|
|
- Jewel Craig
- 8 years ago
- Views:
Transcription
1 HEALTH CARE SYSTEM FINANCING IN UKRAINE AND ABROAD Olha Zhmurko* Lviv Ivan Franko National University, Ukraine Abstract. The bases of health care financing system in Ukraine are grounded on the model of health care financing system of former Soviet Union. Having achieved its independence, Ukraine accepted a number of legal acts in the sphere of health care. But the aim and tasks which stood before health care system of the former Soviet Union do not differ from the ones which our government follows, while providing a proper level of health protection. A comparative analysis of the constitutional norms of health protection in foreign countries which can be the examples of health care financing world models shows us an expediency to make changes to the article of the Constitution of Ukraine which guaranty the right of the person to health protection, The main authorities of state bodies in health care sphere and the main functions of state bodies in relationships in health care sphere gives an opportunity to show the perspectives of the role of state in health care sphere and what should be done in this aspect of research. The system of health care financing should be improved in Ukraine also. The system of health care financing from the cash fund will look like the following: the financing will be held for granted medical aid. We do not support the point of view that the financing should go to health care entities. The insured should pay a part of money. The other part one will be paid from the insurance fund after getting aid and the part of money paid by the insured will be returned to him/her by the insurance fund. The acceptance of legal act, which will establish a legal status of health care entities in the system of state obligatory medical insurance is necessary. Also a special attention should be devoted to the determination of legal bases of health care entities. All conclusions are based on the analyzed of health care financing world models. Keywords: health care financing system, constitutional norms of health care, the main functions of state bodies, health care entities, cash fund. The bases of health care financing system are grounded on the model of health care financing system of former Soviet Union. Having achieved its independence, Ukraine accepted a number of legal acts in the sphere of health care. But the aim and tasks which stood before health care system of the former Soviet Union do not differ from the ones which our government follows, while providing a proper level of health protection. Since the principles of our current system must correspond to international standards not only in this sphere, the order of health care financing and giving medical aid should improve. The scientists researched the general issues of health care financing, the ways of introducing the state obligatory social medical insurance, and proposed the ways of its development in Ukraine. They are: J. M. Busduhan, Z. S. Hladun, S. J. Kondratiuk, * Ass. prof., department of administrative and financial law, Law faculty, Lviv Ivan Franko National University POLITIKA KAIP TUŠČIA VIETA 411
2 R. A. Maydannyk, M. V. Mnykh, O. V. Soldatenko, and others. But the main tasks which we have the following: to define the basis of health care financing in foreign countries and decide which model of health care financing could be introduced in Ukraine. The matter of law of a person on a health care are differently reflected in the norms of constitutions of foreign countries. These norms do not make a detalization the question of functioning of health care entities, the general order of giving a medicare, and also the limits of its giving; the norms of constitutions of foreign countries do not set and do not determine the politics of the state on the already established model of the financial providing of health protection Canada comes forward as a prime example of budgetary model of financing of health care. According to the chapter I «Rights and Freedoms» article 6 fixes: «Every citizen of Canada and every person who has the status of a permanent resident of Canada has the right to move to and take up residence in any province; and to pursue the gaining of livelihood in any province. The above mentioned rights are subject to any laws providing for reasonable residency requirements as a qualification for the receipt of publicly provided social services» 1. The insurance model of health care financing exists in such developed countries, as France, Germany, Netherlands. The norms of Constitution of Germany fixes: Article 74: «(1) Concurrent legislative power shall extend to the following matters:12) labour law, including the organisation of enterprises, occupational health and safety, and employment agencies, as well as social security, including unemployment insurance;19-а) the economic viability of hospitals and the regulation of hospital charges». Article 87: «(2) Social insurance institutions whose jurisdiction extends beyond the territory of a single Land shall be administered as federal corporations under public law. Social insurance institutions whose jurisdiction extends beyond the territory of a single Land but not beyond that of three Länder shall, notwithstanding the first sentence of this paragraph, be administered as Land corporations under public law, if the Länder concerned have specified which Land shall exercise supervisory authority» 2. The private system of health care financing is used in such countries, as the USA and Japan. Constitution of the United States of America and its amendments fix no guarantees from the side of the state in relation to a human right on a health care, and the anymore on medical insurance. This right is set by the bylaws of civil legislation and has exceptionally private character. The legislator of Ukraine went another way. In Constitution of Ukraine a human right on a health care is regulated in detail,. The Constitution of Ukraine fixes the sources of the system of health care financing and its cost for a population, a cost of medical service for a concrete person. A necessary step for the input of insurance model of financing of health care is making alteration to the article 49 of Constitution of Ukraine. Namely, it is necessary to expound her in such release: «everybody has a right on a health protection. The state creates terms for effective and acces- 1 The Constitution Act of Canada of [Electronic resourse]. Available from : Canada/English/ca_ html. 2 The Constitution of the Federal Republic of Germany of May 23rd, [Electronic resourse]. Available from : POLITIKA KAIP TUŠČIA VIETA
