Дисертації з теми "Life insurance corporation"

碩士
華梵大學
工業設計系碩士班
94
“Intangible products” is one kind of product that is invisible and cannot be touched. The features are no shape, colorless, tasteless and unable to be preserved. Life Insurance is the most representative among the industries. It is more difficult to operate Life Insurance because the intangible product is distinguish from general industries which manufacturing and selling physical products. Therefore, the topic is set for the thesis research. This research used the qualitative method, reviewed the past literature correlation data and interviewed with experts by asking structural questions. The key success elements of products have been concluded in 3 proven directions：Management Performance, Education & Training and the Competitive Advantage based on the view points of case study company’s project officers, agents and consumers. The result of doing the research of Life Insurance successful products in the service industry is to provide the references for present enterprises. The analysis results for the case study of Life Insurance products is categorized into three parts：Buying Needs, Products Key Success Factors and Future Development Trend listed as the following： 1. “Permanent Medical Insurance” and “Permanent Critical Illness Insurance” are the products most conform to the market demands. 2. The products key success factors are formed by Corporate Image, Capital Scale, Financial Achievements, Target Market, The Diversification of Product Combination, Comprehensive Education & Training, Direct Selling Approach of Agents, Establishment The Notability of The Brand, The Competency of All-rounded Services and The Civilized Disease Increases Progressively. 3. Insurance product packages and the satisfaction level are based on The Success Elements of Fulfilling Consumer Needs, The Professionalism of The Agent, Sincere Attitude After Sales Service and Prompt Action in Claims. 4. All the risk factors encountered by Life industry when running the business of Life Insurance products are caused by Ineffective Management for The Quality of Policies, Restriction on Underwriting Cases, The Implementation on Risk Control Management and The Dispute Due To The Improper Selling of Agent. 5. The optimistic factors for future development trend of insurance products is based on The Change of Population Structure, The Advance of Education Level, The Insufficiency of Social Welfare, Product Diversification and The Influences on Media. The conclusion of the research is expected to provide the priority references for Life insurance industry and other enterprises of intangible products when designing the innovation products in the future. Keywords:Intangible product, Life Insurance industry, the management performance, Education and Training, The competitive advantage, Key success factor

碩士
國立政治大學
企業管理研究所(MBA學位學程)
106
Although Taiwan's insurance industry is known for their good service quality, Taiwan’s insurance market is gradually becoming saturated and highly competitive. Due to the restriction of the size of the domestic market, it is necessary to expand overseas so as to increase the growth opportunities and profits for the insurance industry. Enterprises facing the threat posed by the domestic market must move in the direction of internationalization. These are the challenges and trends that the enterprises have to face today. It is also important to pursue more substantial growth and achieve the goal of maximizing profits by actively extending its business territory to other countries overseas and adopting an international strategy. In this study, I will analyze the internal and external environment of Fubon Life Insurance Co., Ltd. In order to make recommendations for internationalization, I will also explore its opportunities and challenges. Fubon Life entered the Korean market through joint ventures in 2015 and has partnered with Korea Hyundai Motor Group to acquire a 48.62% stake in Hyundai Life Insurance, a subsidiary of Hyundai Motor Group. Fubon Life is the first life insurance company among Taiwanese insurers to enter the Korean market. Finding trustworthy long-term partners in the less familiar Korean market can help by gaining knowledge of Korean market operation, diversify operating costs and risks, and play in part of the advantages in cooperating with partners. In this study, I will first analyze utilizing PEST analysis, exploring the overall external environment faced by individual companies and examining the four factors such as politics, economy, society and technology and industry environment in the overall environment one by one. Based on this analysis, I will find out the opportunities and threats that may exist in the future development. Another analysis that I have explored would be the company's internal environment. The purpose of this analysis is to distinguish the advantages and disadvantages of the company, throughout the analysis TOWS will be utilized putting forward SO, ST, WO, WT strategy. In order to reduce internal disadvantages and avoid environmental threats, this paper explores the case study of the internationalization strategy of case company entering the Korean market. This paper then ends with the conclusion and suggestions to be used as a reference guideline for the business owner’s future business management.

