My dissertation describes the issue of reporting bonds in insurance companies in the Czech Republic. It includes outlining of the legislation of commercial insurance companies, financial placement and issue bonds according to applicable legislation. The work focuses on the measurement and reporting of bonds in insurance companies under the Czech legislation and in accordance with International Financial Reporting Standards. The practical part of my dissertation compares the reporting of bonds in insurance companies according to the Czech accounting legislation and in accordance with International Financial Reporting Standards and compares the information of bonds and financial placement disclosed (displayed) in the individual financial statements of the Czech, Polish and German insurance companies.

This diploma thesis analyses problems connected with motor insurance of the company Česká pojišťovna a.s. and contains the project to improvement the offer of this product in order to be competitive and corresponding to the requirements of client.

The aim of this thesis is to analyze the possibility of arranging insurance house under construction in a variety of insurance companies. Unexpected risks that may occur, often causing major economic problems. If a legal or natural person out appropriate insurance will help him overcome the financial consequences of loss of insurance coverage.

This thesis deals with the estimate of damage of an automobile caused during a car accident with no injuries involved. A significant part of my work consist of a sociological research, a proceeding during a car crash a fleet analysis and protocols from a programme called Audatex. The outcome is a brochure - "How to manage a car accident - with detailed description how to estimate the damage caused by the crash"

The decision to adopt cloud computing services should involve business units of an insurance company as well as information technology (IT) because cloud computing services are viewed as both a technology offering and business alternative. The purpose of this qualitative exploratory case study was to explore the strategies used by IT architects of an Illinois-based insurance company when adopting cloud computing services. The theory supporting this study was the technology acceptance model. The study's population consisted of IT architects from an Illinois-based insurance company that have used strategies to adopt cloud computing services. This study's data collection included semistructured interviews and review of organizational documents. Member checking with each participant increased the validity of this study's findings. Four major themes emerged from this study: strategies to adopt cloud computing services, strategies to adopt cloud services models, strategies to adopt cloud computing models, and concerns affecting the strategies to adopt cloud computing services. The study findings may assist IT architects in developing effective strategies to adopt cloud computing services for their respective business unit. This study might serve as a foundation for positive social change by decreasing customer concerns regarding critical information being compromised when adopting cloud computing services.

Final qualification work (master thesis) devoted to the study of the insurance market and the problems of captive insurance companies at the present stage. The need and relevance of the research is that the mechanism of redistribution of risks involves the creation of the consolidated insurance Fund at the expense of contributions of policyholders, with further payments in case of insured event. In most cases, this mechanism applies to an unlimited circle of persons, but there are captive insurance companies are for insurance in advance certain circle of persons affiliated to the owner or owners of the insurance company. In this regard, the main objective of the master thesis is to develop a strategy for the development of captive insurance companies, to identify the factors influencing the development of captive structures in modern Russian economic conditions on the basis of the study of economic bases of functioning of captive insurance companies. Methods research are the methods of theoretical and empirical knowledge of the operation of captive insurance companies. In conclusion, the labeled recommendations for the improvement of the management system captive insurance company for the successful development of captive insurance structures in Russia. / Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию рынка страховых услуг и проблемам деятельности кэптивных страховых компаний на современном этапе. Необходимость и актуальность научного исследования заключается в том, что механизм перераспределения рисков предполагает создание консолидированного страхового фонда за счет взносов страхователей, с дальнейшим осуществлением выплат в случае наступления страхового случая. В большинстве случаев этот механизм действует в отношении неограниченного круга лиц, но существуют кэптивные страховые компании, предназначенные для страхования заранее определенного круга лиц, аффилированных собственнику или собственникам страховой компании. В связи с этим основной целью магистерской диссертации является разработка стратегии развития кэптивной страховой компании, выявление факторов, влияющих на развитие кэптивных структур в современных российских экономических условиях на основе изучение экономической основы функционирования кэптивных страховых компаний. Методами научного исследования выступают приемы теоретического и эмпирического познания функционирования кэптивных страховых компаний. В заключении обозначены рекомендации по совершенствованию системы управления кэптивной страховой компанией для успешного развития кэптивных страховых структур в России.