3 sible medical service for all citizens. The state assists development of curative establishments of all patterns of ownership. The state cares of development of physical culture and sport, provides sanitary-epidemic prosperity». We consider that it is enough to establish of the new system of health care financing and is the guarantee of a person on health care. As as an aim of defence of citizens defence of citizens comes forward in the field of a health protection, then the corresponding should be a duty on realization of such rights. And a just the same duty is fixed, in obedience to a current legislation, on the state. Basic lines of participation of the state in the field of state medical insurance are: the definiteness of the state as an obligatory subject, taking into account the role it plays and as whom it is in the system of health care, and also taking into account the aim of the system of health care (forming of budget of Ukraine, realization of financing from the budgets of all levels and control function after the usage of money); the publicity of character, that appears in an accumulation, distribution and usage of money of budgets of all levels; the satisfaction of interests of patients. The state executes next functions - legislative through the acceptance of normatively-legal acts (Supreme Council of Ukraine), administrative - exactly through public bodies and bodies of local self-government, control - the state through the authorized bodies carries out control after the participants of legal relationships in the field of a health care and execution - the state through its bodies is the performer of the rules of realization of the system of health care. So, the state sets the rules of realization of health care and executes those rules. We consider that it is wrong, when one participant of legal relationships executes all functions. It results in unefficiency and uneffectiveness of mechanisms of functioning this system. The state comes forward as a public subject in these relations and her role is qualificatory. However, consider that the institute of social insurance can not functioning effectively, when each other from participants sets, regulates. controls this sphere and comes forward as a performer. If relations in the sphere of health care arise up between different participants on satisfaction of public interest, the right and duties must be equivalent. For strengthening of position of the state at the insurance market and improvement of social defence of population it is necessary to reform the system of health care. Namely: the State must be provided with the prescribed legislative authorities. However, at legislative level it should be prescribed that the function of management and control must come true by local bodies; in relation to the administrative function of the state consider that possible and expedient will be to limit plenary powers of Government treasury service of Ukraine in relation to accounting after movement of money and direct movement of money in the cash fund of social health insurance; the State as a performer is practically only and basic participant in relations and it is wrong. As, citizens (insured) come forward as a main subject, that is why it is needed to revise position that the state is as a performer. POLITIKA KAIP TUŠČIA VIETA 413
4 The system of health care financing is fully financed from all the budget levels and is directed to realize the state programs. The enumeration of medical aid and health care entities which provide medical aid is comprehensive and it is foreseen in existing acts. The financing of state health care entities is provided by the state budget of Ukraine, health care entities of local self-government by the bodies of local self-government 3. The budgetary model of health care financing exists in Great Britain, Sweden and Canada. The main principles of this model existence are: accessible and free of charge medical aid to all the sections of state population: reliability of one-channel mechanism of financing (state budget) with the state controlling of all financial expenditures in this sphere; guaranteed level of paying for medical aid and services; the possibility to introduce quickly amendments in the health care system on all the levels; a deficiency of a competition in the sphere of granting medical services (with the hidden competition for the distribution of state financial resources which are given by the budget for paying medical aid and medical services); state control of medical aid quality 4. Sweden is a striking instance of this model. 26 regional bureaus of social insurance are administrating the system. National Council of social insurance supervises them. 18 % costs for health care are given by the government, 51 % - by local self-government, 31 % - by employers 5. Health care in Sweden is being operated by the following principles: decentralization, publicopened model, providing the insurance to all citizens. Approximately 90 % of income of local self-government is used for health care, 70 % of which are taxes. Local self-government owns and administrates almost all hospitals and hires most of doctors and other medical workers. A number of private hospitals and medical services is insignificant but they make a contract with local selfgovernment as well. This system is universal and everybody is free to choose the provider of health services. The providing of health services is based on the quality principle and needs of each person 6. Insurance model of health care financing exists in France, Austria, Germany and Netherlands. The main characteristics of this system is obligatory medical insurance in national scope; the joint participation of employers in medical aid payment is foreseen by law; the nonprofitness of insurance institutions with the obligation to pass all their money for medical aid and services. The subjects of this sphere are: the doctors and medicoprofilactic institutions, which offer their services, insurance institutions which are responsible for medical services payments, and patients. Germany is a striking instance of this model. The subjects are the following: patients who are the members of state or private insurance; insurance funds and their state and local associations; the association 3 Бюджетний кодекс України від р. N 2456-VI з наступними змінами та доповненнями // Відомості Верховної Ради України Ст. 572 Закон України від р III «Про державні соціальні стандарти та державні соціальні гарантії» з наступними змінами та доповненнями // Відомості Верховної Ради України Ст Надюк З. О. Механізми державного регулювання ринку медичних послуг в Україні : дис. доктора наук з державного управління : / Надюк Зіновій Олександрович З., c Мних М. В. Медичне страхування за кордоном та можливості його реалізації в Україні / М. В. Мних // Економіка та держава С Bjцrn Albin, Katarina Hjelm and Wen Chang Zhang RHealth care systems in Sweden and China: Legal and formal organisational aspects / Albin et al. Health Research Policy and Systems p POLITIKA KAIP TUŠČIA VIETA