碩士
淡江大學
管理科學研究所企業經營碩士在職專班
96
With the coming of the “Meager Profit Time”, life insurance industry has taken on a multi-channel marketing strategy than the traditional distribution method of direct sales in order to lower the costs of employments and personnel. This change has yield the continuous decrease on companies’ intake of new employees, hence, the study on effects of newcomers’ adaptation abilities, learning abilities, and effectiveness of goal achievement on the organization management efficiency and personnel mobility is a worthy subject of interest. This research focuses on 1) impacts of implementing mentoring system in the insurance industry on condensing the process of organization socialization; 2) investigates the mentoring function differences based on different mentoring relationships and; 3) correlations of organizational socialization and organizational commitment on different mentoring relationships. This research sampled the sales personnel of New York Life insurance Taiwan branch and obtained two hundred and sixty-seven valid questionnaires, and concluded the following conclusions with the data gathered. 1. The majority of females have a “formalized” mentoring relationship; whereas males tend to hold the mentoring relationship “informally”. 2. When the mentor is from a high-rank executive position, there is a high probable that the protégé also becomes a high-rank executive, which fortifies the practice of “mentoring”. 3. Although there was no significant difference observed on mentoring function based on the two different mentoring relationships, but the “organization socialization” and “organization commitment” of the formal mentoring relationship is observed to be better than it of the informal mentoring relationship. 4. The formal mentoring relationship shows an enhanced “organizational purpose and values”, as well as stronger “communication” than the informal mentoring relationship on the “organizational socialization” aspects. 5. The formalized mentoring relationship demonstrates greater “striving power” with the “organizational commitment” than it of the informal mentoring relationship. 6. The “role modelings function” and “career-related function” of mentoring substantially impact on the “organizational commitment”.

碩士
銘傳大學
國際企業學系碩士在職專班
100
With open and highly competitive Taiwan insurance market.It is a topic worth to study that how foreign life insurance company subsidiary respond to complicated local financial environment ,developing their own resources and power and usesubsidiary roles evolution strategy to benefit the other subsidiary in the group. The study using secondary data analysis and indepth-interview to analyze four foreign insurance company subsidiary of Taiwan that how many subsidiary roles, evolution process , and their influence factor as the reference of executive team in Taiwan insurance company.The main discover with the followings :Subsidiary roles evolution was driven by 2 influence factors , one is the parent company’s strategy about importance of local market , the other is subsidiary’s ability of using resources and power will effect the subsidiary role. The study shows that despite of subsidiary roles is neutral , if subsidiary roles is contributor or strategic leader, their own human resources will flow to the other subsidiary therefore creative more job promote and value for the good performance employee. If the subsidiary roles is implementer, because of small organization limit the career path of good performance employee, they would have to choose to leave and join the other competitors that suffering their own company.