Submitted by Joana Azevedo (joanad@id.uff.br) on 2017-09-19T18:51:18Z No. of bitstreams: 1 Dissert Ronaldo Granha.pdf: 2400866 bytes, checksum: 2d361aa70f8f0bce35251a9e27d08ce6 (MD5) / Approved for entry into archive by Biblioteca da Escola de Engenharia (bee@ndc.uff.br) on 2017-09-20T12:37:32Z (GMT) No. of bitstreams: 1 Dissert Ronaldo Granha.pdf: 2400866 bytes, checksum: 2d361aa70f8f0bce35251a9e27d08ce6 (MD5) / Made available in DSpace on 2017-09-20T12:37:32Z (GMT). No. of bitstreams: 1 Dissert Ronaldo Granha.pdf: 2400866 bytes, checksum: 2d361aa70f8f0bce35251a9e27d08ce6 (MD5) Previous issue date: 2017-06-24 / O presente estudo investiga o processo de escolha da localização de pontos físicos de atendimento aos beneficiários de seguros de uma organização-alvo, quando da ocorrência de sinistros. O seu propósito é o de identificar um conjunto otimizado de dimensões, critérios, indicadores e aspectos de performance a considerar necessários e suficientes para o apoio à tomada de decisão efetiva sobre a localização de pontos físicos serviços para o atendimento pós-venda. Foi adotado o método de pesquisa qualitativa, baseado em um estudo de caso, compreendendo pesquisas teórica e empírica. A pesquisa teórica envolveu a seleção e a análise de trabalhos acadêmicos sobre o tema, publicados entre 2006 e 2016, com o objetivo de identificar e descrever as dimensões e critérios aplicáveis. A pesquisa empírica foi desenvolvida por meio da identificação e tratamento dos critérios de escolha de pontos de atendimento em uso no mundo real por uma organização-alvo. Como resultado destas pesquisas, foram identificadas e detalhadas as dimensões: estratégica, financeira, público-alvo, ambiente interno, ambiente de negócios, qualidade, acessibilidade e sustentabilidade e seus respectivos critérios de aplicação. Os indicadores e aspectos a considerar correspondentes foram definidos por profissionais do mercado segurador, consultados pelo pesquisador, os quais analisaram as dimensões identificadas. O resultado final do estudo compreendeu um conjunto otimizado de dimensões, indicadores e aspectos, contribuindo, assim, para o incremento da efetividade da tomada de decisão sobre localização de pontos de atendimento pós-venda de seguradoras. / The present study investigates the process of choosing the location of physical points of service to the insurance beneficiaries of a target organization, when the occurrence of claims. Its purpose is to identify an optimized set of dimensions, criteria, indicators and performance aspects to consider necessary and sufficient to support effective decision making on the location of physical points for after-sales service. The qualitative research method was adopted based on a case study, comprising theoretical and empirical research. The theoretical research involved the selection and analysis of academic papers on the subject, published between 2006 and 2016, in order to identify and describe the applicable dimensions and criteria. Empirical research was developed through the identification and treatment of the criteria for choosing service points in real-world use by a target organization. As a result of these surveys, the following dimensions were identified and detailed: strategic, financial, target audience, internal environment, business environment, quality, accessibility and sustainability; And their respective application criteria. The indicators and corresponding aspects to consider were defined by insurance market professionals consulted by the researcher, who analyzed the identified dimensions. The final result of the study comprised an optimized set of dimensions, indicators and aspects, thus contributing to an increase of the effectiveness of decision-making on the location of after-sales service points for insurance companies.

The graduation thesis deals with financial assets in commercial insurance companies in the Czech Republic. The theisis defines financial assets in commercial insurance companies in the Czech Republic, describes financial assets as a part of financial invesments and defines specific reporting, initial valuation and appreciation of the balance sheet day. Czech legal regulations are compared with International Financial Reporting Standards regulations. The graduation thesis decsribes and critically assesses the valuation of financial assets on the balance sheet day in the commercial insurance companies in the Czech Republic.

