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Dissertations / Theses on the topic 'Of the insurance reserve'

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Published: 30 May 2022

Last updated: 31 July 2025

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1

Chen, Huijun. "Automobile insurance claim reserve modeling." Thesis, McGill University, 2013. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=119758.

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This thesis describes a model for predicting individual claim losses and estimating the capital reserve for the automobile portfolio of a large Canadian insurance company. Depending on the nature of a claim, its settlement can involve medical costs, rehabilitation costs, income compensation costs, optional coverage costs, and even death benefit coverage. Any combination of these costs can occur, and the dependence between them must be accounted for. To this end, a two-level hierarchical structure is adopted. First, a multinomial logistic model is used to predict the combination of costs associ

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2

Magee, David Douglas. "Comparative analysis of neural networks and traditional actuarial methods for estimating casualty insurance reserve liability /." Digital version accessible at:, 1999. http://wwwlib.umi.com/cr/utexas/main.

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3

Zimmermann, Pavel. "General Insurance Reserve Risk Modeling Based on Unaggregated Data." Doctoral thesis, Vysoká škola ekonomická v Praze, 2004. http://www.nusl.cz/ntk/nusl-77092.

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Recently the eld of actuarial mathematics has experienced a large development due to a signi cant increase of demands for insurance and nancial risk quanti cation due to the fact that the implementation of a complex of rules of international reporting standards (IFRS) and solvency reporting (Solvency II) has started. It appears that the key question for solvency measuring is determination of probability distribution of future cash ows of an insurance company. Solvency is then reported through an appropriate risk measure based e.g. on a percentile of this distribution. While as present popular

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4

Moerup, Casper Jacob. "Prediction of claim cost in general insurance." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/18176.

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Mestrado em Actuarial Science<br>O trabalho seguinte foi realizado durante uma colocação de estágio na If Industrial P & C Insurance, em Estocolmo, na Suécia. Este relatório destaca e discute algumas das diferenças entre o seguro industrial e privado e percorre o processo de “Análise do Ano Normal”. A análise avalia os dados das reivindicações com o objetivo de projetar as perdas em um ano no futuro. A Teoria do Risco Colectivo e a Estimação da Máxima Verossimilhança são utilizadas para obter uma estimativa da gravidade das reivindicações. Além disso, as reservas são estimadas usando o método

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5

Chan, Chi-yiu, and 陳志銚. "The application of insurance theory to power system operating reserve market." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2003. http://hub.hku.hk/bib/B3124399X.

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6

Yang, Lin. "Linear robust H-infinity stochastic control theory on the insurance premium-reserve processes." Thesis, University of Liverpool, 2015. http://livrepository.liverpool.ac.uk/2037227/.

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This thesis deals with the stability analysis of linear discrete-time premium-reserve (P-R) systems in a stochastic framework. Such systems are characterised by a mixture of the premium pricing process and the medium- and long- term stability in the accumulated reserve (surplus) policy, and they play a key role in the modern actuarial literature. Although the mathematical and practical analysis of P-R systems is well studied and motivated, their stability properties have not been studied thoughtfully and they are restricted in a deterministic framework. In Engineering, during the last three de

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7

Veprauskaite, Elena. "Reserving, reinsurance and earnings management : evidence from the United Kingdom's property-liability insurance market." Thesis, University of Bath, 2013. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.575508.

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This thesis examines the joint impact of earnings management incentives (i.e., income smoothing, solvency management and tax management) and reinsurance, together with other institutional factors, on the magnitude and direction of claim (loss) reserves errors in the UK’s property-liability insurance industry. Two reserve error definitions, found in literature, are employed to conduct the analysis. Furthermore, a panel data generalised methods of moments (GMM) estimator is employed to incorporate the dynamic nature of current and past loss reserving errors. Using the GMM estimator in a panel of

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8

Li, R. "Control theory for classes of nonlinear systems with application in insurance premium-reserve model." Thesis, University of Liverpool, 2017. http://livrepository.liverpool.ac.uk/3007605/.

