De senaste åren har det totala skuldbeloppet för unga mellan 18 och 25 år ökat hos Kronofogden. 2022 genomförde Kronofogden en egen studie om unga som har skulder hos dem. Studien visade att många unga blir passiva när de får reda på att de fått en skuld hos Kronofogden. Detta examensarbete handlar om att undersöka detta problem ytterligare och hur man kan skapa informationsmaterial som motiverar unga till att ta kontrollen över sin ekonomi och snabbare ta sig ur överskuldsättningen. För att undersöka problemet ur ett informationsdesignsperspektiv har kvalitativa intervjuer och en sammanställning av tidigare forskning utförts. Med hjälp av teorier som narratologi, retorik och teknikinformation har ett gestaltningsförslag till informationsmaterialet skapats. Gestaltningsförslaget har utprovats på personer mellan 18–25 år och utvecklats därefter. Slutsatsen av studien är att storytelling kan vara ett sätt att motivera användare till att bli aktiva men att användargruppen har olika behov och därför behövs flera alternativa lösningar. / In recent years, the total debt amount for young people between the ages of 18 and 25 has increased at the Swedish enforcement authority, Kronofogden. In 2022, Kronofogden conducted its own study on young people who have a debt at Kronofogden. The study showed that many young people become passive when they find out that they have received a debt from Kronofogden. This thesis investigates the problem further and how to create an information material that motivates young people to take control over their own economy and faster get out of their indebtedness. To investigate the problem from an information design perspective, qualitative interviews and a compilation of previous research have been made. With the help of theories such as narratology, rhetoric, and technology information a design proposal for the information material has been created. The design proposal has been tested by people between the ages 18-25 and developed accordingly. The conclusion of the study is that storytelling can be a way to motivate users to become active, but that the user group has different needs and therefore several alternative solutions are needed. This study is a bachelor thesis in the field of Information design with focus on Text design.

Syftet med studien var att undersöka socialsekreterares upplevelser av otillåten påverkan, inklusive hot, trakasserier och skuldbeläggning. Fokus låg på att identifiera de emotionella och praktiska strategierna som socialsekreterare använder för att hantera sådana incidenter, samt de åtgärder som upplevs finnas inom myndigheten för att bemöta dem. Studien använde en kvalitativ metodologisk ansats och tio socialsekreterare från olika kommuner i Sverige deltog i individuella intervjuer. Empirin analyserades utifrån tematisk analysmetod och resultatet visade att otillåten påverkan som fenomen var vanligt förekommande på arbetsplatsen. De vanligaste erfarenheterna av otillåten påverkan inkluderade hot om självmord, hot om fysiskt våld och skuldbeläggning. Skuldbeläggningen uttrycktes ofta genom att klienter höll socialsekreterarna ansvariga för deras situation och för att förstöra deras liv. Intervjupersonerna beskrev sina upplevelser av dessa händelser som obehagliga, skrämmande och präglade av maktlöshet. För att hantera dessa incidenter använde socialsekreterarna flera strategier, inklusive emotionell distansering, kollegial ventilation och rolldistansering mellan deras professionella och personliga identitet. Trots att syftet med studien inte var att jämföra kommuner emellan, noterades en betydande skillnad i upplevelserna av vilka resurser och åtgärder som myndigheterna hade i olika kommuner. Vissa socialsekreterare hade tillgång till rutiner, utbildning och riktlinjer för att hantera händelser av otillåten påverkan, medan andra inte hade samma möjligheter. Detta lyfts fram och diskuteras eftersom vi observerade att denna aspekt hade en betydande inverkan på socialsekreterarnas arbetsmiljö och välbefinnande. Resultatet analyserades med hjälp av de teoretiska perspektiven coping, empatitrötthet, byråkratisk organisation och handlingsutrymme. / The purpose of the study was to explore social worker’s experiences of undue influence including threats, harassment and blame. The focus was on identifying the emotional and practical strategies social workers use to handle such incidents, as well as the measures perceived to be in place within the organization to address them. The study employed a qualitative methodological approach, with ten social workers from various Swedish municipalities participated in individual interviews. The empirical data where analyzed using thematic analysis and the results indicated that undue influence was common. The most common experiences of undue influence included threats of suicided, threats of physical violence and blame. Blame was often expressed through clients holding social workers responsible for their situation and the destruction of their lives. Participant described their experiences of this as uncomfortable, frightening and characterized by a sense of powerlessness. To cope with these incidents, social workers used several strategies including emotional distancing, collegial ventilation and a separation between their professional and personal identity. Even though the purpose of the study wasn’t to compare municipalities, a significant difference was noted in the resources and measures the authority had in different municipalities. Some social workers had access to procedures, training and guidelines for dealing with undue influence, while others did not have the same. This is highlighted and discussed because we observed that this factor had a significant impact on the social worker’s work environment and wellbeing. The analysis of the results was conducted using theories of coping, compassion fatigue, bureaucratic organization and discretion.