Bakgrund: Svenska banker och försäkringsbolag spenderar stora summor och resurser på sina IT-system, vilka oftast sköts internt. IT-kostnaderna utgör för banker den näst största kostnadsposten i resultaträkningen och därmed utgör över 20 procent av den totala kostnadsmassan. Marginalerna inom bank och försäkringsbolag minskar i Sverige samtidigt som ITs komplexitet ökar med krav på integrering medgamla bank- och försäkringssystem. IT-outsourcing och joint venture med ett IT-företag är vanliga organiserings former och inget nytt fenomen i Finland inom bank och försäkringsbolag. IT-outsourcing har både för- och nackdelar. Syfte: Att beskriva och analysera begreppet outsourcing kopplat till hur aktörerna på den finansiella marknaden i Sverige hanterar och bör hantera sin IT-verksamhet. Metod: Vi har använt oss av en tvärsnittstudie och intervjuat de högsta ansvariga för IT inom bank och försäkring i Sverige och Finland. Vi har även intervjuat divisionschefer och IT-leverantörer på den nordiska marknaden. Resultat: IT är inte för banker och försäkringsbolag någon kärnkompetens och utgör heller ingen hög specifik tillgång och är därför lämplig för en viss sorts outsourcing. De flesta svenska banker har uppnått skalfördelar inom IT- drift, men försäkringsbolagen är inte lika kostnadseffektiva och har inte uppnått skalfördelar i samma utsträckning som bankerna. IT-driften är en standard tjänst som är lättare att specificera i kontrakt och därmed är en god kandidat för outsourcing. IT-förvaltning och utveckling ligger närmare bankernas och försäkringsbolagens kärnkompetens och bör inte outsourcas. Däremot utgör vissa delar inom IT-utveckling och förvaltning inget unikt värde och är i princip en standard för alla aktörer och kan därmed outsourcas. Detta förutsätter att företaget bygger en professionell inköpsorganisation som kan hantera problemet. Genom att IT-utvecklingen blir mer komplex är ett joint venture förhållande med ett IT-företag en bra lösning. Den finska IT- outsourcing marknaden skiljer sig från den svenska på grund av att svenska banker och försäkringsbolag är större än de finska motsvarigheterna och de svenska aktörerna tappade förtroendet för IT-outsourcing på grund av dåliga avtal under början av 90-talet. / Background: Swedish banks and insurance companies have spent considerable amounts of money and resourceson their IT-systems. IT-costs constitute the second largest cost after personal costs for banks, which mean over 20 percent of the total costs. The margins in banking and insurance industry are diminishing in Sweden, and at the same time they are facing more complex applications that have to be integrated into 30 years old IT-systems. IT- outsourcing and joint ventures are common in Finland, whereas Swedish banks and insurance companies have the IT-function in- house. IT-outsourcing is not a new phenomenon, and it has both advantages and disadvantages. Purpose: The purpose of this study is to investigate if IT-outsourcing is suitable for banks and insurance companies with a focus on the Swedish and Finnish market. Furthermore, analyses on which part of the IT-function is core and strategically important for banks and insurance companies, and which part of the IT-function is a standard procedure that does not create value. Method: The paper has been carried out as a survey and interviews with the IT- responsible and divisional heads from the biggest Swedish and Finnish banks and insurance companies. Results: IT-production is not a core competence nor high asset specificity for banks and insurance companies. Swedish banks have reached economic of scale in their IT-production, but insurance companies do not possess the high cost effectiveness that banks have in their IT-production. IT-production is a standard service and easy to specify in contracts, which have an effect on outsourcing decisions. Application management and development is near the core business and should not be outsourced. However, some parts in development are standard and could be outsourced if the company can build a good and competitive purchase organisation. Application development is such a complex matter and that is why joint venture with an IT-supplier will be preferred in the future. The Finnish IT-outsourcing market differs from the Swedish, because the Swedish companies have bigger IT-organisations, furthermore the Swedish IT- outsourcing market was destroyed in the beginning in the 90s. The bad experience in Sweden has led to loss of faith in IT-suppliers on the market, this has a large influence on outsourcing decisions.