5 of private insurers; medical staff that gives out-hospital aid from the resources which they gain due to the collective agreement between medical associations and funds; the hospitals which are being financed from insurance funds; producers of medicine; ministry of labour and social politics in lands and federal ministry of health care. The process of paying for medical treatment due to this system can be realized in two ways: a) the insurance funds fully pay the expenditures to the doctors associations instead of paying directly to a doctor. The sum of compensation is committed according to the number of the insured covering all kinds of services granted by doctors. Then the associations pay directly to the doctors. b) the general sum of money is divided among the associations due to additional instructions and universal scale of reimbursement under which the associations figure up the sums of money which should be reimbursed 7. The private model of health care financing exists in USA and the main principles of its financing are the correlations between doctors and patients as free sides of the market. Under such conditions and existence of competition between suppliers of medical services real market prices are established; the absence of unique state medical insurance system; the commitment of state regulation of medical services market only by accepted laws and establishment of social medical programs 8. The definition of health care financing system. The system of health care financing from the cash fund will look like the following: the financing will be held for granted medical aid. We do not support the point of view that the financing should go to health care institutions. The insured should pay a part of money. The other part one will be paid from the insurance fund after getting aid and the part of money paid by the insured will be returned to him/her by the insurance fund. As financing being done not properly, when the individuals and legal entities can not pay and the state money is scarse, also a great number of social aid was established after adoption the State budget and thus it could not be financed and foreseen, then they were addressed to local budgets. And we consider that the best for Ukraine will be the establishment of the insurance model of health care financing. Considering the above mentioned drawbacks of our health care financing system, it is reasonable to consider about establishing the insurance model of health care financing system in Ukraine. The main principles of this system will be: the government will not be responsible for the health care system financing except some segments of this market; the main role of the government will be to establish conditions for proper functioning of medical insurance funds; the administration of this system will be laid on the workers and employers; the soliditary principle the level of services will be equal not depending on income, family status, risk to become ill; the existence of real paying for the services without contract between an insured person and a supplier of health care (health care institution); the right to choose a supplier of health care (health care institution) 7 Reinhard Busse, Annette Riesberg Health care systems in transition Germany. Copenhagen, WHO Regional Office for Europe on behalf of the European Observatory on Health Systems and Policies, Vol. 6. No. 9. P Солдатенко О. В. Європейський досвід фінансування видатків на охорону здоров я / Оксана Солдатенко // Юридична Україна С. 56. POLITIKA KAIP TUŠČIA VIETA 415
6 and insurer by the insured; medical insurance funds should have the authority to define a proper sum of payments and allocation of this payment; health care institution expenditures for granted medical services will be reimbursed due to the number of insured and they will cover all kinds of medical aid given by them. Bibliography 1. The Constitution Act of Canada of [Electronic resourse]. Available from : Constitutions/Canada/English/ca_ html. 2. The Constitution of the Federal Republic of Germany of May 23rd, [Electronic resourse]. Available from : 3. Бюджетний кодекс України від р. N 2456-VI з наступними змінами та доповненнями // Відомості Верховної Ради України Ст. 572 Закон України від р III «Про державні соціальні стандарти та державні соціальні гарантії» з наступними змінами та доповненнями // Відомості Верховної Ради України Ст (Budget Code of Ukraine from N 2456-VI with the next amendments // Supreme Council of Ukraine Art. 572; Law of Ukraine On state social standards and state social guaranties from р III with the next amendments // Supreme Council of Ukraine Art. 409.) 4. Мних М. В. Медичне страхування за кордоном та можливості його реалізації в Україні / М. В. Мних // Економіка та держава С (Mnych M. V. Health insurance abroad and the possibilities of its realization in Ukraine / M. V. Mnych // Economic and state P ) 5. Надюк З. О. Механізми державного регулювання ринку медичних послуг в Україні : дис. доктора наук з державного управління : / Надюк Зіновій Олександрович З., с. (Nadjuk Z. O. The mechanism of state regulation the segment of medical services in Ukraine : diss. doctor of state administering sciences : / Nadjuk Zinovij Oleksandrovych Z., p.) 6. Солдатенко О. В. Європейський досвід фінансування видатків на охорону здоров я / Оксана Солдатенко // Юридична Україна С (Soldatenko O. V. European experience of financing the expenditures of health care / Oksana Soldatenko // Legal Ukraine P ) 7. Bjцrn Albin, Katarina Hjelm and Wen Chang Zhang RHealth care systems in Sweden and China: Legal and formal organisational aspects / Albin et al. Health Research Policy and Systems p. 8. Reinhard Busse, Annette Riesberg Health care systems in transition Germany. Copenhagen, WHO Regional Office for Europe on behalf of the European Observatory on Health Systems and Policies, Vol. 6. No. 9. P POLITIKA KAIP TUŠČIA VIETA
LEGISLATION COMMITTEE OF THE CROATIAN PARLIAMENT
LEGISLATION COMMITTEE OF THE CROATIAN PARLIAMENT 2300 Pursuant to its authority from Article 59 of the Rules of Procedure of the Croatian Parliament, the Legislation Committee determined the revised text
More informationSadkovyi V.P., National University of Civil Defence of Ukraine, chancellor, PhD in Psychology, Full Professor, Kharkiv
Sadkovyi V.P., National University of Civil Defence of Ukraine, chancellor, PhD in Psychology, Full Professor, Kharkiv State mechanisms of reformation and becoming of the system of preparation of specialists
More informationLawyers of LF «Dmitrieva & Partners» have prepared the list of top news in the field of taxation for the last two weeks
REVIEW OF THE MAIN EVENTS IN THE SPHERE OF TAXATION Lawyers of LF «Dmitrieva & Partners» have prepared the list of top news in the field of taxation for the last two weeks The State Fiscal Service of Ukraine
More informationSlovakia General the social security coverage is based on occupational activity, not residence
Slovakia General In Slovakia, the social security coverage is based on occupational activity, not residence. The social security system falls under the competence of the Ministry of Employment, Social
More informationPUBLIC SERVICE ACT 2005. An Act to make provision in respect of the public service of Lesotho and for related matters. PART I - PRELIMINARY
