This thesis is engaged in questions of investment live insurance and its practical aplication for selected group of 50 clients of Partners For Life Planning, Corp. The scope of the thesis is the optimization of a sum insured setting by a death insurance, permanent accidental disability, serious illness and disability for people in various life situations. It includes insurance company offer in scope of investment life insurance, their comparision for engaged criteria and discussion of results. And than it confronts these results with a group of 50 life insured people.

The subject of the Master’s thesis "Design development incentive program selected company" is to analyze the current state of employee motivation in insurance company Česká pojišťovna a.s. This analysis via questionnaire focuses on the satisfaction of respondents in company and motivational tools used by the company management. Based on the identification of the needs of employees proposes measures to improve the performance and efficiency of labor in company.

This thesis examinate by insurance frauds in transport. The thesis is thematicly divided to main individual parts. In the first part are summarized the theoretical concepts which pursue these issues. The second part focuses on a survey among the public regarding insurance frauds. The main target of this thesis is describing the current state of trade, where the main target will suggest more advantageous and more effective solutions for business based on the detected information and then will be applied to the practice.

Master’s thesis deal with proposal of suitable insurance portfolio for chosen self-employed individual. It contains risk analysis and proposal of an insurance portfolio, that is designed to help the self-employed individual tolerate the most serious risks to activities through commercial insurance.

The financial sector stands for an important part of society’s fundamental infrastructure andnational economy. Previous financial crises indicate the importance of having a well-regulatedfinancial market. Former directives of regulating the insurance industry had insufficient solvencyregulations and were lacking in risk management. Therefore, the regulatory framework SolvencyII, the successor to Solvency I, has been established on the European market. The objective ofSolvency II is to ensure consumer protection by ensuring insurance companies properly reflectthe risks their businesses are vulnerable to.The regulatory framework Solvency II came into force in the turn of 2015/2016. However, it hasbeen on every insurers’ agenda for years and preparations have been done. It is therefore ofinterest to investigate how Swedish insurance companies have adjusted to Solvency II at an earlystage after the transition.This has been investigated by conducting interviews with mainly Chief Risk Officers and RiskManagers at Swedish insurance companies. As a complement, a questionnaire was distributed toasset and capital managers, having insurers as customers, regarding their perception of insurers’changes in investment behaviors.The findings of this study imply that insurance companies have had a compliance focus to adoptthe regulation rather than a business focus. No indications of adjustments to corporate businessstrategy has yet been noticed. However, some companies have developed a risk culture withinthe organizations. The extensive reporting and calculations of capital that Solvency II entails, haslead to implementations of new systems and processes for companies. It is further noticed thatSwedish insurance companies use the standard model for calculating the capital requirements.Solvency II has lead to increased understanding of the trade-off between capital, risk, and returnby holding a risk-adjusted capital. Also, an increased engagement of employees in the riskmanagement process has been noticed. The companies are aligned with the ORSA process, sinceit is one of the requirements, and are aware of the potential benefits the ORSA process cancontribute to. Lastly, this study indicates an improved risk awareness and culture within theinsurance companies by educating existing employees and employing new competentemployees.

