保险企业雇主责任险审计中发现的问题及对策

保险企业雇主责任险审计中发现的问题及对策□应国平为保证企业的稳定经营,保障雇员的正当权益,保险公司开办了企业、事业单位雇主责任险。这种保险业务在实际保险业务中,一般来讲由于该险种具有赔付率较高、风险大、利润薄等特点,保险企业有条件或限制地开展此项业务...     

工伤保险赔付与民事侵权损害赔偿的关系

工伤保险指劳动者因工(公)受伤或者患职业病而造成残疾或者死亡,在丧失劳动能力的时候,从社会或者其他机构得到经济补偿的一种制度。目前,世界各国实行的工伤保险主要有两种模式:一种是雇主责任制,即雇主对雇员工伤负无过错损害赔偿责任:另一种是建立雇主缴费,独立机关管理工伤保险基金的社会保险模式。绝大多数国家采用的都是第二种模式。     

工伤待遇会计及税务处理初探

《工伤保险条例》规定,工伤待遇是由工伤保险基金支付的待遇和由用人单位支付的待遇。工伤保险基金由企业或者雇主缴纳,雇员不承担义务。我国的工伤保险基金由用人单位按照职工工资总额的一定比例缴纳的工伤保险费、工伤保险     

上海企联雇主工作部、《上海安全生产》杂志编辑部联合举办贯彻实施《工伤保险条例》法律问题研讨会

为了更好贯彻2011年1月1日起实施的《工伤保险条例》，上海市企业联合会雇主部、《上海安全生产》杂志编辑部，上海汇业律师事务所于2011年3月25日联合举行贯彻实施《工伤保险条例》法律问题研讨会。来自上海财经大学、华东政法大学、上海市劳动人事争议仲裁委员会、上海市企业联合会雇主部、上海市人力资源和社会保障局法规处、上海市总工会法律工作部。     

这样的协议是否有效

陕西省旬阳县庙坪乡村民邹某问:2002年9月9日,我为一个体煤矿雇主干活时不慎受伤,造成胸11柱骨折且神经严重受损,被送至医院治疗,雇主支付了相应的医疗费用。后为让我尽快出院且一次性了断此事,雇主又与我签订了《工伤赔偿协议》,其主要内容是一次性赔偿“医疗费、交通费、护理费、伙食补助费、营养费等共计3.9万元,并对此作了公证。请问,上述协议是否有效?此事有无时效问题?如果时效已过,我该怎么办?答:根据我国《劳动法》的规定,你与雇主之间已建立了劳动关系,工伤赔偿问题应按国务院《工伤保险条例》的规定办理,继而享受“工伤保险待遇”…     

国外工伤保险情况纵览

工伤事故的发生,对劳动者本人、雇主,甚至对社会经济都有着不可忽视的影响。本文对美国、日本、法国、意大利等国的工伤保险情况进行了简要介绍。     

雇主责任险发展经营中存在的问题和解决方案的研究

本文以财险公司T公司的雇主责任险的营销业务为例,分析其公司的发展经营中存在的问题并给出解决建议.文章从产品设计、业务团队、促销宣传、业务拓展4个方面分析了发展经营中存在的问题,并针对上述问题提出解决方案.     

美国的工伤保险及其改革

美国的工伤保险承保雇主因其雇员遭受与工作有关的意外事故或患职业病而引起的收入损失及康复费用依法应承担的赔偿责任。工伤保险首先在十九世纪下半叶的欧洲问世，到二十世纪早期在美国发展，这与美国当时各州基本上刚颁布工伤赔偿法是紧密联系的。在美国，该险种近年来在商业保险险种中保费收入一直位居第二，仅次于私人汽车保费。     

公司报道

中国平安成为“深圳大运会”全球合作伙伴中国平安旗下平安产险与第26届世界大学生夏季运动会组委会执行局签署合作协议，成为深圳大运会保险领域唯一全球合作伙伴，为本次大会提供包括赛事综合责任险、人身意外伤害险、雇主责任保险、财产险、车辆保险等在内的全方位保险保障服务。     

完善我国职业伤害保障体系的对策

我国职业伤害问题严重,现阶段由于对劳动者的职业伤害保障还不完善,劳动者一旦发生工伤事故,如果得不到合理解决,将会激化社会矛盾。本文认为有必要建立一个集工伤保险、商业保险、雇主保障、国家救济为一体的多层次的、完善的职业伤害保障体系,为劳动者提供更完备的保障。     

Forecasting automobile insurance paid claim costs using econometric and ARIMA models

Automobile insurance companies in the United States currently utilize simple exponential trend models to forecast paid claim costs, an important variable in ratemaking. This paper tests the performance of econometric and ARIMA models, as well as the current insurance industry method, in forecasting two paid claim cost series. The experiments encompass eight forecast periods ranging from 1974 through early 1983. The results indicate that automobile insurers could significantly improve their forecasts of property damage liability claim costs by adopting econometric models. For bodily injury liability claim costs, the accuracy of the econometric and insurance industry methods is approximately the same, and both outperform the ARIMA models. Overall, a net gain in accuracy could be achieved by adopting econometric models.     