PUBLIC SERVICE ACT 2005 An Act to make provision in respect of the public service of Lesotho and for related matters. Enacted by the Parliament of Lesotho Short title and commencement PART I - PRELIMINARY
More informationlaw of ukraine about charity and charitable organizations with changes and additions made by Law of Ukraine from the 7 th of March, 2002 N 3091-III
law of ukraine about charity and charitable organizations with changes and additions made by Law of Ukraine from the 7 th of March, 2002 N 3091-III This law determines the common principles of charity,
More informationPAYMENT SERVICES AND SYSTEMS ACT (ZPlaSS) CHAPTER 1 GENERAL PROVISIONS SUBCHAPTER 1 CONTENT OF THE ACT. Article 1. (scope)
Legal notice All effort has been made to ensure the accuracy of this translation, which is based on the original Slovenian text. All translations of this kind may, nevertheless, be subject to a certain
More informationFACTORS INFLUENCING THE FORMATION OF HUMAN RESOURCES
Nataliia Hunko 65 Nataliia Hunko, Factors Influencing the Formation of Human Resources,, pp. 65-72. DOI: 10.14254/2071-789X.2013/6-2/6 Nataliia Hunko Assistant Department of Management National University
More informationAccess to Medicines within the State Health Insurance Program. for Pension Age Population in Georgia (country)
Access to Medicines within the State Health Insurance Program for Pension Age Population in Georgia (country) Tengiz Verulava Doctor of Medical Science. Head of School "Health Policy and Management". Ilia
More informationLaw on Fire Safety of the Republic of Azerbaijan
Chapter I. General provisions Law on Fire Safety of the Republic of Azerbaijan Article 1. Key definitions used in this Law Following definitions are applied for the purposes of this Law: 1) Fire- uncontrolled
More informationThe Tax Agency. The Tax Agency
The Tax Agency The Tax Agency was officially created by article 103 of Act 31/1990 of 27 December on the 1991 National Budget, although it only took real form on 1 January 1992. It is an organisation under
More informationCROATIAN PARLIAMENT 1364
CROATIAN PARLIAMENT 1364 Pursuant to Article 88 of the Constitution of the Republic of Croatia, I hereby pass the DECISION PROMULGATING THE ACT ON PERSONAL DATA PROTECTION I hereby promulgate the Act on
More informationINVESTMENT STRATEGY OF AGRARIAN SECTOR
УДК 330.322:631 Gutkevych S., Doctor of Economics, Professor, Head of Department of International Economy, National University of Food Technologies, Kyiv Zavadskyh A., Candidate of Economics, Associate
More information186 ACT. of 24 April 2009
186 ACT of 24 April 2009 on Financial Intermediation and Financial Counselling and on amendments and supplements to certain laws The National Council of the Slovak Republic has adopted the following Act:
More informationA. Research Supported
A. Research Supported B. Eligibility C. Components of the Application D. Review Process E. Award Information F. Funding Partners 2016 International Research Scholars Program Questions and Answers A. Research
More informationFWRISA Guidelines for Defining Recruitment and Immigration Services
FWRISA Guidelines for Defining Recruitment and Immigration Services The Foreign Worker Recruitment and Immigration Services Act (FWRISA) regulates recruitment and immigration services provided by foreign
More informationThe Law of the City of Moscow. No. 30 dated the 30 th of June 2010. On the Chamber of Control and Accounts of Moscow
The Law of the City of Moscow No. 30 dated the 30 th of June 2010 On the Chamber of Control and Accounts of Moscow In accordance with the federal legislation and the Moscow City Charter, this Law shall
More informationExecutive Order on Residence in Denmark for Aliens Falling within the Rules of the European Union (the EU Residence Order) 1
Act No. 322 of 21 April 2009 Executive Order on Residence in Denmark for Aliens Falling within the Rules of the European Union (the EU Residence Order) 1 The following is laid down pursuant to section
More informationCABINET OFFICE THE CIVIL SERVICE NATIONALITY RULES
ANNEX A CABINET OFFICE THE CIVIL SERVICE NATIONALITY RULES Introduction The Civil Service Nationality Rules concern eligibility for employment in the Civil Service on the grounds of nationality and must
More informationLAW ON FOREIGN CURRENCY TRANSACTIONS. ( Official Herald of the Republic of Serbia, Nos. 62/2006 and 31/2011) I GENERAL PROVISIONS
LAW ON FOREIGN CURRENCY TRANSACTIONS ( Official Herald of the Republic of Serbia, Nos. 62/2006 and 31/2011) The present Law shall govern: I GENERAL PROVISIONS Article 1 1) payments, collections and transfers
More informationLAW OF THE KYRGYZ REPUBLIC. On the Right of Citizens to Assemble Peacefully, without Weapons, Freely Conduct Meetings and Demonstrations
LAW OF THE KYRGYZ REPUBLIC On the Right of Citizens to Assemble Peacefully, without Weapons, Freely Conduct Meetings and Demonstrations Adopted by the Legislative Assembly of the Jogorku Kenesh of the
More informationPublic and Product Liability - General
Section 3E Public and Product Liability - General Definitions Business The business stated in the specification to this section and includes: a) the provision and management of canteen, sports, social,
More informationHow many students study abroad and where do they go?
From: Education at a Glance 2012 Highlights Access the complete publication at: http://dx.doi.org/10.1787/eag_highlights-2012-en How many students study abroad and where do they go? Please cite this chapter
More informationCERTIFICATION AND QUALITY ASSURANCE IN DUTCH OCCUPATIONAL HEALTH SERVICES
International Journal of Occupational Medicine and Environmental Health, Vol. 15, No. 2, 173 177, 2002 CERTIFICATION AND QUALITY ASSURANCE IN DUTCH OCCUPATIONAL HEALTH SERVICES FRANS H.G. MARCELISSEN 1
More informationLAW OF GEORGIA ON THE DEVELOPMENT OF HIGH MOUNTAINOUS REGIONS
LAW OF GEORGIA ON THE DEVELOPMENT OF HIGH MOUNTAINOUS REGIONS The policy implemented by the State towards high mountainous regions is part of the regional development policy of the country and is aimed
More informationLawyers of LF «Dmitrieva & Partners» have prepared the list of top news in the field of taxation and ATO for the last two weeks
REVIEW OF THE MAIN EVENTS IN THE SPHERE OF TAXATION AND ATO Lawyers of LF «Dmitrieva & Partners» have prepared the list of top news in the field of taxation and ATO for the last two weeks Taxation of real
More informationCode of Conduct on the Safety and Security of Radioactive Sources
FOREWORD In recent years there has been a growing awareness of the potential for accidents involving radiation sources, some such accidents having had serious, even fatal, consequences. More recently still,
More informationLevel of Education, General Education Minimum and Curriculum Act
Level of Education, General Education Minimum and Curriculum Act Promulgated, SG No. 67/27.07.1999, effective 27.07.1999, amended and supplemented, SG No. 90/24.09.2002, effective 24.09.2002, SG No. 95/8.10.2002,
More informationI BASIC PROVISIONS Scope of application Article 1.
