"Scientific research" Almanac

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  METHODS FOR ASSESSING THE TECHNICAL RESERVES AND THE RESERVES RISK OF INSURANCE COMPANIES

  The object of this study is general insurance companies. The study focuses on methods for assessing the outstanding claims reserves and how they assess the risk of outstanding claims reserves insufficiency. The goal of the project is to review and systematize the scientific literature regarding the developed methods for assessing technical ... The object of this study is general insurance companies. The study focuses on methods for assessing the outstanding claims reserves and how they assess the risk of outstanding claims reserves insufficiency. The goal of the project is to review and systematize the scientific literature regarding the developed methods for assessing technical reserves. The study argues that the stochastic methods allow for not only predicting the expected outstanding claims but also optimizing this assessment and deriving the reserves’ distribution. As a result, the study proposes a methodology for assessing the risk of insufficient reserves for outstanding claims in accordance with the requirements of the Solvency 2 regime.

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  NATURE, ORGANIZATION AND MODELLING OF ACCOUNTING POLICY IN NON-FINANCIAL ENTERPRISES

  Accounting policy is a specific and dynamic economic model, which is the basis for the provision of management information in an enterprise. The current economic conditions require disclosure of reserves for optimizing the accounting policy in non-financial enterprises to achieve maximum efficiency of their economic activities. The aim of the ... Accounting policy is a specific and dynamic economic model, which is the basis for the provision of management information in an enterprise. The current economic conditions require disclosure of reserves for optimizing the accounting policy in non-financial enterprises to achieve maximum efficiency of their economic activities. The aim of the study is to examine the theoretical and organizational aspects of accounting policy and to provide opportunities for its modelling in non-financial enterprises. The theoretical and practical studies lead to the conclusion that there are reserves for optimizing the accounting policy in non-financial enterprises in terms of content, organization and practice in order to improve its information capabilities.

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  IMPLEMENTATION OF MODERN FLT METHODS

  Motivation is an important factor in learning a second and foreign language. It is defined as the individual attitude, desire and efforts of the learner. Motivation is essential for achieving better language skills and increasing the capacity for learning since without motivation the learning capacity decreases. The research aimed to determine to ... Motivation is an important factor in learning a second and foreign language. It is defined as the individual attitude, desire and efforts of the learner. Motivation is essential for achieving better language skills and increasing the capacity for learning since without motivation the learning capacity decreases. The research aimed to determine to what extent and which motivational factors may be affected by the introduction of modern technical devices and information technologies in the teaching of a foreign language. To achieve this primary objective the team reviewed the existing publications in this field and conducted surveys with students, developed systems of training materials and provided interactive teaching aids. The results from the analysis of empirical data are summarized in conclusions and concrete proposals for improvement of the learning process.