碩士
中原大學
企業管理研究所
101
Capability of addressing in the dynamical change of environment along with relevant strategies and proposals are mandatory to a company’s sustainable operation. This study originated from a base considering Cathay’s financial group to be the leader of finance industry in Taiwan, the largest holding company amongst of all domestically. However, Cathay Financial Holdings (hereinafter referred to as “Cathay”) had rare change in the market value over the past ten years (from 2000 to 2011), which was around US$10 b to US$11 b. Compared with other companies, we may say that Cathay is encountering a bottleneck in the operation. Mr. Tsai, Hong-Tu, the Chairman to the Cathay Financial Holdings, said: "In the face of rapidly changing financial markets and challenge raised from industries’ competitive situations, we are going to make the Cathay Financial Group continue to be a pioneer in fifty years to come, achieving a goal of becoming the best financial institutions in Chinese area." Therefore, Cathay Life Insurance launched a project which focused on the enhancement of organizational change, and thus oriented in the future operations. This study was based on the dimension and guideline a consultancy firm named McKinsey proposed with literature in topic of organizational change, where multiple interviews with experts amid the Cathay Life Insurance were utilized to establish an evaluation framework, then experts were pleased to revise such guidelines through the Delphi method to form the research framework. Considered dependency existed between factors, network analysis method applied widely in the multi-criteria decision making module was used to identify key factor(s) of improving organizational nature in the Study herein. McKinsey had a particularly-designed questionnaire derived from dimension and guideline for sampled interview conducted on all employees for the investigation and diagnosis of nature of organization; among all colleagues as the respondents in the interview, supervisor accounted for 75% of all which was quite high. Indicated from the survey, the respondents had varied expressions in their views of dimensions and guidelines for the company in the case study where higher the percentage, better the performance shall be. McKinsey proposed for improvement of organizational nature based on those guidelines performed weaker and Cathay Life also proposed to improve organizational nature, but the base of indicator in the performance is the same with that proposed by McKinsey. However, for issues as to decision-making dimension, an organization shall pay special attention to those over-focused indicators, and such indicators may not necessarily in better or worse performance. Therefore, this study was triggered to conduct weighting factor analysis based on McKinsey-proposed architecture, and thus determined indicators desiring improvement, with excessive focus and needing maintenance. As the network process analysis method emphasizes that more or less dependency existed between guidelines that in the applications, it is also an effective tool to identify the key factors; hence, this study used network analysis to clarify interactive relationship among variables and identify key factors to influence case company’s improvement of organizational nature. Indicated from the findings, keys to improve organizational nature shall consist of performance contract, innovation and creation, award and punishment management, interior competition, employee performance evaluation and company value, where the inner meanings behind management are outlined as follows: 1. Performance Contract: It shows that the case company shall promote accrual system through confirmation of target and formal target as to the cultural performance where the incentive programs not only facilitate employee to perform well, but also achieve organizational target. 2. Innovation and Creation: It represents that the case company shall be the supportive of spirit of innovation, creation and voluntariness. Innovation is the ideal way to be the winner in the modern world. Innovative results, that is, sustainable revenue growth and profitability, shall be critical to your entrepreneurship. 3. Awards and Punishment Management: The case company shall promote accrual system through individual performance incorporated with awards and punishments, where the base to award or punish someone shall be in public which enables employee to catch the whole picture and accrual system is activated by such system to achieve organizational target. 4. Internal Competition: The case company must emphasize result and achievement, while facilitating performance through healthy competition internally. Competition constitutes effort made for common purpose through people exerting capabilities in diverse manner; hence, organizational performance shall be achieved through such healthy competition internally. 5. Employee Performance Evaluation: The case company shall utilize systems such as formal performance evaluation, feedback and tracing action to coordinate and control mobility of talent. Employee performance evaluation is connected to the employee closely that only justifiable manner behind evaluation enables to retain talents with outstanding performance, further enhancing organizational performance and achieving purposes of improving organizational nature. 6. Company Values: The case company shall establish a powerful value raising sympathy to the employee for inspiration, which refers to an ideal honored and practices observed during operation, which thus becomes a powerful value raising sympathy to the employee for inspiration and an entity or organization must propose a common concept of ideal and practice for operation which is acceptable to all employees. The findings also indicated that the case company had great performance in both dimensions including performance contract and internal competition; hence, they need to be maintained continuously; on four guidelines including innovation and creation, awards and punishment management, employee performance evaluation and company values, the case company had ordinary performance which desire improvement therewith. This study helped viewing all indicators in the case company which desire improvement and with excessive focus, further adjust allocation of resource and facilitate the case company to exert its best effect on improving organizational nature.

碩士
崑山科技大學
企業管理研究所
95
Stepping into the 21st century, Information Technology has reached a new era, and its market competition has become hotter than ever due to the request for higher standards. To all corporations, their means of survival is profits. The source for profits are customers; may it be business clients or individual consumers. Domestic insurance industry’s tactic on customer relationship has developed into using IT as a tool for Customer Relationship Management. 21st century is (e 世代), naturally, the information technology is advancing into a powerful tool, but the merging of the (CRM) and (IT) has to first unify the company’s business strategies for it to be successful. New Information Technologies such as the Internet 、Data Warehouse、Data Mining and IA has matured. They rely on strong interaction with the consumers to gain an edgy on the competition with other forms of communication. The goal of the company is to use the advantages that the IT provides so that it will stand out from the crowds. International Data Corporation 1996 memoir pointed out that, In the past succeeded establishes the material warehousing in the middle of the enterprise, its three year average ROI (Return on Investment) reached as high as 401%, in which even has 15% to surpass 600%.Obviously the enterprise establishes the superiority which the material warehousing institute possibly produces indeed is quite astonishing. After this research discovery, the Mt. Na person uses the material to store in a storehouse the biggest use long-lived, is must be able the conformity various subsidiary companies material, lets the servicer help the customer quantity body making to order integrity to manage finances the plan.But for will achieve forever twists goal of for a long time the management, will impel the CRM marketing strategy continually, will provide the customer using the information science and technology the multi-dimensional service pipeline

碩士
國立高雄第一科技大學
風險管理與保險研究所
100
The life insurance industry has been concerned about potential default and prepayment factors of its mortgage loans, but recent studies have paid little attention to the single prepayment choice among the different types of repayment behaviors. For this reason, our sample in this study is collected from actual loan dataset of one famous life insurance company for the period 2005 to 2009. And then exploring what affect determinants of actual prepayment which affect profitability of loan activities. According to the theoretical hypotheses of the nested logit model, there will be three alternatives which are the on-time repayment, short-term prepayment and long-term prepayment adopting to establish empirical models. The empirical results show that the short-term prepayment behavior is affected significantly by type of repayment, and long-term prepayment behavior is influenced significantly by six factors, namely the occupation, premiums to income ratio, loan-to-value ratio, type of repayment, location of collateral and sum of reimburse choices.