<p>Bakgrund: Svenska banker och försäkringsbolag spenderar stora summor och resurser på sina IT-system, vilka oftast sköts internt. IT-kostnaderna utgör för banker den näst största kostnadsposten i resultaträkningen och därmed utgör över 20 procent av den totala kostnadsmassan. Marginalerna inom bank och försäkringsbolag minskar i Sverige samtidigt som ITs komplexitet ökar med krav på integrering medgamla bank- och försäkringssystem. IT-outsourcing och joint venture med ett IT-företag är vanliga organiserings former och inget nytt fenomen i Finland inom bank och försäkringsbolag. IT-outsourcing har både för- och nackdelar. </p><p>Syfte: Att beskriva och analysera begreppet outsourcing kopplat till hur aktörerna på den finansiella marknaden i Sverige hanterar och bör hantera sin IT-verksamhet. </p><p>Metod: Vi har använt oss av en tvärsnittstudie och intervjuat de högsta ansvariga för IT inom bank och försäkring i Sverige och Finland. Vi har även intervjuat divisionschefer och IT-leverantörer på den nordiska marknaden. </p><p>Resultat: IT är inte för banker och försäkringsbolag någon kärnkompetens och utgör heller ingen hög specifik tillgång och är därför lämplig för en viss sorts outsourcing. De flesta svenska banker har uppnått skalfördelar inom IT- drift, men försäkringsbolagen är inte lika kostnadseffektiva och har inte uppnått skalfördelar i samma utsträckning som bankerna. IT-driften är en standard tjänst som är lättare att specificera i kontrakt och därmed är en god kandidat för outsourcing. IT-förvaltning och utveckling ligger närmare bankernas och försäkringsbolagens kärnkompetens och bör inte outsourcas. Däremot utgör vissa delar inom IT-utveckling och förvaltning inget unikt värde och är i princip en standard för alla aktörer och kan därmed outsourcas. Detta förutsätter att företaget bygger en professionell inköpsorganisation som kan hantera problemet. Genom att IT-utvecklingen blir mer komplex är ett joint venture förhållande med ett IT-företag en bra lösning. Den finska IT- outsourcing marknaden skiljer sig från den svenska på grund av att svenska banker och försäkringsbolag är större än de finska motsvarigheterna och de svenska aktörerna tappade förtroendet för IT-outsourcing på grund av dåliga avtal under början av 90-talet.</p> / <p>Background: Swedish banks and insurance companies have spent considerable amounts of money and resourceson their IT-systems. IT-costs constitute the second largest cost after personal costs for banks, which mean over 20 percent of the total costs. The margins in banking and insurance industry are diminishing in Sweden, and at the same time they are facing more complex applications that have to be integrated into 30 years old IT-systems. IT- outsourcing and joint ventures are common in Finland, whereas Swedish banks and insurance companies have the IT-function in- house. IT-outsourcing is not a new phenomenon, and it has both advantages and disadvantages. </p><p>Purpose: The purpose of this study is to investigate if IT-outsourcing is suitable for banks and insurance companies with a focus on the Swedish and Finnish market. Furthermore, analyses on which part of the IT-function is core and strategically important for banks and insurance companies, and which part of the IT-function is a standard procedure that does not create value. </p><p>Method: The paper has been carried out as a survey and interviews with the IT- responsible and divisional heads from the biggest Swedish and Finnish banks and insurance companies. </p><p>Results: IT-production is not a core competence nor high asset specificity for banks and insurance companies. Swedish banks have reached economic of scale in their IT-production, but insurance companies do not possess the high cost effectiveness that banks have in their IT-production. IT-production is a standard service and easy to specify in contracts, which have an effect on outsourcing decisions. Application management and development is near the core business and should not be outsourced. However, some parts in development are standard and could be outsourced if the company can build a good and competitive purchase organisation. Application development is such a complex matter and that is why joint venture with an IT-supplier will be preferred in the future. The Finnish IT-outsourcing market differs from the Swedish, because the Swedish companies have bigger IT-organisations, furthermore the Swedish IT- outsourcing market was destroyed in the beginning in the 90s. The bad experience in Sweden has led to loss of faith in IT-suppliers on the market, this has a large influence on outsourcing decisions.</p>