I BASIC PROVISIONS Scope of application Article 1. This Law regulates foreign investment into companies and other forms of business establishments with the aim of profit gaining (hereinafter referred to
More informationHow To Pay For Pension And Disability Insurance
LAW ON MANDATORY SOCIAL SECURITY INSURANCE CONTRIBUTIONS (the Official Gazette no. 84/04, 61/05, 62/06 and 5 / 09) Revised text ended with the Amendments from the Official Gazette of the Republic of Serbia
More informationAct on the old-age pension scheme. The National Council of the Slovak Republic has adopted the Act as follows: SECTION I PART ONE GENERAL PROVISIONS
Act on the old-age pension scheme The full text of Act No 43/2004 Coll. of 20 January 2004 on the old-age pension scheme, as amended by Act No 186/2004 Coll., Act No 439/2004 Coll., Act No 721/2004 Coll.,
More informationSocial security and health insurance in Slovakia - your rights and duties
Social security and health insurance in Slovakia - your rights and duties for foreigners coming to Slovakia to study, teach or carry out research. (Based on the legislation and information valid in March
More informationPUBLIC FINANCE MANAGEMENT ACT NO. 1 OF 1999
PUBLIC FINANCE MANAGEMENT ACT NO. 1 OF 1999 as amended by Public Finance Management Amendment Act, No. 29 of 1999 ACT To regulate financial management in the national government and provincial governments;
More informationStatus: 1 January 2006
Status: 1 January 2006 Act on Occupations in Geriatric Nursing (Geriatric Nursing Act - AltPflG) in the version of the announcement of 25 August 2003 (Federal Law Gazette I, p. 1690), last amended by Article
More informationThe social security system is organized and implemented at national level by state bodies/ public institutions.
1 March 2009 PRESENTATION OF THE CROATIAN PENSION SYSTEM Croatian social security system is mostly the insurance based, with exception of family benefits (children allowance- doplatak za djecu) and the
More informationThe coordination of healthcare in Europe
The coordination of healthcare in Europe Rights of insured persons and their family members under Regulations (EC) No 883/2004 and (EC) No 987/2009 Social Europe European Commission The coordination of
More informationLAW ON TAX PROCEDURE OF REPUBLIC OF SRPSKA
LAW ON TAX PROCEDURE OF REPUBLIC OF SRPSKA Published in the Official Gazette of Republic of Srpska, no. 102/11 of 17 October 2011; corrections published in the Official Gazette of Republic of Srpska, no.
More informationCHAPTER I I. Formation of a limited liability company CHAPTER I. GENERAL PROVISIONS
Law of the Republic of Kazakhstan dated April 22, 1998 220-I On limited liability companies and additional liability companies (with alterations and amendments as of 29.12.2014) CHAPTER I. General provisions
More informationACT ON LIABILITY FOR NUCLEAR DAMAGE
ACT ON LIABILITY FOR NUCLEAR DAMAGE Published in the Official Gazette of the Republic of Slovenia - International Treaties, No. 77/2010 UNOFFICIAL TRANSLATION I. GENERAL PROVISIONS Article 1 (Contents)
More informationHow To Know What Member State Legislation Applies To You
November 2012 2/40 Table of Content INTRODUCTION 5 Why do we need this guide? 5 The rules at a glance 5 PART I: POSTING OF WORKERS 6 1. Which social security system is applicable for employees temporarily
More informationINFORMATION ON THE RULES OF THE GENERAL GOOD
INFORMATION ON THE RULES OF THE GENERAL GOOD Introduction: This information is aimed at insurance companies from the UE Member States, as well as from the EFTA Member States the party to the European Economic
More informationThe National Council of the Slovak Republic has adopted the following Act: Article I. 1 Scope of the act
Slovak Investment and Trade Development Agency Address: Trnavská cesta 100, 821 01 Bratislava, Slovak Republic Tel.: +421 2 58 260 100, Fax: +421 2 58 260 109, E-mail: invest@sario.sk, www.sario.sk Act
More informationInformation on insurance tax and fire protection tax for EU/EEA insurers
Information on insurance tax and fire protection tax for EU/EEA insurers I. General This leaflet is intended for all insurers and authorised agents located in the EU/EEA area who are established outside
More informationConditions for Development of the Private Health Insurance in Poland. Lukasz Jasinski. Maria Curie Skłodowska University, Lublin, Poland
Journal of US-China Public Administration, February 2015, Vol. 12, No. 2, 153-165 doi: 10.17265/1548-6591/2015.02.008 D DAVID PUBLISHING Conditions for Development of the Private Health Insurance in Poland
More informationMinistry of Labour and Social Policy LAW ON VOLUNTARY FULLY FUNDED PENSION INSURANCE (189347.11)
Ministry of Labour and Social Policy LAW ON VOLUNTARY FULLY FUNDED PENSION INSURANCE 1 Table of Contents CHAPTER 1 GENERAL PROVISIONS... 3 CHAPTER 2 VOLUNTARY PENSION FUNDS... 7 CHAPTER 3 PENSION COMPANIES
More informationGLOBAL EDUCATION PROGRAM
GLOBAL EDUCATION PROGRAM RUSSIAN FEDERATION GOVERNMENT-SPONSORED PROGRAM THAT OFFERS RUSSIAN CITIZENS AN OPPORTUNITY TO STUDY AT LEADING FOREIGN UNIVERSITIES REGULATIONS: ABOUT GEP http://educationglobal.ru/o_programme/
More informationACT. of 15 March 2002
215 ACT of 15 March 2002 on electronic signature and on the amendment and supplementing of certain acts as amended by Act No. 679/2004 Coll., Act No. 25/2006 Coll., Act No. 275/2006 Coll., Act No. 214/2008
More informationMigration Policies and Recognition of Foreign Qualifications for Health Professionals: Recognition of Foreign Qualifications
Austria No (5 years of practice in a German speaking country or a language ). Belgium No No, systematic exam. Doctors: Special rules apply notably to qualification from former Yugoslavian countries. Third
More informationGovernment Decree No. 29/2008. (II. 19.) on the Powers and Competences of the Minister Heading the Prime Minister s Office