浅析我国工伤保险立法中的几个问题

我国的工伤保险制度曾在我国社会保障体系的建立和完善中发挥了重要作用,但经过几年的实践,逐渐显露出一些问题,主要体现在社会保障作用发挥得不够,工伤范围、工伤认定申请程序不合理,工伤赔偿责任与民事侵权责任的关系不明确等方面。     

Does the Company Lawyer Have Your Back? A Brief Look at the Need for Personal Private Liability Insurance

There are four traditional uses of private personal liability insurance dating from the 1970s to the present (Hayes 1979; Sommers 2005) which pertain either to individuals or corporations. There is insurance to cover damage to rental cars, umbrella insurance to cover any injury to a guest at one’s home, insurance bought by corporations to cover potential corporate responsibility for actions of company representatives and insurance including misadventures with financial information and morally hazardous behavior as well as corporate required actions which are later deemed to be wrong or inappropriate. Employees need to find out if the employee manual provides for coverage for legal liabilities resulting out of performing job responsibilities. Due to a need to reduce company costs, many companies are reducing or eliminating coverage for employees for many types of actions. Private personal liability insurance gives you the peace of mind to know what you are covered for and for how long. Employee rights versus corporate budgets are at the core of this discussion.     

我国目前失业保险政策存在的缺陷及修改建议

失业保险是目前我国已实行的五大社会保险之一,失业保险的全面推行为保障失业人员的基本生活,促使其再就业发挥了重要作用。目前保险政策上还存在个人缴费难以很好地体现缴费者义务和利益的平衡问题,致使用人单位在代扣过程中遭到反对;政策中对农民合同工的待遇规定过低,体现不了政策的公平性。文章根据以上存在的两种缺陷,提出了相应的修改建议。     

Auditor liability rules under imperfect information and costly litigation: the welfare-increasing effect of liability insurance

This paper examines auditor liability rules under imperfect information, costly litigation and risk-averse auditors. A negligence rule fails in such a setting, because in equilibrium auditors will deviate with positive probability from any given standard. It is shown that strict liability outperforms negligence with respect to risk allocation and the probability that a desired level of care is met by the auditor if competitive liability insurance markets exist. Furthermore, our model explains the existence of insurance contracts containing obligations a type of contract often observed in liability insurance markets.     

Optimal insurance contract under VaR and CVaR constraints

This study endogenously develops an optimal insurance contractual form for maximizing insured expected utility under VaR and CVaR constraints. We find that CVaR constraint does not affect the contractual form, but may increase minimum insurance premium requirement. Additionally, when the VaR constraint is binding, the optimal contract is a double deductible insurance. However, if the contract is restricted to a regular form (both indemnity schedule and retained loss schedule are continuously nondecreasing) for avoiding moral hazard problem, the optimal contract is a piecewise linear deductible insurance. Finally, we provide intuitive comparison between this study result and relevant studies.     

Health insurance and retirement of married couples

Most health insurance in the USA is provided by employers until eligibility for public health insurance (Medicare) begins at age 65. Retiring before 65 exposes workers who lack retiree health insurance coverage to the risk of catastrophic medical expenditure. We solve and estimate a dynamic model of the employment behavior of older married couples that includes risky medical expenditure and health insurance. Parameter estimates imply that the risk‐reducing feature of health insurance can account for about half of the observed association between retiree health insurance and employment for married men, but can account for only one tenth of the much larger observed association for married women. Policy simulations imply very small effects on employment of changing the age of eligibility for Medicare from 65 to 67. Copyright © 2006 John Wiley & Sons, Ltd.     

Adverse selection,limited compensation,and the design of environmental liability insurance contract in the case of enterprise bankruptcy

In the case of incomplete environmental liability insurance, enterprises are likely to go bankrupt. Rational enterprises generally do not want to insure the environmental loss liability in case of bankruptcy even if they are compensated by insurance companies. This means that the premium calculated now is high, which may be the main reason for the current enterprises to cherish insurance. Based on this, a basic model of environmental liability insurance contract considering bankruptcy under ex ante asymmetric information is established. The model is improved by using the information screening combination tool, which further improves the efficiency of information screening.     

Household search and health insurance coverage

Health insurance in the United States is typically acquired through an employer-sponsored program. Often employees offered employer-provided health insurance have the option to extend coverage to their spouse and dependents. We investigate the implications of the “publicness” of health insurance coverage for the labor market careers of spouses. The theoretical innovations in the paper are to extend the standard partial–partial equilibrium labor market search model to a multiple searcher setting with the inclusion of multi-attribute job offers, with some of the attributes treated as public goods within the household. The model is estimated using data from the Survey of Income and Program Participation (SIPP) using a Method of Simulated Moments (MSM) estimator. We demonstrate how previous estimates of the marginal willingness to pay (MWP) for health insurance based on cross-sectional linear regression estimators may be seriously biased due to the presence of dynamic selection effects and misspecification of the decision-making unit.     

A stochastic model to evaluate pricing distortions in indemnity insurance methods for MTPL insurance

Direct compensation or the direct reimbursement scheme is an indemnity insurance method that many European and American countries use to manage motor liability claims in which the driver that suffers an accident is paid by his/her insurance company that possibly later receives a flat-rate reimbursement (known as forfeit). Using non-life actuarial methodologies, this article analyses the distortion effects due to the direct compensation mechanisms and the effects of different forfeit reimbursement systems on policyholder tariffs in the management of motor liability claims involving vehicles in two different sectors, i.e. automobile and motorcycle. We empirically analyse and formalize the distortion effects resulting from the mechanism that different direct reimbursement systems produce, and explore the correlation between increasing tariffs for motorcycle policyholders and decreasing tariffs for other vehicle policyholders. We propose some alternative methods to overcome these distortion effects, evaluating their pricing impact through a stochastic model applied to a case study.