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9

Chigiji, Kudzai. "Determinants of loss reserve errors: evidence from the general insurance market in South Africa." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29083.

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A loss reserve is the estimated liability for unpaid claims on all losses that occurred prior to the balance sheet date. The loss reserve is the most significant liability on the balance sheet of a general insurance company, often driving its overall financial performance. The loss reserve is calculated to determine the claims liability for published accounts, internal accounts, statutory accounts, business plans and budgets. It is also required for purposes of pricing and in case of a merger or acquisition. The purpose of the loss reserve can affect the methodology used as well as the extent

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10

Balau, Eunice Alexandra Madeira. "Premiums and reserves in life insurance policies : the worst-case scenario and Solvency II." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/7832.

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Mestrado em Ciências Actuariais<br>As reservas de capital representam um instrumento fundamental no processo de gestão de risco das empresas de seguros, sendo utilizadas no cálculo do capital económico e regulamentar. Como o valor das reservas e dos prémios é fortemente influenciado pelos pressupostos atuariais utilizados, a escolha adequada das bases técnicas é um dos temas de principal interesse para as Companhias de Seguros e para as Entidades Reguladoras. O principal objetivo deste trabalho é o estudo de um método de construção de cenários biométricos para o cálculo de reservas e prémios

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11

Lindblad, Kalle. "How big is large? : A study of the limit for large insurance claims in case reserves." Thesis, KTH, Matematisk statistik, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-102795.

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A company issuing an insurance will provide, in return for a monetary premium, acceptance of the liability to make certain payments to the insured person or company if some beforehand specified event occurs. There will always be a delay between occurrence of this event and actual payment from the insurance company. It is therefore necessary for the company to put aside money for this liability. This money is called the reserve. When a claim is reported, a claim handler will make an estimate of how much the company will have to pay to the claimant. This amount is booked as a liability. This typ

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12

Nečas, Dalibor. "Koncept životního pojištění s dobročinnou složkou." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-16971.

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Author comes with a new product concept, which extends the current offering of life insurance. He wants to encourage a target group of potential customers who are not satisfied with ordinary life insurance products to enter into life insurance. The reason is an effort to prevent people from economic consequences of population aging. The new life insurance product is based on a specific use of profit shares from life insurance premium reserve in a form of charitable component. For insurance companies the new product represents an opportunity to cooperate with non-commercial charitable subjects

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13

Khoza, Bongani Terrence. "An evaluation and discussion of a deposit insurance system: Should South Africa adopt such a system?" University of Western Cape, 2020. http://hdl.handle.net/11394/7581.

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Magister Legum - LLM<br>The research will evaluate and discuss the importance of Deposit Insurance Systems (DIS) and the necessity of having this system. Important to the evaluation is an analytical consideration of how the South African Reserve Bank (SARB), the National Treasury (NT) and other global financial bodies proposed the approach thereof. Insofar as most jurisdictions had already adopted the DIS as encouraged by the international financial institutions, the study shall determine whether it is plausible for South Africa to derive guidance in her approach taking into account the

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14

Pousinho, André Pereira. "Pagamentos de sinistros." Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/6559.

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Mestrado em Decisão Económica e Empresarial<br>Em 2013, ano internacional da estatística, é elaborada esta dissertação que relaciona o cálculo atuarial com a área da estatística. Partindo das vantagens e desvantagens de métodos como os Modelos Lineares Generalizados, é pretendido elucidar e estabelecer uma ligação entre as necessidades das empresas seguradoras e os estudos efetuados para o provisionamento da reserva para sinistros. Para a aplicação dos Modelos Lineares Generalizados no cálculo de provisões técnicas para sinistros é utilizada a distribuição Tweedie, pertencente à família de dis

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15

Cassa, Ivy. "Natureza jurídica da reserva matemática nos planos de previdência privada aberta." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2132/tde-11022015-135457/.