碩士
東吳大學
國際貿易學系
93
Related research in organizational behavior suggested that organizational commitment positively related to organizational identification. In recent years, it was proposed that consumers might have identification with specific organizations, such as highly recommended company or famous organization. Social identity theory was mainly applied to discuss employees’ interaction with their employed organization, seldom applied to explore consumers’ relationship with businesses or institutions. This research used “identification” construct tried to explore consumers’ mental willing in make relationship with business. With social identity and organization identification, the research tried to framework the identity attractiveness, identification and its impact on outcome variables. Data were collected from financial industry for empirical examination. 600 useful questionnaires were put into analysis with factor analysis, regression and t-test statistic tools. Research results focused that four hypotheses were supported. Identity attractiveness is the determinant variable which affects consumers’ identification with specific company. With higher identification, consumers have higher loyalty to specific company, higher tendency of altruistic behavior and customers recruiting. It is important implication for marketer to enforce identity attractiveness, and identification, to induce positive favorable consumers’ behavior.

碩士
國立高雄大學
國際高階經營管理碩士在職專班(IEMBA)
102
For recent years, the financial environment has a drastic change. The competition of Taiwan insurance market has been fierce. Since the financial tsunami happened in 2008, the believing of giant companies will never fall that has been disillusioned. Consumers have no longer obsessed to big branding companies. Instead, they turn to consider whether the insurance companies have a good corporate image, whether they have good quality of after-sale services, whether their insurance agents have a good expertise of insurance, and whether they have good quality of customer services, etc. Up to March 2014, there are 28 insurance companies in Taiwan. Among them, there are twenty four local-owned insurers and four foreign-owned insurers. Each individual of Taiwan people owns 2.22 life policies on average and the in-forced face amount gets up to 3.383 times of national income. The average of the annual paid premium is around NTD$99,855. The total collected premiums get up to 16.99% of GDP. The variety of the statistics shows that the life insurance market in Taiwan has grown gradually, but its growth has been slowing down. It is a worthy to study how to stand out the difference between your competitors and you in such a fiercely competitive market, how to continually sustain the good corporate brand, and how to keep the spirit of always putting honesty and services in the first place. Insurance product is an invisible asset and stresses on the quality of customer services. Therefore, this study is based on the method of Importance-Performance Analysis (IPA) to discuss the quality of customer services of N insurance company. Here this study takes Operation Unit B as an example to evaluate the quality of their customer services through survey questionnaires to collect data. This study has collected III 130 valid questionnaires and runs an analysis based on the collected data. In order to understand the performance of the customer services of N company, this divides the quality of customer services into four quadrants. The analytic result shows that N company performs a bit poorer in the quadrant of reliability, which is the most needed part for improvement based on customers’ opinions. However, different groups have very different views about the quality of customer services. Hopefully, through the analysis of the survey questionnaire, this study can provide N company a strategic suggestion for their service improvement to increase the satisfaction of their customers and create a better operational performance.

碩士
淡江大學
國際商學碩士在職專班
99
In recent years, life insurance industry is difficult in traiditional business because interest rate in Taiwan remains slowdown. Until 2001, the Investment-linked Policies (ILP) was approved by Insurance Bureau, and create a new vision of life insurance market, besides, the spread loss is gradually resolved because of ILP product issued in the market. The thesis is created by the theoretical framework (including Five Forces Model, Value Chain Model and SWOT analysis) and practical operation to understand character of ILP’s in life insurance industry and its future trend; and also further analysis of Taiwan ILP’s competitive advantage base on life insurance industry tendency and competitive factor. The research is also focus on case study of ILP’s provider and its advantage. To summarize purpose of the research – to figure out life insurance industry core competitive factor and the best business strategy. 1. The ability of new product development will be key competitive factor that the insurance corporation should have, to create company’s revnue and customer’s satisfaction. 2. The marketing strategy (inculdeing sturcture of sales and marketing) is necessary key factor to increase sales voulme, 3. The diversified sales channel will be the major trend of ILP’s product. It can reduce company’s business risk and enhance sales volume. 4. The in-service training is necessary key factor to increase sales volume and prevent sales dispute, 5. The smooth operation flow is necessary key factor to enhance operational efficiency and reduce operating costs. It can further to create more profit. 6. Establishing brand imag is one of the key important factors that the clients decide to purchase the product.

