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Reiss and Thomas (2007)). The aim of this paper is to present some of the basic techniques and methods from EVT relevant for insurance risk management. Peaks Over Threshold (POT)
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or complexity of the tax system can be mentioned as examples. This paper is focused on the complicatedness of the Czech tax system and
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where grades and points for assignments are recorded. Most LMSs offer calculations regarding the grades, for example extra credits,
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