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O presente trabalho tem por objetivo o estudo da natureza jurídica do saldo de conta (aqui designado como reserva matemática) de que o participante é titular durante a fase de acumulação de um plano de Contribuição Variável de entidade aberta de previdência privada. O tema foi desenvolvido à luz do Direito do Seguro, por meio do confronto dos elementos jurídicos e técnicos dos contratos de seguros privados com os dos contratos previdenciários privados, e ainda levando em consideração a evolução dos produtos de previdência privada e seguros no contexto do bancassurance. Dada a escassez de liter

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16

Sklenářová, Markéta. "Jednotné sazby pojistného životního pojištění pro muže a ženy." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-198838.

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The task of the thesis is to determine the effects of legislative changes in the area of life insurance in force since 21 December 2012. Legislative change concerns approach to calculating premiums for life insurance. According to the new provisions of the previous procedure considered sexually discriminatory and gender effect had to be removed. The thesis is focused on examining the impact of the new approach to actuarial calculations. First introduces the reader to the general features of life insurance premium calculation for the derivation of individual life insurance products and determin

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17

Vild, Jiří. "Technické rezervy v neživotním pojištění." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-19197.

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One of the main and crucial activities of an insurance company is to determine amount of technical reserves to be generated. If the insurance company performs in the non-life insurance branch, it focuses first of all on loss reserve which is generated to settle debts coming from insurance claims. To set the proper amount of this reserve, especially of the reserve on incurred but not reported losses (IBNR), mathematical and statistical methods are used. This thesis introduces one of the most used methods which is the chain ladder method. It presents the first chain ladder deterministic model th

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18

Špilínková, Magda. "Finanční analýza komerční pojišťovny." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75859.

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The subject of the diploma thesis is financial analysis of commercial insurance company. The diploma thesis is separated into two parts - theoretical and practical. The theoretical part describes financial analysis in general - users of information, sources of information, methods of financial analysis and then the attention is aimed to the specificity of insurance companies - accounting statements, methods and special ratios of financial analysis. The practical part is focused on the financial analysis of concrete insurance company.

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19

Mácová, Petra. "Výkaz zisku a ztráty v sektoru pojišťoven v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-200187.

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The graduation thesis aims to specify and define, with respect to the Czech legislation, the profit and loss statement of the insurance companies and those items of revenues and expenses that are specific for the insurance companies. The thesis deals with the principal characteristics of the revenues and the expenses of the insurance companies as well as with the matter whether insurance companies can in any means influence their management result. It also focuses on the field of the insurance security -- what is the insurance security in the Czech Republic in relation to the European Union, a

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20

Lisková, Kateřina. "Finanční analýza pojišťovny Allianz." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-9636.

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The subject of the diploma thesis is financial analysis of a selected commercial insurance company from the year 2004 to 2008. The analysis is performed on the basis of publicly available data from the insurance company's web site. The chapter following the introduction is focused on theoretical aspects of financial analysis of an insurance company. The methods of financial analysis, especially the indicators used in insurance industry are introduced in the third charter. The fourth chapter is operative, in which the analysis is realized by means of selected indices, described in the theoretic

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21

Kuang, Di. "The chain ladder method and its extensions for forecasting reserves in general insurance." Thesis, University of Oxford, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.531972.

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22

Денкова, М. П. "Управління страховим портфелем страхової компанії". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Denkova.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти економічної категорії «страховий портфель», а також методи оцінки ефективності управління страховим портфелем страхової компанії. Проаналізовано фінансово-економічна діяльність ТДВ «Альянс Україна». Проведений аналіз страхового портфеля та оцінена його структура щодо забезпечення прибутковості діяльності ТДВ «Альянс Україна». Запропоновано шляхи удосконалення системи управління страховим портфелем ТДВ «Альянс Україна». The paper considers the theoretic

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23

Похилько, Світлана Василівна, Светлана Васильевна Похилько, Svitlana Vasylivna Pokhylko та Т. Ю. Стьоба. "Управління дохідністю страхових організацій". Thesis, Сумський державний університет, 2019. https://essuir.sumdu.edu.ua/handle/123456789/77574.

