Tyrimo objektas – Lietuvos gyvybės draudimo įmonės. Tyrimo dalykas – Lietuvos gyvybės draudimo įmonių veikla. Darbo tikslas – išskyrus pagrindinius vertintojus ir jų tikslus, parinkti vertinimo kriterijus ir įvertinti Lietuvos gyvybės draudimo įmonių veiklą. Uždaviniai: 1) įvardinti gyvybės draudimo reikšmę, privalumus bei identifikuoti pagrindines gyvybės draudimo įmonių vertinimo problemas; 2) nustatyti gyvybės draudimo įmonių vertintojus, suformuluoti jų tikslus bei numatyti gyvybės draudimo įmonių vertinimo kriterijus; 3) parengti gyvybės draudimo įmonių vertinimo metodiką; 4) pagal parengtą metodiką, įvertinti Lietuvos gyvybės draudimo įmones. Tyrimo metodai – mokslinės literatūros analizė ir sintezė, loginė analizė ir sintezė, lyginamoji analizė, horizontalioji ir vertikalioji analizė, apibendrinimo ir reitingavimo metodai. Tyrimo rezultatai – atlikus mokslinę Lietuvos ir užsienio literatūros analizę, išanalizavus Lietuvos draudimo įstatyminę bazę bei valstybinės draudimo priežiūros komisijos teikiamus duomenis, buvo atrinkti penki gyvybės draudimo įmonių vertintojai, nustatyti jų vertinimo kriterijai ir rodikliai, pagal kuriuos buvo sureitinguotos ir įvertintos Lietuvos gyvybės draudimo įmonės bei numatytos tendencijos. / Research object – Life insurance companies in Lithuania. Research subject – The practice of Life insurance companies in Lithuania Research aim – except the main estimators and their goals, select the criterions and evaluate the life insurance companies in Lithuania. Objectives: 1) specify the meaning of life insurance, its advantages, and identify the main evaluation problems of life insurance companies; 2) except the main estimators of life insurance, formulate their goals and predict the criterions of evaluation; 3) frame the methodology of evaluation of life insurance companies; 4) according to the methodology, which was prepared, evaluate the life insurance companies. Research methods – the analysis and synthesis of scientific literature, logical analysis and synthesis, comparable analysis, horizontal and vertical analysis, methods of summation and rating. Research results – doing the analysis of Lithuanian and foreign scientific literature, Lithuanian insurance law base and national insurance supervision commission information, helped to sort five estimators of Life Insurance companies, to identify their criterions and indexes. In accordance with them the Life insurance companies were rated, evaluated and the tendencies were forecasted.

為進一步保障勞工老年退休後經濟狀況無虞，維持其原本生活水平，行政院會於2011年12月29日通過《勞工退休金條例》修正草案，放寬企業開辦年金保險條件，企業規模在200人以上者，只要經工會或勞資會議同意，即可開辦企業年金保險，而勞工也可審視其收益狀況，選擇是否將個人退休金專戶轉換為企業年金保險。此項立法通過後，可望帶動壽險公司勞退自提部分企業年金保險商品的銷售商機。 站在勞工的角度來看，任職公司為職工規劃企業年金保險，可以讓員工提早為退休金做儲蓄，更專注於工作做努力。 從政府的角度觀察，為國內勞工做好規劃及監督與把關，更加健全、完善與更多選擇的退休金商品與制度，能給予勞工一個無憂無慮的退休生活，相對的能節省更多可能的社會福利支出，將政府資源投入國家基礎建設與經濟發展中。 站在壽險公司的方向研究，企業退休金市場的經營一直都是壽險公司所高度關注的一個區塊，只要提供適合的商品及規劃，企業為勞工、勞工為自己所提存的保費收入，是每月都會有穩定的現金流入，有利於壽險業做長期的投資規劃，再者透過企業年金保險制度的推廣，能接觸到更多的客戶與更加深入了解客戶的需求，便於設計出市場接受度高的商品，有利提供壽險公司的經營與投資績效。 最後從企業經營面來規劃，實施企業年金保險制度，能替員工提供一個更長久的退休計畫，為企業規劃一個更完善的員工獎勵制度與留才計畫；員工是企業最重要的資產，若未針對企業中的“人”此項有形資產加以運用，企業將不會產生任何無形的超額利益，本文希望藉由對企業年金保險制度之分析與介紹，期有助於國內壽險業發展企業年金保險與企業參酌實施企業年金保險制度之意願研究之參考。 / To have labors adapt to life after retirement, the Executive Yuan approved the Amendment of the Labor Pension Act on December 29, 2011. From the view of labors, it allows employees to start saving into pension ahead of time and focus more on work if the enterprise that one works for setting out an enterprise annuity insurance plan for its employees. From the government’s point of view, a good plan with constant monitoring and checking on makes a more complete pension funds system, which provides laborers with a better life after retirement. For insurance companies, as long as the insurance company provides suitable product and plan, the premium collected from what enterprises invested for employees and labour’ self-contribution will be stable cash flow on monthly basis, which is beneficial for insurance company to draw a long time investment plan. Finally, in terms of enterprise management, to carry out enterprise annuity insurance will provide employees with a retirement plan with long-term influence and will help to establish a complete reward system and a plan for retaining talent. Through the analysis and introduction of the enterprise annuity insurance in this article, it provides some suggestions for local insurance companies when it comes to develop the enterprise annuity insurance, and also some references for enterprises that are willing to put enterprise annuity insurance system into practice.