碩士
國立成功大學
企業管理學系專班
101
As the global financial market and information technology are constantly innovating and changing, the Taiwan government passed the “Financial Institutions Merger Law” in 2000 that allows industry consolidation of bank, insurance and securities in response to the rapidly changing financial market competition. In 2001, “Financial Holding Company Act” was then passed to have a substantial loosening of the cross-industry business restriction to financial institutions. With the gradual opening of the Acts, financial products were innovated, leading to business segmentation and differentiation within bank, insurance and securities to be gradually blurred since they provide consumers with “one-stop shopping” financial products. In this environment of endless innovating financial products, the selling environment and channels of original simple life insurance products were deeply impacted. The sales were evolved from the traditional salesman into diversified marketing channels. Under the dramatic changes of policies and financial environment, life insurance companies began to have cross-marketing for various financial products or sell by multiple marketing channels with financial holding companies. Since consumers’ decision-making processes to buy life insurance products are a series of complex processes, this study chose financial holding companies that operate or concurrently operate life insurance subsidiaries or affiliates as the subjects and gave the interviewees paper questionnaires and online questionnaires on mySurvey with a total of 420 effective questionnaires. The study aims to explore how financial holding companies’ brand images and interaction quality affect the consumers’ life insurance product repurchase intentions. The results verified that the financial holding companies’ brand images and interaction quality have positive and significant impact on consumers’ life insurance product repurchase intentions. By providing the results to financial holding companies, we hope to enhance the general effect on life insurance products’ marketing strategy adjustment of multi-channel processes.

碩士
國立高雄第一科技大學
風險管理與保險研究所
100
A Study on Key Factors on the Rejected Loan Risk: A Case of the Mortgage Loan of Life Insurance Corporation ABSTRACT Approved or rejected decisions seem to be the most important consideration in determining mortgage loans of entire life insurance industry. If one auditor decides to offer the loans, consequently, he maybe needs to deal with different abnormal repayment in the future. In the past, the issues of past literatures focus on multiple types of abnormal repayment from the viewpoint of both firms and borrowers. The purpose of this paper is using principles of operational risk assessment for varied loan applications to estimate the impacts on final outcomes of auditing decisions. And the sample in this study is collected from loan applications dataset of one famous life insurance company. And then exploring what affects determinants of approved or rejected decisions which affect profitability of loan activities. This study attempts to establish empirical model by employing the multinomial logit approach. The final result demonstrates that the approved decision is positive affected significantly by three factors, namely the occupation level, work age and loan-to-value ratio. And the implication of this conclusion is that reasonable percentage of rejected loan applications could elevate the probabilities of operational safety in life insurance industry, and create long-term stable performance in the future. Keywords: Life Insurance Industry, Default, Rejected Loan, Multinomial Logit Model.

博士
國立臺灣科技大學
企業管理系
92
Enterprise mobilization refers to the provision by an enterprise of the means for its employees to update information at any time and any place through the use of a wireless network system and related equipment. The implementation of enterprise mobilization can be separated into two main methods, non-enforceable and enforceable. Non-enforceable implementation refers to those situations where, although an enterprise encourages its employees to use a mobilized system, it does not enforce such use, whereas, the reverse is true in the case of enforceable methods. Since this is a relatively new research topic with very little previous research having been undertaken in this area, this paper employs a triangulation. This method enables integration of both quantitative and qualitative data, to investigate the critical success factors (CSFs) for the implementation of non-enforceable mobilization by enterprises. The data is collected by means of in-depth interviews with corporate managers and specialists from 29 enterprises and comprises of 126 samples of employees currently using mobilization systems. The study reveals a total of six CSFs for the implementation of non-enforceable mobilization by enterprises, comprising of: (1) cooperation with a good solution ‘value added reseller’ (VAR); (2) appropriate planning and the support of senior management; (3) user participation and minimization of any resistance to the installation of the system; (4) open communication channels; (5) enhancement of the understanding of mobilization itself and of employee requirements; and (6) effective mobilization equipment. And this study also developments a non-enforceable implementation matrix for enterprise mobilization to support their decision-marking processes concering the introduction of mobilization.

