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Premiums in life insurance
Švec, Martin ; Zamazal, David (advisor) ; Branda, Martin (referee)
In the present thesis we study with-profit policy in life insurance. First we intro- duce general information about profit sharing and basic terms. We shortly look at the life insurance legislation. In the main part of thesis we look at three me- thods of calculation profit sharing and thereafter own method will be suggested. In second part of thesis we describe cash-flow model of life insurance implemented in iWorks Prophet Software. All methods with various economic scenarios and with various parameters settings will be tested in this model. Finally we analyse results of projections, we compare cash-flow for important variables a we describe advantages and disadvantages for every method.
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Premiums in life insurance
Švec, Martin ; Zamazal, David (advisor) ; Branda, Martin (referee)
In the present thesis we study with-profit policy in life insurance. First we intro- duce general information about profit sharing and basic terms. We shortly look at the life insurance legislation. In the main part of thesis we look at three me- thods of calculation profit sharing and thereafter own method will be suggested. In second part of thesis we describe cash-flow model of life insurance implemented in iWorks Prophet Software. All methods with various economic scenarios and with various parameters settings will be tested in this model. Finally we analyse results of projections, we compare cash-flow for important variables a we describe advantages and disadvantages for every method.
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General Partnership
Soukupová, Markéta ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
This thesis focuses on the general partnership. The theoretical part aims to specify general partnership in the background of the Czech Republic. First, it defines terms closely connected with general partnership. Further, it describes the general partnership itself. The life cycle of the general partnership is elucidated on specific cases and complemented by accounting for the specific facts. The practical part explores the existing general partnership with the aim to determine typical general partnership on the Czech market.
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Analysis of the impact of legislative changes on the accounting
KLIČKA, Jiří
The aim of my thesis was to show the influence of legislative changes on the accounting of business corporations. Analyses were performed on actual legislative changes, which to the greatest extent related to the recodification of private law in the Czech Republic and their entry into force of law about and concerning commercial companies and collectives. These factors resulted in adjustments to several provisions of laws regarding accounting and related supplementary regulations. On the basis of these analysed legislative changes, case studies were subsequently developed for a specific business corporation, namely the company STAX Metal Fibers s.r.o. The individual parts of the case studies were developed according to the actual state of the business corporation, and these case studies may be used by the enterprise to enhance its business activities further. The suggestions were concentrated on the area of reserve funds created within the accounting entity, the introduction of common stock, the possibility of advance or down payment in proportion to share of profits and a proposal to use sanctions from outstanding claims. In the conclusion recommendations were made concerning legislation with a special focus on the ambiguity of some terms in different laws.
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