Notre recherche est focalisée sur le rôle du contrôleur de gestion dans les compagnies d’assurance d’un pays appartenant à une région de perturbations économiques et politiques continues tel que le Liban.Ainsi, notre thèse vise à saisir les conditions dans lesquelles les sociétés d’assurance libanaises choisissent leurs pratiques de contrôle de gestion, et plus précisément à déterminer les différents facteurs de contingence qui peuvent influer sur la fonction contrôle de gestion des compagnies d’assurance au Liban. L’emploi de deux méthodologies a permis d’obtenir un éclairage approfondi des pratiques de contrôle de gestion dans les sociétés d’assurance au Liban. L’étude exploratoire menée auprès de sept compagnies d’assurance a mis en exergue l’existence de deux types de fonction contrôle de gestion, qui se distinguent par leur autonomie relative vis-à-vis de la direction générale de l’entreprise.Plus particulièrement, le rôle du contrôleur de gestion dépend de sa position dans la structure, et sa marge d’autorité varie selon son rattachement hiérarchique.Une typologie plus large est réalisée ensuite par une étude quantitative approfondie à l’aide d’un questionnaire, menée auprès de seize compagnies d’assurance libanaises. L’étude quantitative a apporté un éclairage plus précis en mettant en exergue l’existence de trois types du système de contrôle de gestion dans les sociétés d’assurance libanaises : le système de contrôle de gestion organisationnel, le système de contrôle de gestion partagé, et le système d’information général. L’adoption d’un de ces trois types diffère selon des facteurs de contingence comme la taille, l’internationalisation de la société, la nature de l’actionnariat…, mais aussi la conception de la fonction de contrôle de gestion par la gouvernance de l’organisation / Our research focuses on the role of the management controller in insurance companies in a country belonging to a region of continuous economic and political disturbances such as Lebanon.Thus, our thesis aims to capture the conditions under which Lebanese insurance companies choose their management control practice, and more specifically to determine the different contingency factors that can influence the management control function of insurance companies in Lebanon.The use of two methodologies has provided an insight into management control practices in insurance companies in Lebanon.The exploratory study conducted within seven insurance companies highlighted the existence of two types of management control functions, which are distinguished by their relative autonomy vis-à-vis of the company general management.More particularly, the role of the management controller depends on his position within the structure, and his authority margin varies according to his hierarchical connection.A broader typology is then carried out by a thorough quantitative study using a survey conducted among sixteen Lebanese insurance companies.The quantitative study shed more light on the existence of three types of management control systems in Lebanese insurance companies: the organizational management control system, the shared management control system, and the general information system. The adoption of one of these three types differs according to several contingency factors such as the company’s size, the internationalization of the company, the nature of the shareholding ..., and also according to the conception of the management control function designated by the governance of the organization

Health insurance can be divided into two basic categories, the public health insurance and the private health insurance. The basic form of the care is financed by the legal insurance through nine health insurance companies, the duty ofbeing insured is set by the law as well. I used quantity research and interviewing technique in my diploma work. Data collection was made by a questionnaire. Investigating sample was made up by 100 respondents. They were all the town Písek citizens chosen by the criteria of age between 26 - 65 years old. The aim of my diploma work was to give a view of the Czech Republic citizen on health insurance. In agreement with the aim of my work, I set three hypotheses. The results ofthis work will be used in school curriculum and moreover, they could be used as the basis for optionallegislative bills of regulation changes conceming to health insurance.

This presented thesis entitled Fraud Issues Focusing on Fraudulent Financial Reporting deals fraudulent accounting in the Czech Republic and the world. The first part aims to introduce the reader to the cornerstone of accounting, specifically basic accounting principles and regulation. An important starting point of this thesis is also an internal control system and an internal directives. These consist of a set of interconnected controls contributing to the protection of entity's property. After that follows a general description of fraudulent conduct with a partition of misappropriation asset handling, corruption and misstatement of financial statements. The last part consists of an analysis of fraudulent behaviour and selected accounting cases. Specifically, these are the frauds of insurance company M. P. a. s. (which continues to work despite these issues), the Tesco scandal with effects on shares and the case of Skanska

This thesis seeks to better understand how a combination of different project management approaches could lead organisations to cope with project closure in more effective ways. More specifically, a coexistence of Waterfall and Agile project management is examined and presented as positive contribution to insurance and investment organisations for more effective transitions from project management to business-as-usual. A comprehensive framework combines within the theoretical chapters the hybrid approach between Agile and traditional project management for successfully closing projects. It represents the lens through which the empirical material can be analysed.The empirical work is based on a single-holistic case study of Intesa Sanpaolo Life dac, incorporating seven semi-structured interviews with the most authoritative individuals of this company in relation to the topic of this paper. This case study provides a deep insight on project closure management which is addressed by investigating challenges and highlighting effective practices of the company in question. Throughout the analysis of the data gathered, the authors managed to highlight findings which provide managerial and theoretical contributions.The originality and the value of this research is given by the fact that this work expects to enrich project-based organisations which use a combination between Agile and traditional project management and struggle to get a proper project closure and transit to the operation phase. Consequently, this represents a completely new point of view in the literature related to project management, which sees project closure as the most understudied phase of the project life-cycle.

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 theoretical part. The conlusion sums up the results and finding of the thesis.

The diploma paper dissert on financial analysis, that is processed on the basis of data of annual report and statement of balances. First part is focused on the charakterization methods of financial analysis and typical indicators for insurance company. The second part of this paper is practical application on the insurance company Česká pojišťovna,a.s.

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 teoretical part. The conclusion sums up the results and findings of the thesis.

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.