Sveriges regering har antagit en handlingsplan för omställningen till cirkulär ekonomi (CE). För utvecklingen mot CE spelar näringslivet en central roll. Olika branscher har olika förutsättningar och behöver därför hantera omställningen på olika sätt. Sakförsäkringen ligger inom tjänstesektorn men hanterar produkter och kan därför vara med och bidra till omställningen. För sakförsäkringen saknas det däremot gemensamma riktlinjer för vad CE innebär. Folksam arbetar idag med cirkulär skadereglering som grundar sig i CE. Det innebär att skadeanmälningar hanteras för att skapa cirkulära flöden. Studiens bakgrund är att Folksam lyft att det finns ett behov av kunskapsbyggande om CE i sakförsäkringen. Studiens övergripande syfte är att synliggöra hur cirkulär skadereglering bidrar till Folksams hållbarhetsarbete. För att synliggöra hur cirkulär skadereglering bidrar till hållbarhetsarbetet ämnar studien kartlägga vilka hållbarhetsindikatorer som är användbara för att utvärdera betydelsen cirkulär skadereglering. Vidare ämnar studien undersöka hur de som arbetar med cirkulär skadereglering ser på att använda hållbarhetsindikatorerna i kommunikationen och synen på cirkulär skadereglering som en del av hållbarhetsarbetet. I rapporten utvärderas skadeområdena IT, motor och bygg till följd av att Folksam beslutat att arbeta med cirkulär skadereglering inom dessa. Studien är avgränsad till att kartlägga sociala och ekologiska hållbarhetsindikatorer, vilket innebär att ekonomiska aspekter av hållbarhet inte inkluderas. Studiens övergripande metod innebär kartläggning av hållbarhetsindikatorerna och intervjuer med de som arbetar med cirkulär skadereglering. I resultatet presenteras 14 hållbarhetsindikatorer som är användbara för att utvärdera betydelsen av cirkulär skadereglering för Folksams hållbarhetsarbete och resultatet av intervjuerna. Studiens slutsats är att cirkulär skadereglering utgör en viktig del av hållbarhetsarbetet eftersom det innebär att Folksam både kan vara med och bidra i omställningen till CE och i arbetet med Agenda 2030. / The government of Sweden has adopted an action plan for the transition to circular economy (CE). In the transition towards CE, Swedish businesses plays´ a key role. Different industries have different pre-conditions for CE and therefore need to handle the transition in various ways. Companies that offer property insurance belong to the service sector but handle products, which means they are able to contribute to the transition to CE. Today there are no general guidelines for CE in property insurance. Folksam work with circular claim settlement that are based in CE, meaning claims are handled to create circular flows. This thesis is written on behalf of Folksam who have expressed the need for further education regarding CE in the property insurance. The general purpose of this study is to highlight the significance of circular claim settlement for Folksam’s sustainability work. The study aims to identify which sustainability indicators are useful to evaluate the significance of circular claim settlement for Folksam’s sustainability work. Furthermore, the study aims to examine the view of those who work with circular claim settlement on using sustainability indicators to communicate circular claim settlement and their perspective on circular claim settlement as a part of the sustainability work. This thesis evaluates circular claim settlement in IT, vehicle and construction claims. The study is delimited to evaluate social and ecological perspectives on sustainability. The general method was mapping sustainability indicators and interviews. In the results the identified sustainability indicators and the interviews are presented. It’s established that circular claim settlement is a valuable part of the sustainability work and enables Folksam to contribute to Agenda 2030 and the transition to CE.

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.

專利保險可分為「專利侵權責任保險」及「專利訴訟費用保險」。狹義之專利訴訟費用保險係指為專利權人、專屬被授權人、或經明確受託訴權之非專屬被授權人等規劃之保險。該些被保險人欲請求專利侵權損害賠償時，得向保險人請求給付律師費、訴訟費用或仲裁費用；惟有實務保單條款約定保險人得請求分配被保險人受領之損害賠償金，此約定是否能通過我國公序良俗條款之檢驗，不無疑義。至於專利侵權責任保險，係為潛在侵權人所規劃之保險。此類保險之承保範圍雖及於侵權損害賠償，但就我國保險法制而言，其實務保單條款仍有許多調整空間。其中最主要者，係被保險人所為確認專利無效等請求所生費用，於實務保單中受保險金額之限制；然其既具有損害避免或減輕之性質，於我國保險法，不僅保險人有償還責任，其償還數額與賠償金額合計即使超過保險金額，仍應償還。