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Джерелом здійснення інвестицій у страхових організацій є страхові резерви, які представляють собою фонди грошових коштів, утворені страховими організаціями для забезпечення гарантій виплат страхового відшкодування. Незважаючи на те, що основним джерелом доходів страхових організацій вважаються страхові платежі, що надходять за договорами страхування та перестрахування не варто недооцінювати дохід від інвестування страхових резервів, який безпосередньо не пов'язаних зі страхуванням, та обумовлених специфікою діяльності.

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Šimánek, Petr. "Životní pojištění jako spořící nástroj v ČR a jeho porovnání s vybranými produkty podobného charakteru." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-166000.

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This thesis is concerned with the options of the choice of the appropriate way for citizens to save or invest their financial means in order to prepare for the era of the postproductive age -- retirement. It is obvious that a significant drop of income occurs after the end of the productive period of life. The pensions are not sufficient for maintaining a certain level of living and that is why it is important to prepare for this postproductive period in advance and to create financial reserves. The current financial market offers the citizens a variety of means and options to not only appropr

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Yucal, Elif. "Profitability study of the annuities of EY-Insurance." Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/11279.

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Mestrado em Ciências Actuariais<br>Este trabalho procura analisar a rentabilidade obtida com a venda de anuidades e produtos anuais renováveis, na seguradora Vida onde decorreu o estágio. As questões relacionadas com os desvios observados na mortalidade e a necessidade de encontrar um modelo de sobrevivência mais ajustado à experiência da companhia foram aspetos de crucial importância. Procurou assim encontrar-se bases técnicas mais adequadas para o cálculo de prémios e reservas, tanto para os produtos já em comercialização, como para novos produtos que venham a ser lançados, pois também a tax

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Гайдабрус, Богдан Володимирович, Богдан Владимирович Гайдабрус, Bohdan Volodymyrovych Haidabrus та О. А. Чуприй. "Информационные технологии управления страховыми ресурсами проектов энергетического машиностроения". Thesis, Сумский государственный университет, 2014. http://essuir.sumdu.edu.ua/handle/123456789/39174.

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В современных условиях жесткой конкуренции при реализации проектов на машиностроительных предприятиях возникает необходимость сокращения сроков и затрат производства изделий за счет применения современных информационных технологий (ИТ) и риск-ориентированного подхода. При создании сложных проектов существуют неопределенности в финансовых показателях, финансовом росте и контроле, что в дальнейшем приводит к отклонениям от ожидаемых результатов.

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Egelius, Eric, and Anna Methander. "Evaluation of the Variance in the Premium Provision Estimate : Handling Inhomogeneous and Decreasing Risk in Premium Provision Purposes." Thesis, Umeå universitet, Institutionen för matematik och matematisk statistik, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-184554.

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The costs related to events of losses within non-life insurance are stochastic and a prerequisite of running a successful insurance business is to predict risks and future costs. From both a business- and regulatory perspective, it is of high interest to have a genuine understanding of the precision and the sensitivity of the estimated costs and future risks. This thesis aims to provide an alternative procedure of how to estimate the costs related to the future and, above all, the variance, in the case of dealing with inhomogeneous and decreasing risk. The procedure is based on a separate mode

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Guimarães, Sérgio Rangel. "Fundamentação técnica e atuarial dos seguros de vida : um estudo comparativo entre o seguro de vida individual e o seguro de vida em grupo no Brasil." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2003. http://hdl.handle.net/10183/3227.

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A indústria de seguros é uma atividade econômica relativamente jovem, possuindo raízes na revolução industrial. O desenvolvimento dessa indústria ocorreu de forma bastante intensa durante o século passado, quando a atividade passou a ser inserida na área de gestão de riscos. As Companhias de Seguros que trabalham nesse ambiente de negócio fundamentam todo o processo de precificação dos seus produtos em rígidas bases técnicas e atuariais. O presente trabalho dedica-se ao estudo dessas questões, abordando especificamente os seguros de vida, com ênfase à cobertura de morte. A pesquisa tem por obj

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Lahodná, Veronika. "Probelamtika zdanění v pojišťovnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-191485.