Myndighetskraven som ställs på tekniska egenskaper vid uppförande av byggnader uppdaterasårligen och blir alltmer skarpare. I Boverkets byggregler 19 infördes automatiskt släcksystem somföreskriftskrav. Tidigare tillämpades de endast under allmänna råd. Syftet med denna rapport är attidentifiera kravbilden för installation av sprinkleranläggning i byggnader i Sverige, främst urmyndighetsperspektiv genom litteraturstudie samt informationsinsamling via intervjuer med diverseerfarna nyckelpersoner med olika bakgrund inom branschen.Kravbilden för installation av sprinkler styrs redan från riksdagsnivån via Plan- och bygglagen. Kravenförtydligas och specificeras mer detaljerat för varje instans fram till Svensk standard där reglernafinjusterats in i detaljer som bland annat aktiveringstid, tryck och vattentäthet. Reglerna ärdimensionerande och anpassad för olika typer av verksamheter samt områden.Myndighetskrav reglerar krav för installation av sprinkler i vissa vård- och omsorgslokaler medanförsäkringsbolagen reglerar villkor för installation av sprinkler i bland annat industrilokaler. Slutsatsenför rapporten är att kravbilden för installation av sprinklersystem skiljer sig mellan myndighetskravoch villkor enligt försäkringsbolagen. Myndighetskraven identifierar risker för människans liv ochhälsa och tar inte hänsyn till egendomsskydd, vilket försäkringsbolagen gör.I denna rapport kartläggs kravbilden för installation av sprinkler utifrån samhället krav från Plan- ochbygglagen till tidigare RUS 120 för att ge en inblick i hur juridiken inverkar på tekniken inombyggbranschen. / For every year, the authority requirements regarding building technology gets more acute andintense. In Boverkets byggregler 19 automatic sprinkler system changed from advice to requirement.Purpose of this report is to identify pretension for installation of automatic sprinkler system inbuildings in Sweden with focus in authority requirements through literatures and interviews.Requirements for installation of automatic sprinkler system are controlled by the parliament byPlanning and Building Act. The requirements clarify and gets clearer for every authority all the way toSvensk standard where the requirements adjust into details and regulates terms like response time,pressure and design density. The requirements are dimensional and customized for different activityand section.Authority requirements settles the pretension for installation of automatic sprinkler system in somebuildings for care in the same time insurance companies settles the pretension for installation ofautomatic sprinkler system in industry buildings. Conclusion for this report is that requirements forinstallation of automatic sprinkler system are different depends on if authority or insurancecompanies settles them. Requirements from authority focus in protection of lives while insurancecompanies focus in property loss. Boverket wants insurance companies to be more responsible foruse of automatic sprinkler system in other buildings than buildings for care.Different requirements from different parts of the society specifies in this report just to let thereader have an insight how jurisprudence affects technology in building industry.

Varje år skadas många i trafiken. I det fall att den skadelidande och dennes försäkringsbolag inte är överens gällande skadeersättning eller grad av medicinsk invaliditet kan den skadelidande vända sig till Trafikskadenämnden för att få sin sak prövad. Prövningen är kostnadsfri för den skadelidande och avgörs utanför allmän domstol. Men tillvaratas verkligen den skadelidandes intressen på bästa möjliga sätt i Trafikskadenämnden och råder det en rättslig jämvikt mellan konsumenten (den skadelidande) och näringsidkaren (försäkringsbolaget)?Den här uppsatsen ämnar utreda och kartlägga konsumentens intressen i Trafikskadenämnden och huruvida det finns brister och förbättringsmöjligheter i nämndens verksamhet. Att som oförskyllt skadad ställas inför ett sådant omfattande och ensidigt rättsligt arbete som en prövning i nuvarande utformning av Trafikskadenämnden innebär är varken att betraktas som rättvist eller resurseffektivt. / Every year people suffer injuries related to traffic. In the event that the injured party and his or hers insurance company do not agree on the applicable compensation or the degree of medical disability, the injured party can appeal to the Road Traffic Injuries Commission to have their personal case tried. The appeal is free of charge for the injured party and legally processed outside of the civil court system. But is the interest of the injured party safeguarded, and does the commission uphold a legal balance between the consumer (the injured party) and the business operator (insurance company)?This thesis intends to investigate and detect the consumer’s interests in the Road Traffic Injuries Commission and whether there are shortcomings and opportunities for improvement in the commissions function. To be confronted, as an innocent and injured party, with such an extensive and one-sided legal process that the commissions appeal provides, in its current form, is neither to be regarded as legally fair nor resource-efficient.

