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The stochastical approaches to the claims reserving
Hronová, Lucie ; Witzany, Jiří (advisor) ; Kolman, Marek (referee)
The subject matter of this master thesis is the introduction to the claims reserving methodology applied in the general insurance with the focus on the agragated data represented in the form of triangle schemes. First the basic deterministic methods are to be presented including the Chain ladder method as the most known and widely used tool in claims reserving. Next we will concentrate on the stochastic approaches. The method of bootstrapping is to be described more in detail as it is the main topic of this thesis. Finally the accuracy of the prediction of several specific models and algorithms is to be examined with the goal of their overall comparison (using randomly generated input data).
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The european legislation in relation to the exceptions granted to members of EU from the common system of VAT
Hronová, Lucie ; Svátková, Slavomíra (advisor) ; Říhová, Lucie (referee)
The value added tax has been adapted by various legal instruments of the European community (regulations, directives, decisions etc.) which are used to harmonise this tax. Together these documents establish "the common system of VAT". The time definition of this system is not simple, because of newly ratified legal instruments that are reacting to both Community requirements and the current economical situation. At the present time, combating tax evasion is the fastest developing part of the common system. Tax evasion is significantly reducing revenues of the whole Community by reducing the revenues of single member states. Even if the European Union always places emphasis on the equal conditions for all member states in all areas of interest including claiming VAT, there are some exceptions from the common system granted for member states. The main objective of these exceptions is to take into consideration the specific conditions in each member country through special instruments added to the common VAT system. These exceptions should simplify the acceptance of the common system by all member states.
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Financial analysis of Cukrovar Vrbátky, a.s.
Hronová, Lucie ; Mikan, Pavel (advisor) ; Vávrová, Hana (referee)
The object of this thesis is the financial analysis of the company Cukrovar Vrbátky, a. s. Its purpose is to provide the minority shareholder with the overview of the financial position of the company during the tracking period, so that it could serve as one of the information sources for his investment activities. The company is presented at the beginning of the thesis along with the sugar industry development. The introduction to the financial analysis theory follows, comprising the description of particular methods and tools applied by the financial analyst. The core of the thesis is the application of certain methods for the purpose of the evaluation of the company's financial situation within the years 2004 to 2008.
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