本文以法律之角度去探討財產保險保險金受領權人變動，所牽涉之變動目 的、構成要件與效果之問題。論文概分為兩大部份，第一部份為討論因法 律規定所致之受領權人變動情形，下分為四小部份，而分別以買賣契約關 係、抵押權關係、保留所有權買賣契約關係以及讓與擔保關係，去審視我 國保險法第十八條與民法第八八一條規定之適用情況與妥當性。第二部份 則討論因當事人意思表示所致之變動情形，下亦分為四小部份，受益人指 定、抵押權條款、保險金債權之讓與擔保以及保險金債權之質權設定， 討論其成立要件與效果。 / This thesis research the alternation of property insurance payee from law angle. Include two part. First, is alternation by law, research the Insurance Law §18 and Civil Law §881 by sale relation, mortgage relation, conditional sale relation, and lien relation. Second, is alternation by contract, include loss payee clause, mortgage clause, assign insurance proceeds for lien, and lien of insurance proceeds.

This diploma thesis „Financing options for housing in the Czech Republic“ is focused on the issues connected with financing one´s own housing. The goal of this work is mainly to introduce the issues and possibilities of financing housing of the citizens of the Czech Republic, analyze products that could be used while financing housing and compare the costs of financing housing, while using different bank products. In the theoretical part of the work, we obtain knowledge intentions and developments of housing policy in the Czech Republic; we clearly introduce with the products that are helpful while financing housing and their combinations. Insurance products are also mentioned in the thesis. Those products can protect citizens against unwanted influences during the period when they pay off their loans. We can also find here the recent development of loan products and bank market in the Czech Republic, its current offers and overview of its products, from which citizens can choose the most suitable one for their needs. Practical part of the thesis deals with the comparison and research in the least costly way of financing housing in three different time horizons with the help of one product or a combination of products.

Los seguros patrimoniales forman parte del portafolio de productos de las empresas aseguradoras, estos se ofrecen para el mercado empresas y personas. La intención de compra de este servicio ha desencadenado una serie de cuestiones sobre los factores involucrados en dicha acción. Es por ello, que se ha realizado una investigación académica donde se analizan los factores influyentes en la intención de compra de un seguro patrimonial, donde de la importancia se centra en la definición e interpretación de la percepción del riesgo. Esta percepción es un factor muy importante de analizar, puesto que la incorporación de dichos factores definen a nuestro consumidor y su tendencia de compra. Se reconoce que la percepción del riesgo es parte fundamental de la intención de compra y es de ahí donde desencadenan otros factores como son los sociodemográficos, de comportamiento, entre otros. / Property insurance is part of the product portfolio of insurance companies, these are offered to the market for companies and individuals. The intention to purchase this service has triggered a series of questions about the factors involved in such action. That is why an academic investigation has been carried out where the influencing factors in the intention to purchase property insurance are analyzed, where the importance is focused on the definition and interpretation of the perception of risk. This perception is a very important factor to analyze, since the incorporation of these factors defines our consumer and their purchasing trend. It is recognized that the perception of risk is a fundamental part of the purchase intention and that is where other factors such as sociodemographic, behavioral, among others, trigger. / Trabajo de investigación

1.Summary - review in English The above-mentioned work comprises of two basic issues that are connected together, namely commentary on Insurance Policy Act as general introduction into the field of insurance policies and consequent and special issue of legal expenses insurance interpretation. The basic meaning of it was to introduce not only the provisons concerning insurance policies, but also to show one of the insurance policies type in details, what could be hardly possible or satisfactory without preceding description of the Insurance Policy Act. Thus, complete summary of this work will be divided into two parts; first would be the part concerning Insurance Policy Act and second would be the part concerning legal expenses insurance. 1.1.Insurance Policy Act - Summary The first part of this work concerned, as mentioned above, the Insurance Policy Act, whereas my primary aim was to interpret provisions of this act that were worth it and point out namely on imperfections of the existing legislature. It wasn't and wouldn't be of any significant value just to copy and paste individual provisions of the act, therefore, this work aimed primarily on introduction of new ideas and as a basis for that served a confrontation with the actual wording and its interpretation, whereas plain consent with what was...