IFRS 的準則，對於未來想國際化的國內保險公司及面對國際投資人，是使用相同一套會計準則，不需再調整財報，有助提升國際競爭力及國際形象，若海外發行有價證券也不需再重編財報，可節省籌資成本。依目前國際發展情勢，IFRS 4 已廣泛為全球保險市場之採用準則，直接採用(adoption)IFRS 4 亦成為國際保險市場之趨勢，我國亦於2011 年1 月1 日公佈IFRS 4 第一階段生效，期與世界接軌，IFRS 4 未來對我國保險業將會有更重大之影響。為未雨綢繆，遂引起本文對此議題研究之動機。壽險業為長年期保險合約，須採用要素衡量法評估。為符合IFRS 4 第二階段規定之要素衡量法及保費分配法之評估，採個案產險公司為研究對象，祈予在IFRS 4 第二階段實施前，台灣產險業能提早做準備，並以充足時間瞭解並完善規劃準備執行配合，以符合未來主管機關之相關規定。 本論文以個案公司為例，評估國際財務報導準則第四號對保險公司精算規範與目前保險局規範保險公司相關精算試算之差異，特選用一般自用汽車財產損失險及傷害險採用保費分配法，工程險採用要素衡量法試算，並分析差異之內容，以了解個案公司未來因IFRS4 實施對該公司財務之影響。 以目前資料推估實施當年採用保費分配法會對盈餘報導較為有利，採用要素衡量法當年度會有對盈餘報導不利的衝擊，整體而言，對個案公司未來營運應無重大影響。 / The principles of IFRS ,which is using the same set of accounting standards, is conducive to enhance the international competitiveness and image for domestic insurance companies who scheme to internationalization and contact with international investors. In addition, companies can also saving the cost of issuance of foreign securities since they do not need to restate the financial statements. Taiwan also announced the IFRS 4 phase I be effective in January 1, 2011, hoping to connect with the world. In the future, IFRS 4 will have a more significant influence on Taiwan's Insurance Industry. In order to thinking ahead, which bring in my motivation to researching on this topic. Life insurance industry is major in long term insurance contracts, has to use the Building Block Approach. To comply the IFRS 4 Phase II which using the Building Block Approach and Premium Allocation Approach, I adopt the case of property Insurance as the research objectives. In order to fit with the relevant provisions of the competent authority in the future, Expecting Taiwan’s property Insurance can prepare in advance, well understanding and scheduling, before the implement of IFRS 4 phase II. In this paper, which use the property insurance case, evaluation the actuarial valuation difference of IFRS 4 and relevant norms of Insurance Bureau. I use Premium Allocation Approach to value the usually own car property damage insurance and casualty Insurance, and use Building Block Approach to evaluate Engineering Insurance. Through analysis of the content, to understanding the influence of IFRS 4 for the study company in the future. Based on the current data, adopting Building Block Approach is beneficial for the study company. Comparatively, Premium Allocation Approach is disadvantage for the study company. In conclusion, the implement of IFRS 4 should have no significant influence to the study company in the future.

本研究欲了解有無集團企業背景對本國產險公司經營效率之影響，並透過本國有無集團企業背景產險公司之效率比較，求證關於代理理論之審慎管理假說及費用偏好假說是否成立。本研究運用資料包絡分析法(Data envelopment Analysis, DEA)及cross-frontier analysis評估民國81至90年，17家本國產險公司具集團背景及無集團背景各年度效率情況。另外，採用多元迴歸分析討論產險公司不同經營特性對經營效率的影響。本文亦利用Malmquist生產力指數分析具集團背景及無集團背景產險公司十年來生產力的變動。 　　本研究之實證研究結果如下： 一、於技術效率，具集團背景及無集團背景產險公司無技術效率差異，表示不論有無集團背景，皆有各自的經營技術優勢，符合審慎管理假說。於成本效率，發現81至85年時具集團背景產險公司之成本結構於生產無集團背景產險公司的產出相對較具成本效率，符合費用偏好假說；但86至90年時，則無集團背景產險公司之成本結構對於自己的產出較具成本效率，不符合費用偏好假說。 二、以多元迴歸分析於81至85年、86至90年，影響無集團背景產險公司效率之因素。本文發現於86至90年，當無集團背景產險公司總資產越小、再保比例越高，其以自己的成本結構進行生產，越顯著較以具集團背景產險公司的成本結構進行生產來得具成本效率。 三、二類產險公司於民國81至90年間生產力皆呈現衰退，且具集團背景產險公司衰退情況較嚴重。二類產險公司生產力衰退主因皆為生產技術的衰退；此外，具集團企業背景產險公司十年來的技術效率有衰退的趨勢，而無集團背景產險公司之技術效率則持續進步。若綜合前面成本效率的結果，則十年來具集團背景產險公司平均效率表現沒有進步跡象；而無集團背景產險公司有改善其效率。 / The purpose of this paper is to examine the effect of“group”background on the property-liability insurance industry in Taiwan. We test the managerial discretion hypothesis and the expense preference hypothesis by comparing the efficiency of the group and independent property-liability insurers. Using the property-liability insurance industry in Taiwan from 1992-2001 as our sample, we use DEA and cross-frontier analysis, and adapt multiple regression analysis to examine the variables which affect the efficiency performance in the property insurance company. We also measure the productivity changes of the group firms and independent firms over ten years. The empirical results are summarized as follow. First, we find that the technical efficiency results are consistent with the managerial discretion hypothesis, in that there is no difference in the technical efficiency between the group firms and independent firms. The results of cost efficiency between 1992 and 1996 show that the group frontier dominates the independent frontier for independent outputs, supporting the expense preference hypothesis. However, the results of cost efficiency between 1997 and 2001 no more support the expense preference hypothesis in that the independent frontier dominates the group frontier for independent outputs. Second, we find that the independent firms tend to have a comparative advantage over the group firms in the independent cost frontier when the independent firm’s size is smaller or when its reinsurance proportion is higher. Finally, the results of the Malmquist productivity analysis show that the productivity of group firms declines in 1992-2001, and the decay is due to their technical efficiency decreases. Conversely, the productivity of the independent firm improves.

