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Die vorliegende Arbeit illustriert das Prinzip der Risikoteilung anhand typischer Beispiele von Versicherungsverträgen zwischen Versicherungsnehmer und Versicherungsunternehmen oder zwischen Erstversicherer und Rückversicherer, und sie skizziert einige der mit der Risikoteilung verbundenen mathematischen Probleme. / The present paper illustrates the principle of risk sharing by way of prominent examples of insurance contracts between the policyholder and the insurance company, as well as between the primary insurer and the reinsurer, and it addresses some of the mathematical problems related to risk sharing.

Thesis (M.A.)--University of Manitoba, 2001. / Includes bibliographical references.

透過KMV公司用來衡量公開發行公司違約風險之Private Firm Model (PFM)，衡量台灣公開發行的產壽險保險公司之違約距離，藉由違約距離與違約機率之關係，以得知我國未上市產壽險公司違約風險之大小。估計資產市值時，本文以稅前息前折耗前淨利(EBITDA)前三年、前四年、前五年的平均，期望解決公開發行公司所對應出資產市值為負的情況，但結果不顯著。估計資產報酬標準差時，對觀察值公司規模大小進行群組區分。壽險公司分組臨界點11.25，產險公司分組臨界點10.4，小規模群組呈現顯著。 由於我國上市保險公司家數有限，使得未上市保險公司之資產市值及資產報酬標準差必須以上市保險公司之迴歸式來估計，但少數幾家未上市保險公司估計出來之結果並不合理。並且都在往後的一年或兩年內即退出市場，或者這些少數公司，在市場的認知下原本就是具有財務問題之公司，故PFM可以適用於我們產壽險公司。 / This paper mainly discusses the listed companies’ default risks by KMV’s Private Firm model (PMF) and focuses on evaluating Taiwan’s insurance companies’ distance-to-default (DD). By comparing DD with respective historical default probability, we can obtain the magnitude of default risk of each listed companies. In estimating market asset value, we utilize the average EBITDA of 3-year-ago, 4-year-ago and 5-year-ago data as the proxy to resolve the probable minus-asset-value phenomenon, however the result is insignificant. Pertaining to forecasting asset variance, we categorize the studied companies by its respective capitalization. 11.25 is the decision point for life insurance companies and 10.4 is for Property & Casualty companies. Among the researched objectives, we find that small category displays significantly. Because of insufficient data from publicly traded insurers, while conducting asset value and asset variance by implementing regression methodology, our conclusion indicates acceptable only with few unsatisfactory exceptions. We successfully predict those distressed insurers stepped out the market in the following years. Hereafter, we assert that the PFM model is suitable for both life and P&C companies.

The aim of this thesis is to assess the effectiveness of certain audit approaches and to propose an optimum solution for quality in the particular conditions of an insurance company. To reach this goal the specifics of the audit of financial statements of insurance companies will be defined, beginning with an outline of the essential processes in insurance companies and identifying the main inherent risks from the auditor's perspective, identifying controls applied by insurance companies to prevent or detect mistakes due to inherent risks and proposing essential substantive tests to verify particular balances in financial statements, and ending with a proposal for an optimum audit approach in the particular conditions of an insurance company. The thesis is divided into two parts a general background and its application. The content of chapter 3 provides a general background of insurance as a general area (chapter 2.1), financial statements of an insurance company (chapter 2.2) and audit as a general area (chapter 2.3). The objective of these chapters is to present readers with this issue and to introduce them to this area rather than provide a detailed analysis of the insurance business as whole or an assessment of general audit. The application of the background in the conditions of insurance companies is the topic of chapters 4 and 5. Chapter 4 represents the core of this thesis as it includes a description of processes in an insurance company, identification of the main inherent risks, specifics in planning an audit of an insurance company, internal controls implemented by an insurance company and substantive tests. Based on chosen measures differentiating insurance companies and distributing them into groups based on their similarities, chapter 5 sets out the most appropriate audit approach with the aim of maximizing audit efficiency.

Diploma thesis focuses on definition of investments both from economic (financial) and accounting point of view. It solves question of all institutional investors at financial market -- which assets to choose in order to have their investments placed in safe, profitable and liquid way. Besides question -- how to place the investments -- specific aspects of financial reporting under Czech accounting standards and International Financial Reporting Standards are discussed. Practical part analyzes actual financial investments of insurance companies operating at czech insurance market.

The main goal of diploma thesis is the evaluation of the position of Všeobecná zdravotní pojišťovna in the system of czech health insurance companies by application of multiple criteria decision making methods. Health insurance companies are compared by provided benefits. Analysis is concentrated on three groups : the general public, women and men.

The content of this diploma paper is a view of the process of risk management in an insurance company in relation to applying the new concept of Solvency II. This paper is divided into three main parts. The opening part focuses on a risk profile of an insurance company, giving an overview and clasification of risks threatening an insurance company. The aim of this paper is to focus on method of Solvency II and especially on the consequences for insurance companies applying this method, which is contained in the second part of this paper. This paper also provides a complex view on the risk management process in an insurance company, its distinguishing phases with emphasis on the area of measuring risks and calculation of capital requirements. The risk management process is contained in the last part of this paper.

This thesis is focused on describing chosen methods used in liabilities valuation of Life Insurance Company. This is the basis for a valuation of whole Insurance Company. Next goal is real valuation of liabilities and the whole company. The value of liabilities is computed with the Market Consistent Embedded Value methodology and valuation of the company is expresed with Appraisal Value, which is currently one of the most widely used methods for valuation of a life Insurance Company. The valuation is based on values of a fictious company, but the used insurance portfolio corresponds with real life data. The valuation is computed in pessimistic, middle and optimistic variant of company development. Closing this thesis is a sensitivity analysis of assumptions, influencing value of MCEV, where a change of the costs and commisions proved to be of most significance.

This master thesis deals with business process modelling of records management service and its electronic form in the area of health insurance companies. The beginning of the thesis introduces the reader to the concepts of process modelling and records management including legal requirements and specifics from the perspective of health insurance company. The next section describes the MMABP methodology, which is used for process analysis of records management processes in accordance with statutory requirements. The result is then confronted with a practical case of doing records management in an electronic form from the perspective of a health insurance company.