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Životní pojištění - využití v praxi / Life insurance - usage in practiceKašpar, Jiří January 2009 (has links)
First part of this work introduces the history of life insurance, the division of life insurance and legislation of insurance in the Czech Republic. Another part is devoted to the advantages and disadvantages of life insurance. Furthermore, life insurance is compared as protection and as saving or investment. In this context, attention "TANK" indicator. Another part of the work deals with the development of life insurance. In part that concerns the simulation of life insurance in the other life-cycle of the clients there are described three situations according to the age of the client: a 20-years old client, a 40-years old client and a 65-years old client. The conslucions of this work was to show practical examples of advantages and disadvantages of life insurance, its practical application in practice and compare in this context, term insurance and unit link insurance.
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Leasetagaren i två världar : En explorativ ex-post-studie om hur införandet av IFRS 16 har påverkat verksamheten för leasetagare inom den svenska detaljhandelnWaldholm, Robin, Lagerblad, Tess January 2020 (has links)
Background and problem: On January 1st 2019 the new accounting standard IFRS 16 was implemented which requires lessees to capitalize operating leases, hence moving the lease information from the footnotes on to the balance sheet. When capitalizing operating leases in quantitative studies, researchers have been able to state that it also has an effect on the income statement as well as on financial indicators, and have based on this tried to predict what effect capitalization of operating leases would have on the lessee’s underlying business. However, the expectations lack academic published empirical evidence and, above all from a period after the implementation of IFRS 16. Research question and Aim: By answering the research question “How has the introduction of IFRS 16 affected the business of lessees within the Swedish retail industry?”, the study aims to understand the impact IFRS 16 has had on the businesses of lessees within the Swedish retail industry. Theory: Previous literature has identified how capitalization of operational leasing can potentially affect parts of the business. The identified parts have been summarized in a conceptual framework, which defines what is meant by the business. The conceptual framework consists of the four different perspectives: leasing policy; reporting process; raising capital; financial goals. Method: The study has applied a qualitative method, using semi structured interviews for collecting empirical support. The respondents consisted of Chief Financial Officers, accounting specialists and accounting managers who represented Swedish retail industry lesses. Result and contribution: The study has found that lessees operates in two worlds, where the transition to IFRS 16 has occurred but where the lessees still add additional accounting according to IAS 17. Furthermore the results show that IFRS 16 enables for interpretation and assessment, which lessees have solved by centralizing processes for business and decision making concerning leasing. The insights can offer guidance for lessees that are on the verge of implementing the new accounting standard. At the same time the results complement the literature with a previously understudied perspective and thereby contributesto a more holistic view regarding the consequences of implementation of IFRS 16. / Bakgrund och problematik: Den 1 januari 2019 infördes den nya redovisningsstandarden IFRS 16, som numera tvingar leasetagare att kapitalisera operationell leasing och därmed förflytta information om leasingåtaganden från fotnoterna till balansräkningen. Vid kapitalisering av operationell leasing har forskare genom kvantitativa studier kunnat konstatera att det även får implikationer på såväl resultaträkningen som finansiella nyckeltal, för att sedan försöka förutspå vad kapitalisering av operationell leasing skulle ha för påverkan på den underliggande verksamheten. Däremot saknar förväntningarna akademiskt publicerade empiriska belägg, och framförallt från en tid då IFRS 16 trätt i kraft. Forskningsfråga och syfte: Genom att svara på forskningsfrågan “Hur har införandet av IFRS 16 påverkat verksamheten för leasetagare inom den svenska detaljhandeln?”, ämnar studien att förstå vilken påverkan införandet av IFRS 16 har haft på verksamheten för leasetagare inom den svenska detaljhandeln. Teoretisk förankring: Tidigare litteratur har identifierat hur kapitalisering av operationell leasing potentiellt kan komma att påverka delar inom verksamheten. De identifierade delarna har summerats i ett konceptuellt ramverk, som definierar vad som avses med verksamheten. Det konceptuella ramverket består av de fyra olika perspektiven: leasingpolicy; rapporteringsprocess; kapitalanskaffning; finansiella mål. Metod: Studien har tillämpat en kvalitativ metod i form av semi-strukturella intervjuer för insamlandet av empiriskt underlag. Respondenterna bestod av ekonomichefer, redovisningsspecialister och redovisningschefer, vilka representerade leasetagare verksamma inom den svenska detaljhandeln. Resultat och bidrag: Studien har funnit att leasetagare befinner sig i två världar, där det har skett en övergång till IFRS 16 men att leasetagare fortfarande tilläggsredovisar enligt IAS 17. Därtill visar resultaten att IFRS 16 möjliggör för tolkningar och bedömningar, vilket leasetagare har löst genom att centralisera arbets- och beslutsprocesser gällande leasing. Insikterna kan tänkas erbjuda en vägledning för leasetagare som står inför att tillämpa den nya redovisningsstandarden. Samtidigt kompletterar resultaten litteraturen med ett tidigare understuderat perspektiv och medverkar därmed till en mer holistisk förståelse vad gäller följderna av IFRS 16.