碩士
國立高雄大學
高階經營管理碩士在職專班(EMBA)
101
During the last five years, non-life insurance market in Taiwan was stagnant and the total non-life insurance industry was facing a bottleneck in the development. In 2011, the total premiums of whole industry in Taiwan were NT$ 113 billion, which increased by 6.8% compared to 2010. However, the differences of premiums between 2010 and 2007, which were NT $ 112.6 billion, were quite small. Meanwhile, the China non-life insurance market was growing up rapidly because lots of public works started to be constructed and average income of people increased although this industry development in China started quite late. In 2011, the total premiums in China were RMB 477.9 billion but only 1.1% of total premiums were belong to foreign insurers. The possible explanation for this phenomenon is that foreign insurers are hard to expand in China even the market is enormous. Since 2005, four life insurance companies (Cathaylife, Shing Kong, Taiwan Life, China Life) and two non-life insurance companies (Cathay Century, Fubon) in Taiwan have established their subsidiaries by joint capital or joint stock in PRC . It is a good topic to discuss how to highlight the differences between insurers from Taiwan and their competitors in China especially under such a highly competitive insurance market. Also, keeping our good customer service &; management in PRC are also important issues. Insurance industry in Taiwan as we know it puts great emphasis on customer service and it is also discussed in many prior literatures. However, this issue and its meaning and importance for the enterprises in China are rarely mentioned. Therefore, this study employed Importance-Performance Analysis (IPA) method to analyze the customer service quality of insurers in China. In order to analyze service quality, this study chose a Taiwan-owned “C Company” in China as the target and questionnaires were used for data collection . Based on 150 valid questionnaires, this study divided customer service quality items into four quadrants to describe the importance and performance of customer service. Results of this study may be employed by “C Company” for improving strategy making efficiency, customer satisfaction, and business performance.

碩士
朝陽科技大學
保險金融管理系碩士班
94
This study tries to establish a model among service quality, corporation image, customer satisfaction and loyalty in life insurance industry in Taiwan. This study hopes to provide several suggestions for life insurance industry dealers in operation and application by academic vision. First, this study confirms the research objects by case studies and establishes the research variables by literature review. Second, this study samples life insurance products purchasers and provides questionnaires for them. Third, this study analyzes the received questionnaires by reliability, factor and path analysis in SPSS10 Chinese edition. Finally, this study examines a model among service quality, corporation image, customer satisfaction and loyalty in life insurance industry in Taiwan. In conclusion, this study obtains the result that customer loyalty is an essential factor to decide repurchase and commendatory will. In addition, service quality, corporation image and customer satisfaction have positive relationship with customer loyalty. Thus, this study suggests that life insurance dealers strengthen service quality, corporation image and customer satisfaction, because it is useful way to promote customer loyalty and performance.

碩士
國立臺北大學
國際財務金融碩士在職專班
103
This study attempts to analyze the impact of macroeconomic indicators on the operational performance of life insurance companies in Taiwan. The research data, ranging from 2009 to 2013, consists of 25 life insurance companies and were collected from Taiwan Economic Journal database (TEJ) and Taiwan Insurance Institute (TII). A total of 125 observations is collected. The dependent variables are 23 financial indicators of life insurance companies and the independent variables include 8 macroeconomic indicators. The asset size and types of organization are used as control variables. Statistical methods includes Pearson correlation, ANOVA analysis, multiple regression analysis and stepwise regression analysis. The empirical findings are summarized as follows: (1) The stock market returns has significant impact on all financial indicators for the life insurance industry. (2) Under three different size segments, the macroeconomic factors have significant impacts on larger life insurance companies. (3) Under three different types of organization, the macroeconomic factors have significant impacts on both financial holding companies and the local life insurance companies, but not on the foreign insurers. (4) Under the interaction between difference sizes and types of organization, the net return of fund utilization rate and investment return of the large financial holding companies are obviously superior to other classifications.

This paper investigates the spread of aggressive corporate tax reporting by modeling a firm's decision to adopt the corporate-owned life insurance (COLI) shelter. I use a sample of known COLI participants to examine whether certain firm characteristics are associated with the decision to adopt a COLI shelter. I find some evidence that firms with higher performance-matched discretionary accruals are more likely to adopt a COLI shelter, suggesting a positive relation between aggressive financial reporting and aggressive tax reporting. I also find that firms with greater capital market visibility are less likely to adopt a COLI shelter, consistent with a potential reputational cost for being associated with aggressive tax avoidance activities. Further, my results suggest that COLI adopters are generally R&D intensive firms with low leverage and few foreign operations. In addition to firm specific characteristics, I consider two explanations for the spread of COLI adoption motivated by theory on diffusion of innovations and institutional isomorphism. I investigate whether firms imitate prior COLI adopters and whether COLI adoption spreads through common auditors. My results are not consistent with an imitation explanation. Further, my results suggest that having the same auditor as a prior COLI adopter does not increase the likelihood that a firm will adopt COLI.
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Thesis (M.M. (Finance & Investment))--University of the Witwatersrand, Faculty of Commerce, Law and Management, Graduate School of Business Administration, 2015.
The main purpose of the study is to determine which value drivers of economic value added (EVA) are most important. That is, what are the main determinants of the overall company value? The three main questions raised in the study are: (1) How sensitive is total EVA to changes in each of the various value drivers? (2) Which of the value drivers are more important in managing economic value? (3) Is there a combination of these value drivers that best explain EVA as a group? The study, which adopts the Stewart (1991) definition of EVA, covers the life insurance sector in South Africa, specifically focusing on the following companies: Discovery Holdings, Liberty Holdings, MMI Holdings, Old Mutual plc, and Sanlam Ltd. It covers the period 2004-2014 and uses variance analysis and principal component analysis to identify the main drivers of EVA. Five main drivers of EVA were identified namely; underwriting, asset management, costs, opportunity cost and strategic investments.