Government Decree No. 29/2008. (II. 19.) on the Powers and Competences of the Minister Heading the Prime Minister s Office Acting pursuant to Paragraph 3 Article 28 of Act LVII of 2006 on the Central Administration
More informationJob Category: Legal Officer (Personal-to-Job Category)
REPUBLIC OF NAMIBIA OFFICE OF THE PRIME MINISTER Personnel Administration Measures (PAM) Job Category: (Personal-to-Job Category) Amendment Dates: (a) 1 April 2013: PSM Circular No 6 of 2013 - Implementation
More informationYour. Tax Dollar. Here s a quick overview of where your Tax Dollar went and how it was raised in the Fiscal year ended March 31, 2012
Your Tax Dollar Here s a quick overview of where your Tax Dollar went and how it was raised in the Fiscal year ended March 31, 2012 Table of Contents Transfer payments 3 Transfers to persons 4-6 Transfers
More informationPrimary Health Care Act (66/1972)
Unofficial translation Ministry of Social Affairs and Health Primary Health Care Act (66/1972) Chapter 1. Primary health care Section 1. (928/2005) (1) Primary health care means health promotion addressing
More informationБУХГАЛТЕРСЬКИЙ ОБЛІК, АНАЛІЗ ТА АУДИТ
438 БУХГАЛТЕРСЬКИЙ ОБЛІК, АНАЛІЗ ТА АУДИТ Eleonora S. Geyer 1 PROBLEMS OF DEFERRED TAXES REPRESENTATION IN ACCOUNTING The article considers the problems related to the choice of a method for calculating
More informationCivil Servant and Teacher Insurance Act
Civil Servant and Teacher Insurance Act Article 1 This Act is enacted in order to provide security of the lives of civil servants and teachers, and to process the insurance of civil servants and teachers
More informationL A W ON AMENDMENTS TO THE LAW ON PENSION AND DISABILITY INSURANCE. Article 1
L A W ON AMENDMENTS TO THE LAW ON PENSION AND DISABILITY INSURANCE Article 1 In the Law on Pension and Disability Insurance (RS Official Gazette, nos. 34/03, 64/04 and 84/04), in Article 9, the words:
More informationAct on Insurance. The National Council of the Slovak Republic has adopted the following Act: SECTION I PART ONE GENERAL PROVISIONS
Act on Insurance Full wording of Act No 8/2008 Coll. of 28 November 2007 on Insurance and on amendments and supplements to certain laws, as amended by Act No 270/2008 Coll., Act No 552/2008 Coll., Act
More informationhttp://mig.tu-berlin.de
Strategic purchasing to improve health systems performance Issues and international trends Reinhard Busse, Prof. Dr. med. MPH FFPH Dept. Health Care Management, University of Technology, Berlin (WHO Collaborating
More informationAnswers to the Questionnaire on the Supervisory Structures for Pension Funds
Answers to the Questionnaire on the Supervisory Structures for Pension Funds Social Welfare Agency, Ministry of Social Welfare and Labour of Mongolia www.mswl.gov.mn A private pension system is not well
More informationLawyers of LF «Dmitrieva & Partners» have prepared the list of top news in the field of taxation for the last two weeks.
REVIEW OF THE MAIN EVENTS IN THE SPHERE OF TAXATION Lawyers of LF «Dmitrieva & Partners» have prepared the list of top news in the field of taxation for the last two weeks. The amount of daily business
More informationVocational Education Law of the People's Republic of China
http://www.moe.edu.cn/english/laws_v.htm Downloaded from the Ministry of Education of the People s Republic of China (24/08/2009) Vocational Education Law of the People's Republic of China (Adopted at
More informationTHE LAW ON PRESCHOOL EDUCATION I. BASIC PROVISIONS
THE LAW ON PRESCHOOL EDUCATION I. BASIC PROVISIONS Subject Matter Article 1 This Law regulates preschool education as a part of a unified system of education. Preschool education is implemented in compliance
More informationCONVERGENCE OF REGIONAL INNOVATION INFRASTRUCTURE OF UKRAINE AND THE EU Elena Dotsenko
CONVERGENCE OF REGIONAL INNOVATION INFRASTRUCTURE OF UKRAINE AND THE EU Elena Dotsenko The article deals with regional innovation infrastructure as an innovative component of the EU policy, analyzes its
More informationLAW OF MONGOLIA ON CITIZENS` HEALTH INSURANCE. CHAPTER ONE GENERAL PROVISIONS Article 1. Purpose of the Law
LAW OF MONGOLIA ON CITIZENS` HEALTH INSURANCE CHAPTER ONE GENERAL PROVISIONS Article 1. Purpose of the Law The purpose of the present Law shall be to determine forms and scope of health insurance, to regulate
More informationLabour Mobility Act QUESTIONS AND ANSWERS
Labour Mobility Act QUESTIONS AND ANSWERS Background: Agreement on Internal Trade... 1 Background: Labour Mobility Act... 3 Economic Impacts... 5 Role of Professional and Occupational Associations... 5
More informationMALTA TRADING COMPANIES IN MALTA
MALTA TRADING COMPANIES IN MALTA Trading companies in Malta 1. An effective jurisdiction for international trading operations 410.000 MALTA GMT +1 Located in the heart of the Mediterranean, Malta has always
More informationStriving for IP Excellence Korea s National Strategy for Intellectual Property FRAMEWORK ACT ON INTELLECTUAL PROPERTY
01 Striving for IP Excellence FRAMEWORK ACT ON INTELLECTUAL PROPERTY CHAPTERⅠGENERAL PROVISIONSAND PROMOTION SYSTEM THEREOF CHAPTERⅠGENERAL PROVISIONS Article 1 (Purpose) The purpose of this Act is to
More informationLaw of Georgia On the Investment Activity Promotion and Guarantees
Law of Georgia On the Investment Activity Promotion and Guarantees The present law defines the legal bases for realizing both foreign and local investments and their protection guarantees on the territory
More informationSpin-Off of Time Warner Cable Inc. Tax Information Statement As of March 19, 2009
Spin-Off of Time Warner Cable Inc. Tax Information Statement As of March 19, 2009 On March 12, 2009, Time Warner Inc. ( Time Warner ) completed the spin-off (the Spin-Off ) of Time Warner s ownership interest
More informationThe Act imposes foreign exchange restrictions, i.e. performance of certain actions requires a relevant foreign exchange permit.