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The topic of this diploma thesis is the taxation issue in insurance which represents the specific sector of economy. The insurance helps people to deal with the financial consequencies of the realization of the random event. The first part of the thesis consists of taxation matter from the insurance company point of view. The main part focuses on the technical reserves which are the largest part of the liabilities. Consequently the attention is turned to the clients of the insurance companies and their employers In this part it is suitable to present the taxation principles of the natural pers

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Кожем’якіна, О. І. "Методи та моделі оцінки ризику в агрострахуванні". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12421.

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У роботі проаналізовано основні тенденції, проблеми та перспективи розвитку агропромислового комплексу України. Проаналізовано математичні моделі оцінки страхових ризиків. Проведено оцінку ризику страхових портфелів агрострахування для СК «PZU Україна» на базі актуарної моделі. Розроблено імітаційну модель для оцінки ризику та збалансованості страхових портфелів агрострахування, аналізу прибутковості агрострахування СК «PZU Україна. Зроблено аналіз та прогнозування ризику страхових портфелів (страхування посівів сільськогосподарських озимих культур та страхування майбутнього врожаю у весняно

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Vaniš, Tomáš. "Finanční analýza pojišťovny Slavie." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-136254.

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This thesis is devoted to the financial analysis of insurance company Slavia in 2008 - 2011. At first it deals with general financial analysis used for non-financial companies. After that it mentions differences in the management of insurance companies from other companies and characterizes the field of insurance industry and risks, which carries insurance company. The thesis also uses the methodology applied for the insurance industry by agency Standard & Poor's. After a short introduction of insurance company it takes a turn the analysis of the development of the Czech insurance market at no

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Dosedělová, Radka. "Finanční analýza pojišťovny Kooperativa." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15495.

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The subject of the diploma thesis is a financial analysis of a commercial insurance company for the period from the year 2004 to 2008. The financial analysis is produced on the basis of publicly available data. The first part of the diploma thesis is focused on theoretical aspects of financial analysis of an insurance company, specific activities of insurance companies and indicators used in the financial analysis of insurance company. The second part of the diploma thesis is a practical part, where financial analysis of selected company is realized by means and indicators described in the teo

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Šištíková, Markéta. "Výpočet pojistného a zajistného v rámci životního pojištění." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198197.

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This thesis deals with actuarial methods that are used for life insurance and reinsurance, for traditional insurance products (whole life, term insurance, pure endowment, endowment, whole life annuity, temporary annuity). The main goal of this thesis is to outline the actuarial methods used for life insurance premium and reinsurance premium. The work is focused on the comparison of the unisex rates, gender specific rates and legislation changes for both sides, insurance company and policyholder. The model examples for each combination of insurance type and gender specific rates (male, female a

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Knotková, Miroslava. "Problematika finančního umístění v komerčních pojišťovnách dle české úpravy a dle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16523.

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This document mainly deals with financial placing of an insurance company. First it wrote about insurance and next about assets of insurance company generally. After it wrote about financial placing in commercial insurance company according to Czech law and according to IFRS. It includes also a practical example , how to change from czech law to IFRS influenced balance-sheet of an insurance company.

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Costa, Jorge Andrade. "O valor preditivo do resultado líquido contábil, dos accruals e do fluxo de caixa operacional das empresas do mercado segurador brasileiro." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-08062015-163820/.

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O objetivo principal desta tese foi de verificar se as variáveis contábeis resultado líquido contábil, os accruals e os fluxos de caixa operacionais divulgados (FCOs) possuem capacidade de prever fluxos de caixa operacionais das empresas do mercado segurador brasileiro reguladas pela Susep. Adicionalmente foi verificado qual das três variáveis contábeis foi a mais eficiente na previsão, bem como se os accruals conseguem incrementar a capacidade preditiva dos FCOs. Foram analisadas 2.876 demonstrações contábeis semestrais divulgadas por 200 empresas relativas ao período iniciado em 30 de junho

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Lemos, Alice Loureiro Leocádio Botelho de. "A study on Thiele's Differential Equation." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/7975.

