|
| |
|
|
Modeling dependencies in claims reserving
Kaderjáková, Zuzana ; Pešta, Michal (advisor) ; Branda, Martin (referee)
The generalized linear models (GLM) lately received a lot of attention in modelling the insurance data. However, the violation of assumptions about the independence of underlying data set often causes problems and misinterpretation of achieved results. The need for more exible instruments has been spoken out and consequently various proposals have been made. This thesis deals with GLM based techniques enabling to handle correlated data sets. The usage have been made of generalized linear mixed models (GLMM) and generalized estimating equations (GEE). The main aim of this thesis is to provide a solid statistical background and perform a practical application to demonstrate and compare features of various models. Powered by TCPDF (www.tcpdf.org)
|
|
|
Bayesian Approaches to Stochastic Reserving
Novotová, Simona ; Pešta, Michal (advisor) ; Branda, Martin (referee)
In the master thesis the issue of bayesian approach to stochastic reserving is solved. Reserving problem is very discussed in insurance industry. The text introduces the basic actuarial notation and terminology and explains the bayesian inference in statistics and estimation. The main part of the thesis is framed by the description of the particular bayesian models. It is focused on the derivation of estimators for the reserves and ultimate claims. The aim of the thesis is to show the practical uses of the models and the relations between them. For this purpose the methods are applied on a real data set. Obtained results are summarized in tables and the comparison of the methods is provided. Finally the impact of a prior distribution on the resulting reserves is showed. Powered by TCPDF (www.tcpdf.org)
|
|
|
Volunteering and armed forces
Komedová, Kateřina ; Pernica, Bohuslav (advisor) ; Stejskal, Libor (referee)
The MA thesis "Volunteering in Armed Forces" focuses on describing and analysing the phenomenon of volunteering in relation to the voluntary service in the reserves of the armed forces. This topic is highly relevant in the Czech context, as there are long-term efforts made by the Czech Armed Forces to strengthen and enhance this specific component of national defense. In 2012 a new concept of reserves, the Active Reserve Concept (Koncepce aktivní zálohy) was finally approved by the Czech government. The first objective of this thesis is to shed some light on the general motivation of the volunteers to join the reserves and to show whether the incentives are mainly economic, socio-psychological or whether other factors are at play. In order to do this, the volunteering as such must first be defined as a phenomenon influencing the entire society. Then it is also necessary to show how volunteering related to national defense differs from other forms of volunteering. Next, the thesis illustrates how the system of active reserves works in a number of selected countries (Denmark, Germany, the United Kingdom, the United States), where this model is applied for a long period of time and became widely accepted. The author points out the differences in national characteristics and other differences from the...
|
|
|
Tax Optimalization of The Legal Entity
Teplá, Alena ; Kresová, Šárka (referee) ; Svirák, Pavel (advisor)
This bachelor thesis solves problems with the optimization of corporate income tax. Tax optimization is a legal technique to decrease tax liability of each company. We can use several ways to reduce taxes legal method. The bachelor thesis is divided into three main chapters. First chapter focuses on theory, second part is showed the whole procedure of tax calculation and selected ways of tax liability optimization are described in the practical chapter. In the third part are suggested the concrete solutions for the company. The main aim of the bachelor thesis is to clarify theoretic terms connected with taxes, after that is solved and analyze tax liability, which is enables by current legislation of the Czech Republic.
|
|
|
A Proposal of a Solution to the Optimization of the Corporate Income Tax by Using Depreciation, Reserves and Adjusments
Bláhová, Šárka ; Iva, Klimendová (referee) ; Svirák, Pavel (advisor)
Tax optimization is a way to reduce the tax liability, without the law was violated. Legislation of the Czech Republic provides several ways in which you can edit, respectively. reduce the tax base. The aim of this work is to propose the best solution calculating tax obligations to pay the tax as low as possible. The work for this purpose will be the three ways to optimize your tax liability, namely: different methods of depreciation, creation of reserves and their dissolution and utilization of adjusments. Ways to reduce the tax liability is, of course, more and each company chooses the one that is most suitable for them.
|
|
|
Company Financing via External Funds
Krčál, Šimon ; Chaloupka, Viktor (referee) ; Meluzín, Tomáš (advisor)
The Diploma Thesis deals with the problem what resources are the most optimal to be used for financing if a company wants to renovate its real estate property. The core of the work is the comparative analysis of bank loans, a real estate leasing, subsidy programmes and reserves for fixed assets renovating. The thesis focuses on finding certain outputs which represent always the best option from several possibilities of financing, either from external or internal resources.
|
|
| |
|
| |
|
|
Reserves - an instrument of caution
Štychová, Andrea ; Randáková, Monika (advisor) ; Míková, Marie (referee)
In the introduction the bachelor's thesis focuses on terms such as the principle of prudence, the true and fair view, going concern in the foreseeable future and the accrual principle. The next part deals with instruments of caution - depreciation, adjusting items and reserves. It focuses on different types of reserves. In the practical part it is analyzed,what types of reserves are most frequently shown by enterprises in the czech region in 2012.
|
guest ::