RESPONSIBILITIES OF THE NATIONAL BANK OF POLAND RESULTING FROM THE FOREIGN EXCHANGE ACT 1. FOREIGN EXCHANGE PROVISIONS Foreign exchange regulations, which constitute part of the financial legislation,
More informationCHARTER of ADA University
CHARTER of ADA University 1. General provisions 1.1. ADA University (hereinafter referred to as University) was established under the decree dated January 13th, 2014 by the President of the Republic of
More informationHealthcare systems an international review: an overview
Nephrol Dial Transplant (1999) 14 [Suppl 6]: 3-9 IMephrology Dialysis Transplantation Healthcare systems an international review: an overview N. Lameire, P. Joffe 1 and M. Wiedemann 2 University Hospital,
More informationCentral Government Budget Bill for 2014
Central Government Budget Bill for 2014 September 30th 2013 1 Spain Macroeconomic Scenario Year on year % change 2012 2013 2014 Real GDP -1,6-1,3 0,7 Nominal GDP -1,7-0,3 2,1 Private Consumption -2,8-2,6
More informationBIBLIOGRAPHY OF CONGRESS THEMES. @November 2013
INTERNATIONAL ORGANIZATION OF SUPREME AUDIT INSTITUTIONS ORGANISATION INTERNATIONALE DES INSTITUTIONS SUPÉRIEURES DE CONTRÔLE DES FINANCES PUBLIQUES INTERNATIONALE ORGANISATION DER OBERSTEN RECHNUNGSKONTROLLBEHÖRDEN
More informationLAW OF THE REPUBLIC OF GEORGIA ON CITIZENSHIP OF GEORGIA
/unofficial translation/ LAW OF THE REPUBLIC OF GEORGIA ON CITIZENSHIP OF GEORGIA Citizenship is the stable legal relationship of a person with the state which is expressed in the totality of their mutual
More informationEUROPEAN UNION ACCOUNTING RULE 17 REVENUE FROM NON-EXCHANGE TRANSACTIONS (TAXES AND TRANSFERS)
EUROPEAN UNION ACCOUNTING RULE 17 REVENUE FROM NON-EXCHANGE TRANSACTIONS (TAXES AND TRANSFERS) Page 2 of 26 I N D E X 1. Introduction... 3 2. Objective... 3 3. Scope... 3 4. Definitions... 4 5. Non-exchange
More informationThe German health system: basics and some comparisons with other countries
The German health system: basics and some comparisons with other countries Prof. Dr. med. Reinhard Busse, MPH Department ofhealthcare Management/ WHO Collaborating Centre for Health Systems, Research and
More informationMongolia: Strengthening the Health Insurance System
Technical Assistance Report Project Number: 47007 Capacity Development Technical Assistance (CDTA) September 2013 Mongolia: Strengthening the System (Financed by the Japan Fund for Poverty Reduction) The
More informationDelegation in human resource management
From: Government at a Glance 2009 Access the complete publication at: http://dx.doi.org/10.1787/9789264075061-en Delegation in human resource management Please cite this chapter as: OECD (2009), Delegation
More informationEnsuring Preparedness of the Slovak Public Health Insurance System to Apply the Acquis on Co-ordination of Social Security Schemes TERMS OF REFERENCE
Ensuring Preparedness of the Slovak Public Health Insurance System to Apply the Acquis on Co-ordination of Social Security Schemes TERMS OF REFERENCE 1. BACKGROUND The main objective of this project is
More informationEstonian Health Insurance Fund Act
Issuer: Riigikogu Type: act In force from: 23.03.2014 In force until: 31.12.2016 Translation published: 02.04.2014 Amended by the following acts Passed 14.06.2000 RT I 2000, 57, 374 Entry into force 01.01.2001,
More informationGovernment of the Republic of Trinidad and Tobago Ministry of Public Administration
Government of the Republic of Trinidad and Tobago Ministry of Public Administration TITLE: POLICY ON THE PLACEMENT AND EMPLOYMENT OF GOVERNMENT SCHOLARS ADMINISTERED BY THE SCHOLARSHIPS AND ADVANCED TRAINING
More informationFINANCIAL STATEMENT ACT
FINANCIAL STATEMENT ACT This Act, comprising of Thirty-Two Articles was enacted and promulgated by Governmental Orders on August 9, 1938; and come into force on January 1, 1941 The entire Twenty-nine Articles
More informationPart 1 National Treasury
PUBLIC FINANCE MANAGEMENT ACT 1 OF 1999 [ASSENTED TO 2 MARCH 1999] [DATE OF COMMENCEMENT: 1 APRIL 2000] (Unless otherwise indicated) (English text signed by the President) as amended by Public Finance
More informationPUBLIC SERVICE ACT, 1994
Acts / Labour / PUBLIC SERVICE ACT, 1994 PUBLIC SERVICE ACT, 1994 [PROCLAMATION NO. 103 OF 1994] [ASSENTED TO 1 JUNE, 1994] [DATE OF COMMENCEMENT: 3 JUNE, 1994] as amended by Public Service Labour Relations
More informationDevelopment of the Lifelong Learning Concept at the University of Montenegro
