The aim of this study was to highlight the final evaluation of the money invested in pension insurance due to the client's age and to develop model examples for various types of participants in pension plans. This aim of the study was achieved through the data collection, analysis, calculation and deduction of results.The performed analysis allowed to assess the profitability of pension. It enabled insight into the situation III. pillar pension system. It referred to the total amount saved after the end of the savings and to the number of percentage return the savings bring.It was concluded that pension schemes are only worth it for a short term. After some time, profitability is greatly reduced.

The aim of this diploma thesis has been the evaluation of problems of outstandings in term of tax income and their origin and influence on the resulting economic situation of every firm, especially in the connection of payment overdue or outstanding at all. For these reasons I have taken an interest at first in instruments of securing and exacting the outstandings in judicial proceedings. More minutely I have appraised the account advancements about outstandings as well as questions of taxations. Naturally I have taken heed of amortization of debts and creation of correction amounts for them. This diploma thesis can not exhaust the whole cemplexity od the topic, but this one could perhaps be an brief manual for unexperienced, but interested persons in this regard.

Claims represent rights to pay financial amount and they are important part of company´s short-term assets. Due to the height of theri amount and rate of debt collection influence on a supplier´s liquidity, every company should set up a well-arranged management claim system. The most effective protection before an emergence of disputable claims debts is the precaution {--} from screening a comapany´s standing over compiling consequential contracts to using security instruments. However, even if all the precautions were done, and overdue claims appear, it is necessarily to use other instruments and solve the problems of desperate debts minimalization. For this reason I have chosen claim management as the subject of this diploma thesis. The aim of this work is to a give a coherent view of a claim management, including possibilities of their assuring from points of accounting, tax and law. In practical part of my diploma thesis I would like to evaluate a claim management in a selected business comapany and propose improvement in this field.

Control of outstanding is one of the most important activities of financial flow managing. A company should have a lot of working funds to its running and development. However, if company{\crq}s debtors do not pay their accounts, the company will be threatened by problems with its liquidity. For this reason it is necessary not to underestimate outstanding control as is in many companies occurred. First it is necessary to screen companies´ standing and put the accent on terms of contract so that debts will be paid in a term of maturity. However, if disputable or desperate debts will appear (even thought precautions are done), it is required to use all of the possible security instruments, with respect to their effectiveness. In my diploma thesis I would like to evaluate control of outstanding and then I make a proposal of debts control system in the ABCmont company. Integral part of my case study will be a rating of the particular customers´ segment, methods of the emendatory items and possibilities of accountant and taxation solutions.

This thesis examines part of financial analysis focused on financial risks arising from the results of the financial analysis. The theoretical part defines the basic concepts of financial analysis, including formulas necessary for the analytical part of the work. Further defines the terms relating to the areas of risk, risk analysis and risk reduction methods. The analytical part is concerned with the present state of the selected company. The final section contains suggestions for improving the financing and stabilization of the company.

保險契約中之停效與復效制度，為有別於一般民事契約之特殊制度，其目的在使一時忘記或無力繳交續期保費，不會立即遭到保險人終止保險契約，要保人並得在一段復效期間內，於符合一定條件下，恢復原保險契約之保障。至於復效時必須符合之條件，各國規定不盡相同，但通常包括下列項目：(1)復效申請書(2)提供被保險人之可保證明 (3) 繳清欠繳保費(4) 保險人之同意。我國過去因舊保險法、施行細則及示範條款三者間，對復效應具備之要件規範並不一致，引起學說之重大爭議，法院判決亦常見不同之判決結果，致保險實務上糾紛不斷。 為解決保險市場之脫序現象，九十六年七月十八日修正之保險法，乃對保險法第一百十六條作大幅修正，明確規定如下：「停止效力之保險契約，於停止效力之日起六個月內清償保險費、保險契約約定之利息及其他費用後，翌日上午零時起，開始恢復其效力。要保人於停止效力之日起六個月後申請恢復效力者，保險人得於要保人申請恢復效力之日起五日內要求要保人提供被保險人之可保證明，除被保險人之危險程度有重大變更已達拒絕承保外，保險人不得拒絕其恢復效力。」新法對保險市場新秩序之重建應有重大助益，但新法也衍生一些新的問題，諸如，可保證明之意義及範圍、要保人提供不實可保證明時應如何依法處理、危險程度有重大變更已達拒絕承保程度之認定標準及核保標準、保險人有無要求附條件同意復效之權利，以及復效生效時點如何認定…等疑義，均有待釐清及解決。本研究廣泛蒐集及比較各國立法制度，並整理我國實務判決重要爭點，剖析新法對保險市場產生造成之影響，並對新法產生之新問題提出本文意見與建議，以作為日後研擬修法時之參考。 / The suspension and reinstatement system of insurance contracts is a specific system different from other civil contracts. Its purpose is to prevent proposers, who forget to or are unable to pay premium other than the initial premium, from being terminated of insurance contracts by insurers. The proposer may reinstate the original policy within the time period for applying for reinstatement and when conforming to certain terms. Regarding the terms of reinstatement, the contents are varied among countries but usually include the following items: (1) a reinstatement application; (2) evidence of insurability; (3) prepayment of any overdue premium; and (4) approval of the reinstatement application. Before the Amendment to the Insurance Act in 2007, the terms of reinstatement were stipulated differently among the Insurance Act, the Enforcement Rules for the Insurance Act and the Model Provisions for life Insurance Policies. As a result, there were serious debates of schools, while different judgments delivered by courts of law for similar cases. Thus disputes were continuously happened in terms of insurance practices. Resolving the disorderly phenomenon in the insurance market, Article 116 of the Insurance Act was amended on 18 July 2007 as the following: “A suspended insurance contract shall be reinstated after the premium, the interest stipulated in the insurance contract, and other expenses are paid, provided that such payment is made within six months from the date of suspension. Where the proposer applies for reinstatement more than six months after the date of suspension, the insurer may require that the proposer furnish proof of insurability for the insured, and the insurer may not refuse reinstatement unless the insured's degree of risk has undergone a change that is sufficiently material as to justify refusal to insure”. The amended Act contributes the rebuilding of the order of the insurance market. However, it also produces some new problems. For example, the meaning and scope of the evidence of insurability, how to deal with the reinstatement when the proposer providing lapsed evidence of insurability, the approval and underwriting when the insured's degree of risk has undergone a change that is sufficiently material as to justify refusal to insure, whether the insurer has the right to require some conditions for its approval of reinstatement, and how to recognize the effective time of reinstatement. All these problems still remain unsolved. The study widely collects and compares different countries’ legislative systems, gets together the important points in dispute, analyzes the amended Act’s impacts on the insurance market, and presents opinions and recommendations, which could be reference for amending the Act in the future, on these new problems caused by the amended Act.

The goal of this thesis is the individual types of debts characteristic including their control, posting and taxation incidence in a concrete business company. The thesis is divided into some separate chapters. In the first chapter there is described the selected business company making in a branch of production and trade. The second chapter refers to debts posting including tax aspects. It is concentrated on accounting transaction, that are accounted differently in the company by posting said in the theoretical part of the thesis or that occur extra here. From tax aspects it is mentioned not only their posting but also the way and amount of the creation of adjusting items to overdue outstanding debts and write-off. It is also said their impact on economic result and tax base in 2008 here. The last chapter engages debts control. First it is made financial analysis of debts, time test and Marko analysis. Later on it is described the current system of debts control related to business conditions, customers information, safety instruments and recovery of debts.