近年來許多的產險公司因為買不到比例性的天災再保險合約，不得不使用超額賠款再保險方式以規避和轉嫁天災風險，但也因此承擔相當大的天災累積風險。 本文將企業風險管理的概念引進，把保險公司的再保部門模擬成企業的風險管理部門，期能更精確地定位保險公司再保險部門的功能、應該扮演的角色及未來經營策略。 超額賠款再保險之使用與產物保險的經營關聯密切，其最重要關鍵在於風險自行承擔，因此其間的保費收入、再保費成本支出等有關費率釐定計算方式，可說是超額賠款再保險之精華所在，亦為保險相關從業人員必備之專業知識。由於超額賠款再保險運用到許多統計相關的計算說明，本文之論述期能幫助保險相關從業人員找到各方的均衡點，有助於保險事業將資源做最有效率、效能的經營。 本文針對財產保險運用超額賠款再保險經營實務之考量加以介紹，同時強調經營者必須提升專業，包括損防服務、專業化核保、作業流程電腦化、財務風險管理等，尤其在計算天災的累積和購買適當再保險的承保容量方面，這亦有助於保險公司對天災風險的評估與認識。 最後，本文籲請保險公司主管必須重視目前以超額賠款再保險風險自留方式所承保之業務其費率是否適當，尤其是天災風險，所謂多算勝，少算不勝，而況於無算乎？否則會和賭場的賭客一樣， 大部分人是輸光退場的。 / Excess of Loss Reinsurance has become the viable solution in Taiwan’s insurance community, since the constraints were imposed by reinsrers a few years ago that natural catastrophe exposures could not be fully transferred to proportional treaties. But, the insurers also take very large natural risks at the same time. The aforementioned is the key issue to be discussed at the first part of this text, which introduces the concept of “corporate risk management” that Risk Management Department in enterprise is playing a role very similar to Reinsurance Department in an insurance company. We can, from this perspective, easier and clearer identify the functions and business objectives of Reinsurance Department in an insurance company. One distinctive advantage over proportional reinsurance is that, by adopting XOL reinsurance, ceding companies can expect to retain more premiums. Virtually, the performance of XOL operations is directly linked to the level of reinsurance cost, so it is very vital for insurance people to be fully aware of the connections between their insured exposures and reinsurance prices. A number of charts, tables, and cases are illustrated in the text for the calculation of XOL prices, and readers, particularly those who are doing insurance business, of this text are able to fairly locate the equilibrium of reinsurance cost that can be mutually accepted by the insured、brokers、reinsurers and insurers. Actual practices of applying property XOL reinsurance are analyzed in the text, which has also highlighted the importance of upgrading insurers’ professionalism, including loss prevention, underwriting, work-flow computerization, financial risk management, in particular, aggregate control on natural perils and adequate reinsurance protection. My conclusions and recommendations are pinpointing the issues required to be dealt with by the authorities for the adequacy of direct premium rates, particularly for the business with natural perils that are retained under XOL programs. Insurers are destined to be out of the market, sooner or later, if they are unable to charge sufficient premiums to finance their losses in the long run.