碩士
國立中正大學
勞工研究所
84
The purposes of this study were to explore current training practices oflife insurance corporations and the influential factors that might affect training practices. 26 life insurance corporations and 572 employeesparticipated in this study. Mailed questionnaires were applied to collectdata; 35 questionnaires were returned by training personnel's and 211questionnaires were received from insurance agents. The major findings of this research are : 1.Life insurance corporationswere highly concerned with conducting employee training.2.Life insurancecorporations showed strong willingness to conduct employee training.3.Lifeinsurance corporations emphasized training for external agents.4.Insufficienttraining professionals might hinder the willingness of promoting employeetraining.5.High ranking Managers' attitudes toward training showed stronginfluences to employee training.6.Internal staffs and external agents werehighly willing to participate in training.7.Both internal staffs and externalagents viewed self- achievement was more influential factor in training participation.8.Both internal staffs and external agents believed that trainingwould and had promoted their professional skills and knowledge.

碩士
元智大學
管理碩士在職專班
101
Rapid economic growth and development has induced an increasing number of people to seek broader insurance coverage for themselves and their families. However, as life insurance policies typically require the results of a health examination, the simple life insurance policy was developed as a result. Chunghwa Post launched its Postal Simple Life Insurance program in 1935, and has since maintained a strong position in the competitive insurance industry, thanks to the dedicated efforts of its employees. Sales of life insurance are taken very seriously at Chunghwa Post, and the company annually hosts a Postal Simple Life Insurance Service Competition. Interestingly, Competition results revealed that the top rankings mostly consisted of employees hired before corporatization (to be referred to as “transferred personnel”), while employees hired after corporatization (to be referred to as “employed personnel”) were few and far between. Data for this research were primarily drawn from the rankings of the 2011 Service Competition (quantitative research), supplemented by in-depth interviews (qualitative research). SPSS software was used in the initial analysis of personnel ranked in the top 400, and variables such as sex, length of employment, and region were then included. The results of this analysis were then used to develop questions for in-depth interviews with individual personnel. From these interviews, it was discovered that length of employment had an important influence on Competition rankings; furthermore, women were found to have a slight advantage over men in signing up new policies. These findings were subsequently applied to the researcher’s own post office branch, with the top 400 rankings as the control group and the researcher’s post office branch as the experimental group, in order to determine the correlation with relationship marketing. Supporting references were also identified for the conclusions derived.

碩士
國立高雄應用科技大學
財富與稅務管理系碩士在職專班
104
Modern financial industry is becoming more and more versatile than ever. In response to this trend, financial institution’s implements such as mergers and acquisitions are a part of their strategies to expand their business scopes and synergy. To provide a better legal environment for the above changes, the government revised The Financial Institutions Merger Act as well as Financial Holding Company Act in 2015. This study uses related information of the merger between Fubon Financial Holding Co, Ltd and ING Life Insurance to analyze the development of business scope, product structure and changes of stock prices after the merger. This study also uses SWOT analysis and comparisons of financial indices to analyze changes between pre and post the merger. In addition to serving as an example of mergers between two insurance companies, this study also compares the difference of merger processes between new Acts and old. A close review of the growth of Fubon Financial Holding Co, Ltd reveals that, compared to the unfavorable environment of the financial industry, Fubon Financial Holding took the strategy of acquiring ING Life Insurance to rapidly and synergistically expand its scale, enhance competitiveness and, eventually, increase profitability. This strategy is a paradigm of 1+1>2.