Development of the Lifelong Learning Concept at the Background and Aim of the Project Recognition of formal education degrees for the continuation of studies or employment purposes in Montenegro so far,
More informationVOLUNTARY HEALTH INSURANCE AS A METHOD OF HEALTH CARE FINANCING IN EUROPEAN COUNTRIES
VOLUNTARY HEALTH INSURANCE AS A METHOD OF HEALTH CARE FINANCING IN EUROPEAN COUNTRIES Marta Borda Department of Insurance, Wroclaw University of Economics Komandorska St. No. 118/120, 53-345 Wroclaw, Poland
More informationAct LXXVI of year 1993. On vocational training PART I INITIAL PROVISIONS. Scope. Institutions of vocational training
1 Act LXXVI of year 1993 On vocational training The Hungarian Parliament, relying on the recognition that - the necessity to establish in the Republic of Hungary a flexible and multi-layered vocational
More informationPolytechnics Act 351/2003 (As amended up to 2009)
Unofficial translation Finnish legislation valid only in Finnish and Swedish Polytechnics Act 351/2003 (As amended up to 2009) Chapter 1. General provisions Section 1. Scope of application This Act applies
More informationIntergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR)
Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) 32nd SESSION 4-6 November 2015 Room XVIII, Palais des Nations, Geneva Friday, 6 November 2015 Morning
More information2. Definitions of Terms
PUBLIC DEBT LAW I. GENERAL PROVISIONS 1. Subject of the Law Article 1 This Law regulates conditions, manner and procedure under which the Republic of Serbia (hereinafter referred to as: the Republic) may
More informationELECTRONIC SIGNATURE LAW INTERNAL ORDER. PART ONE General Provisions
ELECTRONIC SIGNATURE LAW INTERNAL ORDER Article 1. Short Name PART ONE General Provisions Article 2. Article 3. Article 4. Definitions Purpose Scope PART TWO Secure Electronic Signature, Tools for Creating
More informationConsolidation Act on Social Services
Consolidation Act on Social Services An Act to consolidate the Act on Social Services, cf. Consolidation Act No. 810 of 19 July 2012, as amended by section 12 of Act No. 1380 of 23 December 2012, section
More informationRUSSIAN FEDERATION FEDERAL LAW ON THE CONTRACT SYSTEM IN STATE AND MUNICIPAL PROCUREMENT OF GOODS, WORKS AND SERVICES
April 5, 2013 No. 44-FZ RUSSIAN FEDERATION FEDERAL LAW ON THE CONTRACT SYSTEM IN STATE AND MUNICIPAL PROCUREMENT OF GOODS, WORKS AND SERVICES Adopted by the State Duma March 22, 2013 Approved by the Federation
More informationRegulation on the implementation of the Norwegian Financial Mechanism 2009-2014
Regulation on the implementation of the Norwegian Financial Mechanism 2009-2014 adopted by the Norwegian Ministry of Foreign Affairs pursuant to Article 8.8 of the Agreement between the Kingdom of Norway
More informationEuropean Citizens Initiative on Unconditional Basic Income ANNEX
European Citizens Initiative on Unconditional Basic Income ANNEX Initiators of the ECI The persons presenting the proposal for our ECI are citizens out of 15 EU Member States (Austria, Belgium, Denmark,
More informationHealth Systems: Type, Coverage and Financing Mechanisms
Health Systems: Type, Coverage and Mechanisms Austria Belgium Bulgaria (2007) Czech Republic Denmark (2007) Estonia (2008). Supplementary private health Complementary voluntary and private health Public
More informationOfficial Journal of the European Union
L 132/32 COMMISSION IMPLEMTING REGULATION (EU) No 447/2014 of 2 May 2014 on the specific rules for implementing Regulation (EU) No 231/2014 of the European Parliament and of the Council establishing an
More informationThe Scottish Health Board Act (1C)
SFT Guidance on powers of Scottish public bodies to generate/procure heat and electricity supplies, and to supply heat and electricity to third parties, and the constraints on those powers. Appendix 4
More informationSocial health insurance in Belgium. Charlotte Wilgos & Thomas Rousseau
Social health insurance in Belgium Charlotte Wilgos & Thomas Rousseau Attachés NIHDI Content History Today Values Organizational overview Financial overview Evolutions and challenges Content History Today
More informationNo 8872, dated 29.3.2002. ON VOCATIONAL EDUCATION AND TRAINING IN THE REPUBLIC OF ALBANIA, AMENDED BY
LAW No 8872, dated 29.3.2002. ON VOCATIONAL EDUCATION AND TRAINING IN THE REPUBLIC OF ALBANIA, AMENDED BY LAWS No 10/011, dated 30.10.2008. No 10434, dated 23.6.2011. In reliance on Articles 78, 81, point
More information