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Mestrado em Ciências Actuariais<br>Thorvald Nicolai Thiele foi um importante investigador dinamarquês. Entre os seus contributos, destaca-se em particular o facto de ter provado que para um seguro de vida inteira com benefício de valor 1, emitido sobre uma pessoa e pago imediatamente após a morte, as reservas prospetivas satisfazem uma equação diferencial linear: a chamada equação diferencial de Thiele. De um modo mais geral, as equações diferenciais de Thiele são um sistema diferencial linear de equações que descrevem a dinâmica das reservas nos seguros de vida e pensões em tempo contínuo.

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Vaňková, Markéta. "Finanční analýza Hasičské vzájemné pojišťovny." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-18816.

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The subject of the diploma thesis is financial analysis of Fire Mutual Insurance Company from the year 2004 to 2008. The thesis consists of two parts- theoretical part and practical part. The theoretical part describes acceptable methods of financial analysis of commercial insurance company. On the basis of specific activities of insurance companies are selected the typical indicators for insurance company. The practical part of the thesis is focused on the application of selected methods of financial analysis for the Fire Mutual Insurance Company.

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Hopkinson, Paul. "Evaluating reserve networks." Thesis, Imperial College London, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.246666.

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張美娥 and Mei-ngor Connie Cheung. "Sustainable cemetery reserve." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1999. http://hub.hku.hk/bib/B31980703.

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Cheung, Mei-ngor Connie. "Sustainable cemetery reserve." Hong Kong : University of Hong Kong, 1999. http://sunzi.lib.hku.hk/hkuto/record.jsp?B25951014.

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Пальваль, М. А. "Шляхи підвищення рентабельності на підприємстві (на прикладі ТОВ «Телекарт-Прилад»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Palval.pdf.

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У роботі розглянуті теоретичні підходи до визначення сутності поняття «рентабельність», проведена класифікація видів рентабельності та описана методика їх розрахунку, на теоретичному рівні з’ясовані фактори та резерви підвищення рентабельності підприємства. Проведена загальну характеристика господарської діяльності ТОВ «Телекарт-Прилад», здійснена оцінка фінансового стану ТОВ «Телекарт-Прилад», проаналізована прибутковість та рентабельність ТОВ «Телекарт-Прилад». Розроблений комплекс шляхів підвищення рентабельності ТОВ «Телекарт-Прилад».<br>The paper considers theoretical approaches to defi

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Конишева, В. А. "Шляхи та резерви підвищення рентабельності підприємства (на прикладі страхової компанії «АСКА»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Konysheva.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглянуті теоретичні підходи до визначення сутності поняття «рентабельність», проведена класифікація видів рентабельності та описана методика їх розрахунку, на теоретичному рівні з’ясовані фактори та резерви підвищення рентабельності підприємства. Проведена загальну характеристика господарської діяльності страхової компанії «АСКА», здійснена оцінка фінансового стану страхової компанії «АСКА», проаналізована прибутковість та рентабельність страхової компанії «АСКА». За допомогою фактор

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Chen, Ying, and 陳穎. "Foreign Exchange Valuation Reserve of Insurance Company." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/2s53hb.

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碩士<br>國立政治大學<br>風險管理與保險學系<br>107<br>The purpose of this paper is to analyze the volatility of surplus when using foreign exchange valuation reserve system. By using Monte-Carol method to simulate foreign exchange rate and setting different hedging cost ratio and exposure ratio, this paper measures the distribution of surplus with and without the system. The result shows, the volatility of surplus with the system is lower than that without system in every portfolio of hedging cost ratio and exposure ratio in each year. Meanwhile, the higher the fixed deposit ratio and additional deposit/withdra

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Lee, Cheng-Yi, and 李政益. "Fair Value in Policy Reserve of Life Insurance." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/468876.

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碩士<br>東吳大學<br>商用數學系<br>96<br>The trends of insurance supervision and accounting develop toward “Fair- Value” and “Total Balance Sheet Approach”, to increase the transparency of insurance contract, for stockholder ,supervisor ,and policyholder ,the information of business operation is available. While the fair value of liability in insurance contract ,to insurance corporation, is the foundation of valuation and solvency. No matter Solvency II in EU or IAIS, develop a globe framework actively with the core of fair value, and the concept of economic capital (EC). The purpose of this

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SIE, Ya-wun, and 謝雅雯. "Stochastic Reserve For Participating Whole Life Insurance Policies." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/09015296768009037192.