碩士
淡江大學
保險學系保險經營碩士在職專班
95
Abstract: 　　Insurance contract is a sort of acceptance contract, not a sort of substantial contract. Therefore, when two parties of an insurance contract are in agreement with the subject matter insured and the premium, the contract is established. However, the payment of premium is not prerequisite. Premium is the relative value of risks taken by an insurer. It will influence the undertaking ability of an insurer and benefits of the whole group involved in risks. Thus, the policy owner should obey the contract to accomplish the obligation of paying premium after the establishment of a contract. Life insurance contract is different from debt contract of civil law, in other words, an insurer shall not demand payment of premium by the way of litigation according to Insurance Act, Article 117-1. The main purpose of this statue is to avoid forcing the policy owner to save. As mentioned above, premium is the relative value of risks taken by an insurer, and the premium payment must be the precondition for the insurer to undertake risks. It will be difficult to maintain the efficacy of a contract if the policy owner does not pay the premium. Hence, it is regulated in Insurance Act to ensure the definite efficacy of a contract. 　　Insurance Act, Article 116, “Unless otherwise stipulated in the contract, when a life insurance premium is due and unpaid, and remains unpaid more than thirty days from receipt of notice of payment due, the validity of the insurance contract shall be suspended. Notice of payment due shall be served to the most recent domicile or residence of the proposer or of the person under obligation to pay the premium. After notice of payment due has been served, the premium shall be paid at the business office of the insurer. A suspended insurance contract referred to in paragraph 1 shall be reinstated at zero hours on the morning of the day after the premium and other expenses have been paid. The insurer has the right to terminate the contract upon expiration of the time limit set forth in paragraph 1.” Protecting the policy owner or the insured and balancing the benefit of the insurer are the foundation of this statute. The purpose of this statute is satisfactory. Nevertheless, the limitation from “Enforcement Rules for the Insurance Act Article 12-1”and current practical “Model Provisions for Life Insurance Policies Article 6” are unreasonable, especially the constraint to insurer’s contract cancellation right in suspension period and the application of reinstatement. These three statutes regulate the same actuality, but because of the misconception of legislation intention and the inadequacy of skill on establishing statutes, it has led to endless argument between insurance scholars and insurance companies. Thus, there is more and more controversy on reinstatement of policy. 　　The major research emphasis in this thesis are as follows: 1. Besides analyzing relative legal statutes and current practices in Taiwan, I also inquire into foreign relative legal statutes, judgments and practices. 2. Discuss the property of policy applying reinstatement and the necessity of fulfilling the obligation to inform on truth. 3.　Examine the current practice of reinstatement application in life insurance companies. That is to say, taking the proceeding of risk selection in order to avoid the occurrence of anti-selection and moral hazard. Is it adequate for insurers to set up the particular regulation to restrict the policy owner for preventing the occurrence of anti-selection and moral hazard? 4.　When the insurer agrees the reinstatement application and the policy owner pays off the owed premium reducing risk premium of suspension period and will the efficacy of policy be recovered? May the insurer exercise the right of cancellation after the policy efficacy is recovered and will it increase occurrence of anti-selection and moral hazard for insurance company? 5.　Take the practical claim records of insurance company to examine the claim experience and discuss the relative factors which influence policy applying reinstatement. In addition, inspect whether the reinstatement policy lead to the increase of anti-selection and moral hazard. Furthermore, state my personal opinion as the conclusion and recommendation.

碩士
國立彰化師範大學
企業管理學系 國際企業經營管理(IMBA)
104
Within these few years, Taiwanese government not only put a lot of effort into adding or revising the law of M&A of financial institution, but also took a series of financial reforms to start the trend of merge in financial industry. However, due to M&A, the overall service quality has been changed, which affects indirectly how customers evaluate the corporate image and customer value. Thus, it causes the changes of consumption to impact the benefits after M&A. The study aims to discuss the service quality, corporate image and customer value before and after corporations M&A. For further study, take the insurance company which the researcher is working at to merge property insurance company as case study. Note that property insurance is yearly renewable term. To reduce sampling error, the interviewees are equally random sampled from customers and non-customers after M&A. The first purpose is to know customers’ opinions toward the service quality, corporate image and customer value before and after corporations M&A. The second purpose is to analyze the comments from the customers toward the service quality, corporate image and customer value before and after corporations M&A. The results from the interviews indicate that customers held positive attitude to the service quality, corporate image and customer value before and after corporations M&A. Customers’ intensions to retain and reinsurance are comparatively increased and they are willing to recommend the others to buy the insurance. Moreover, the change of service quality before and after corporations M&A affects customers’ comments of corporate image, customer value corporations M&A positively. Customers’ intensions to retain and reinsurance are also influenced directly and indirectly.