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Capitalisation et partage de connaissances d’analyse de traces numériques d’activités : assister le suivi de l'activité dans les environnements de formation à base de simulateur pleine échelle / Capitalizing and sharing analysis knowledge of digital traces of activities : assist the monitoring of activity in full scale simulator-based training environmentsChampalle, Olivier 04 July 2014 (has links)
Nos recherches s'inscrivent dans le domaine de l'ingénierie des connaissances et plus particulièrement dans la capitalisation et le partage de connaissances d'observation et d'analyse de traces numériques d'activités. Dans ce cadre, nous basons notre approche sur le concept de la trace modélisée (M-Trace) développée par l'équipe SILEX. Au travers de notre approche nous donnons la possibilité d'exploiter des traces numériques d'activités de bas niveaux pour faire émerger des connaissances de plus haut niveaux obtenues via des transformations à base de règles. Ces règles modélisent des connaissances d'observation et d'analyse de différents utilisateurs et sont capitalisables et partageables entre ces derniers. Nous complétons notre proposition en fournissant une visualisation synthétique des niveaux de connaissances et de leurs observés. Via un modèle générique de trace, que nous avons développé, cette synthèse visuelle est navigable afin de permettre aux utilisateurs d'explorer les différents niveaux de connaissances et de reconstituer le chemin de construction des observables entre les niveaux, facilitant ainsi l'analyse. Nos différentes propositions ont été réifiées dans un logiciel du nom de D3KODE (« Define, Discover, and Disseminate Knowledge from Observation to Develop Expertise »). Ce logiciel a été mis à l'épreuve dans le contexte de la formation professionnelle sur les simulateurs pleine échelle du groupe EDF utilisés pour la formation et le perfectionnement des agents de conduite de centrale nucléaire. Dans un tel cadre l'observation, l'analyse et le débriefing des interactions individuelles et collectives des opérateurs sont des activités critiques et particulièrement dense notamment pour les jeunes formateurs. Les données collectées sont difficilement exploitables dû à leur grande quantité et à leur très bas niveau nécessitant une expertise forte que tous les formateurs ne possèdent pas. Ce travail a donné lieu à une évaluation en contexte réel sur simulateur pleine échelle et à des résultats significatifs permettant de valider notre approche et d'encourager des perspectives de recherche nombreuses / Our research takes place in the field of knowledge engineering. In particularly we focus our study in capitalizing and sharing knowledge of observation and analysis of digital traces. In this context, we base our approach on the concept of modeled trace (M-Trace) developed by the SILEX team. Our approach give the possibility to exploit low levels digital traces in order to extract higher knowledge level through rule-based transformations. These rules modelize the knowldege of observation and analysis of different users. Rules can be capitalized and shared between users. We complete our proposal by providing a synthetic visualization of the knowledge levels with observed elements from the activity. By means of a generic trace model, that we have specified, users can explore the different abstraction level in purposes of investigation in order to better understand and analyze the activity. Our proposals have been implemented in a prototype, called D3KODE (« Define, Discover, and Disseminate Knowledge from Observation to Develop Expertise »), allowing the processing, representation and visualization of traces. D3KODE was applied in the context of professional training on the nuclear power plant full-scope simulator of the EDF group designed to maintain and enhance the knowledge and skills of Nuclear Power Plant control room staff. In such context, the observation, analysis and debriefing of individual and collective interactions of trainees’ operators is a dense activity that require attention and constant alertness of the trainers throughout the simulation, especially for the young trainers who do not have the expertise of confirmed trainers. The amount of data collected during a simulation is big and very low levels. They are difficult to analyse manually in order to extract high level information reflecting the behaviour of trainees. In such a context, understand and follow the activity requires a strong expertise that all trainers don’t have. So as to validate our approach, D3KODE was evaluated in a real context according to a comparative protocol conducted with a team of trainers from EDF Group. The evaluation gave significant results to validate our approach and encourage many research opportunities
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