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碩士<br>逢甲大學<br>統計與精算所<br>96<br>This paper discusses methods for calculating stochastic reserves for participating whole life policies. Two dynamic processes, the equity performance and the yield curve, are adopted to model the financial risk factors stochastically. A cash flow model is established by including actuarial assumptions, for instance, dividend payment, mortality, lapse, commissions and expenses. This study demonstrates how to determine different CTE-level stochastic reserves under stochastic interest rate and cash flow models. In order to find the suitable CTE-level, the difference

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LIU, NAI-YU, and 劉乃瑜. "Investment Evaluation Framework of Military Personnel Insurance Reserve." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/ppb5m9.

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碩士<br>國防大學<br>財務管理學系<br>106<br>In recent years, military insurance has faced a crisis of bankruptcy. Therefore, it is an urgent task for military insurance to seek a investment targets that can increase revenue. Mutual funds have developed rapidly and have played an important role in the financial market. To assist fund managers in performance management and to help investors select outstanding performance mutual funds, this study employs a two-stage network data envelopment analysis model to evaluate the decision-making quality and capital magnet efficiencies of 155 equity mutual funds which

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Huang, Shun-Chi, and 黃舜琪. "The Impacts of Reserve for Stability on Life Insurance in Taiwan—Asset Valuation Reserve & Foreign Exchange Valuation Reserve." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/55244333618589529591.

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碩士<br>臺灣大學<br>財務金融學研究所<br>98<br>As time goes by, the supervision mechanism of life insurance has been involving for years in the United States of America and the Europe which have their own systems and developments. As the Europe has deeply focused on their supervision mechanism of life insurance, Solvency II, we have to adjust ours which follows the supervisory concept from America. We should concentrate on not only the trend of involving international accounting principles but also the reasonability of the logic of the supervision mechanism. Adapting the concepts of asset valuation reserve

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Wang, Sheng-Yuan, and 王聖元. "The Effects of Portfolio Insurance applied to Entire Reserve." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/56794132503193184479.

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碩士<br>淡江大學<br>財務金融學系碩士在職專班<br>97<br>The issue of retirement, whether in society or economy, is increasing to be a huge problem with the trends of economic developing and population aging. How Government and individuals can do for preparing sufficient retire reserves with retire policies, benefit policies and personal retire plans will be both the government and individuals must to face to seriously. The major purpose of pension is to ensure the retired person keep the daily life. Measuring how much reserve must be prepared and planning how to use modern financial tools to meet the financial

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Lin, Pei Shin, and 林佩欣. "Loss Reserve Manipulation in the P/L Insurance Industry." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/55752951783018304884.

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碩士<br>國立暨南國際大學<br>財務金融學系<br>95<br>Previous researches have shown that P/L insurers may manipulate their loss reserves for various purposes, including income smoothing, taxes minimization, as well as rates regulation. However, some major legal amendments of solvency regulation and the enactment of risk based capital requirement in 1994 have driven the P/L insurance industry to takes some actions in response. One of the typical examples is that insurers often amend their loss reserves in order to meet regulatory requirement which is never considered by previous studies. In this study, we inve

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Wu, Chia-Chi, and 吳家琦. "A Study of Stochastic Reserve for Increasing Whole Life Insurance." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/36261569023588628180.

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碩士<br>逢甲大學<br>統計與精算所<br>96<br>The purpose of this paper is to discuss the relationships among stochastic reserves, cash surrender values, policy values and statutory reserves for Taiwan and to observe the pattern of stochastic reserves that are calculated by different Conditional tail expectation (CTE) risk level for increasing whole life policy. In recent years, insurance products have been designed to be more complex than in the past. Traditional methods for determining reserves for policies can not be applied to some products. Therefore, using Principle-based Approach (PBA) to calculate res

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