Reinsurance is the insurance protection of an insurance company. Retrocession is reinsurance for a portfolio of reinsurance contracts. Reinsurance portfolios can comprise several thousand contracts that may be contingent on the same events, which makes retrocession a complex decision. This thesis develops an optimization model for retrocession, where the aim is to maximize the expected result and satisfy contraints on risk. A review and development of risk measures that can be included in the model is performed. The optimization model is implemented and applied to a large portfolio of reinsurance contracts using mathematical programming algorithms. Results suggest that a benefit amounting to several percent of the annual expected result may be obtained by applying optimal retrocession to the reinsurance portfolio. The results depend on several assumptions that, if not fulfilled, may diminish the benefit. / Återförsäkring är försäkringsskydd för försäkringsbolag. Retrocession är återförsäkring för en portfölj av återförsäkringskontrakt. Återförsäkringsportföljer kan bestå av era tusen kontrakt som kan vara beroende av samma händelser, vilket gör beslutsfattande om retrocession komplext. Denna rapport utvecklar en optimeringsmodell för retrocession, med målet att maximera det förväntade resultatet samt uppfylla begränsningar på risk. En överblick och utveckling av riskmått som kan tillämpas i modellen genomförs. Optimeringsmodellen implementeras och tillämpas på en stor återförsäkringsportfölj genom att använda optimeringsalgoritmer. Utfallet av optimeringen indikerar att en förbättring på era procent av det årliga förväntade resultatet skulle kunna uppnås genom att tillämpa optimal retrocession på återförsäkringsportföljen. Utfallet beror dock på att era antaganden gäller. Om antagandena inte gäller så kan förbättringen utebli.

This dissertation examines the roles of popular sports baseball and Gaelic Games in Taiwanese and Irish society respectively between the years 1884 and 1968. During this period, the spread of each sport in popularity and the subsequent increased profile in the public realm highlighted similar challenges faced by the societies of each territory as inhabitants of minor players in a global political system dominated by major powers. The development of Taiwanese baseball and its spread in popularity during the colonial period reveals the extent to which divisions between colonial Japanese and local Taiwanese blurred beyond the parameters of governmental efforts at coexistence and assimilation. Two teams in particular, the Nenggao team of 1924-25 and the KANO team of 1931, give evidence of a colonial Taiwanese sporting culture that featured strengthening connections with sporting culture in Japan. In both cases, baseball displayed potential as an integrating force in colonial Taiwanese society between social groups resident on the island rather than as a source for opposition to colonial rule. This is in direct contrast to Irish society, where the resurgence in popularity of Gaelic Games occurred within the political context of exclusivist nationalism. Gaelic Games existed as cultural markers of an Irish culture defined by a Gaelic ethnic identity and political commitment to an Irish nation state, choosing to ignore the realities of partition and the existence of a sizable Loyalist community in the north of the country. This viewpoint persisted until the late 1960s, when the eruption of paramilitary violence in Northern Ireland irrevocably changed the terms of Irish political participation. At the same time, Taiwanese baseball transitioned from a shared cultural form between Taiwan and Japan to a potent avenue for emerging Taiwanese political voices in 1968 with the widely celebrated success of the Hongye schoolboy baseball team. Baseball’s popularity had persisted in the face of ambivalent attitudes among ruling Guomindang officials following retrocession, but the Hongye victory marked the introduction of specific political overtones to Taiwanese baseball, bringing an end to decades of the sport’s primary role as an act of public participation with limited political connotations. / text

Made available in DSpace on 2015-03-05T17:16:47Z (GMT). No. of bitstreams: 0 Previous issue date: 11 / Nenhuma / Esta pesquisa consiste na análise do Princípio da Proibição do Retrocesso Social a partir dos pressupostos da Hermenêutica Filosófica. Inicialmente, aborda-se a Hermenêutica Filosófica a partir dos postulados do “círculo hermenêutico” e da “diferença ontológica” entre ser e ente, apresentando a referida matriz teórica como instrumento de rompimento com o modo de pensar metafísico e com a dogmática jurídica tradicional, buscando atribuir sentido ao paradigma do Estado Democrático de Direito. Posteriormente, realiza-se a análise do Princípio da Proibição do Retrocesso Social a partir do paradigma do Estado Democrático de Direito, através da elaboração de uma Teoria da Constituição adequada à realidade brasileira e do duplo viés de realização dos Direitos Fundamentais. Por fim, analisa-se o estado da arte, verificando-se a aplicação do Princípio do Retrocesso Social em Tribunais estrangeiros e pátrios, privilegiando-se a análise do discurso decisório do Supremo Tribunal Federal / This research consists of the analysis of the Principle of the Prohibition of the Social Retrocession from the estimated ones of the Philosophical Hermeneutics. Initially, it from the postulates of the “hermeneutic circle” and the “ontological difference” between to be and being is approached Philosophical Hermeneutic, having presented related the first theoretician as instrument of disruption with the way to think Metaphysical and the traditional legal dogmatic, searching to attribute sensible to the paradigm of the Democratic State of Right. Later, it is become fullfilled analysis of the Principle of the Prohibition of the Social Retrocession from the paradigm of the Democratic State of Right, through the elaboration of a Theory of the adequate Constitution to the Brazilian reality and of the double bias of accomplishment of the Basic Rights. Finally, the state of the art is analyzed, verifying itself it application of the Principle of the Social Retrocession in foreign and native Courts, being privileged i

Made available in DSpace on 2016-04-26T20:20:58Z (GMT). No. of bitstreams: 1 Priscilla Okamoto.pdf: 566646 bytes, checksum: 457a8c75c7c44548c851a4446443b007 (MD5) Previous issue date: 2012-05-29 / The purpose of this study is to explore the possibility to apply the principle of the retrocession prohibition to some constitutional rules that deal with limitations on the taxing power. In order to accomplish this, first, the principle of retrocession prohibition was explored. Second, the research studied concepts related to the non cumulativity of ICMS, IPI, PIS/Pasep and Cofins, the ability to pay principle, the selectivity of the ICMS and IPI, the tax exemption, the immunity and the suitable tax treatment for the cooperative act. Based on each limitation, this work evaluated if it is possible to use the principle of retrocession prohibition to prevent the repeal of legislation that gives efficacy to these constitutional restrictions. The results have presented evidences that it is appropriate to apply this principle in some situations / Este trabalho tem como objetivo verificar a possibilidade de aplicação do princípio da vedação do retrocesso a algumas normas constitucionais que tratam de limitações ao poder de tributar. Para tanto, em primeiro lugar, foi estudado o princípio da vedação do retrocesso. Em seguida, foram apresentadas noções sobre a não cumulatividade do ICMS, IPI, PIS/Pasep e Cofins, o princípio da capacidade contributiva, a seletividade do ICMS e do IPI, a isenção, a imunidade e o adequado tratamento tributário ao ato cooperativo. Após o estudo de cada uma dessas limitações, foi averiguado se é possível invocar o princípio da vedação do retrocesso para impedir a revogação de legislação que confere eficácia a essas limitações constitucionais. Chegou-se à conclusão que é cabível a aplicação desse princípio em algumas situações