Liest und verfolgt man die diversen in der jüngeren Vergangenheit ergangenen Pres­severlautbarungen und Stellungnahmen zum Thema Überschuldung im Allgemeinen und dem insolvenzrechtlichen Überschuldungsbegriff im Besonderen, drängt sich einem der Verdacht auf, dass ein wie auch immer geartetes Problembewusstsein zu diesem Thema gewollt in die Bedeutungslosigkeit geschrieben worden ist. Nach überwiegend herrschender Meinung seien die insolvenzrechtliche Überschuldung und der damit einhergehende Insolvenzantragsgrund mittlerweile obsolet. Dieser Meinungsstand verwundert doch stark angesichts der nach wie vor hohen Anzahl an Unternehmensinsolvenzen, insbesondere im Bereich mittelständischer Unternehmen. Obgleich bei einem Gutteil der betroffenen Unternehmen als Insolvenzantragsgrund die Zahlungsunfähigkeit angegeben worden ist, darf dies nicht darüber hinweg täuschen, dass einer Illiquidität in aller Regel eine Überschuldung vorausgeht. Dabei spielt es objektiv betrachtet keine Rolle, ob es sich um eine bilanzielle, rechnerische oder insolvenzrechtliche Überschuldung handelt; in allen Fällen vermag das Vermögen die Schulden nicht mehr zu decken, m.a.W.: die Schuldendeckungsfähigkeit ist nicht mehr gegeben. Die Erhaltung der Schuldendeckungsfähigkeit eines Unternehmens ist so gesehen der erste Schritt zur Insolvenzprophylaxe. Allerdings sind die normierten handelsrechtlichen Rechnungslegungsvorschriften aus vielerlei Gründen nur bedingt geeignet, die Schuldendeckungsfähigkeit eines Unternehmens verlässlich zu überprüfen. Insoweit erscheint es folgerichtig, gerade für die mittelständische GmbH eine Ergänzung der aktuellen Rechnungslegung durch eine permanente Schuldendeckungskontrolle, wie sie bereits durch die ältere Zerschlagungsstatik bzw. statische Interpretation der Bilanz gefordert wurde, vorzusehen und damit den organschaftlichen Vertreter der mittelständischen GmbH in die Lage zu versetzen, im Rahmen seiner Selbstinformationsverpflichtung den Bestand des Unternehmens zu sichern und die externen Gläubiger angemessen zu schützen. Die präventive Anwendung der insolvenzrechtlichen Überschuldungsprüfung nach § 19 InsO zur Schuldendeckungskontrolle ermöglicht dem organschaftlichen Vertreter zweierlei: In Abhängigkeit von der Frühzeitigkeit der Vornahme einer solchen Prüfungshandlung kann deren Informationsgehalt entweder insolvenzprophylaktisch im Sinne einer erfolgreichen außergerichtlichen Sanierung wirken oder aber zumindest den Weg zu einer rechtzeitigen und geordneten Insolvenzantragstellung weisen. Das Ergebnis der Überschuldungsprüfung kann so dazu beitragen, erste Indikatoren bestehender Fehlentwicklungen und Schieflagen bereits im Vorfeld einer sich abzeichnenden Krise aufzuzeigen. Anzeichen dieser Art sind in aller Regel schon lange vor Eintritt der Insolvenzantragspflicht im Zahlenwerk der betreffenden Unternehmen erkennbar.

This diploma thesis is focused on evaluation of financial health of a company. The aim of this thesis was implementation of financial analysis - indexes of profitability, indebtedness, liquidity and activity and calculation of bankruptcy and solvency models, which are used for prediction of financial depression of company, f.e.: Altman ZETA score, Tafler bankruptcy model, IN99 and Grünwald solvency index. The thesis was focused on information capability of accounting statements and the important fact of this thesis was using Beneish M - Score model, which helps to reveal potential manipulation with accounting statements.

Emr, T. Ethical aspects of debt and its consequences for society in terms of social workers. České Budějovice 2016. Diploma. University of South Bohemia in České Budějovice. Faculty of Theology. Department ethics, psychology and charity work. Supervisor RSDr. Jan Mišovič, PhD. The thesis deals with ethical aspects of debt and over-indebtedness and its impact on society. It describes debt as a problem originating from the mindset of contemporary consumer society, reflects the risks of individual financial products available on the market, offered by banks and non-banking institutions in particular. It outlines the historical development of the consumer society and usury as a social problem. It describes the causes of indebtedness, risks associated with it (usury, execution) and current state of Czech society. It also includes a view of the social workers, who work with clients caught in a debt trap as a part of the professional social counseling on such issues.

This work deals with the topic how to help the over-indebted clients. The theoretical part describes the term over-indebtedness, its forms and the ways of help provided to the people with such problems. The closer interest is put on how these people can be helped by social work, which methods are suitable and relevant to this type of work and how these methods are defined in specialized literature and corresponding legislation. The practical part of this work focuses on the form of help to these people within a specific organization that provides social services and works for the over-indebted clients. Using some case studies the work describes some particular cases and methods of work which were applied. Concerning the methods of work with these clients, the thesis describes the elements of Logotherapy and Existential Analysis which are used by social workers while working with their clients. Further on, the thesis describes the social workers' attitudes, their experiences with their clients and points out some existential questions they deal with, especially from the perspective of Logotherapy and Existential Analysis.

Submitted by MARCO ANTONIO BORGES (marcoabo@yahoo.com) on 2016-12-29T23:39:46Z No. of bitstreams: 1 Monografia_Marco_Borges_final_protocolo.pdf: 1475419 bytes, checksum: 2bdf046a99b07047a77b094ecde2cb32 (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Marco, boa tarde Por gentileza, retirar a acentuação do nome Getúlio e submeter novamente o arquivo. Att on 2016-12-30T13:51:45Z (GMT) / Submitted by MARCO ANTONIO BORGES (marcoabo@yahoo.com) on 2016-12-30T15:23:07Z No. of bitstreams: 1 Monografia_Marco_Borges_final_protocolo.pdf: 1474578 bytes, checksum: 77fc797b0e6aae88f089845229138c2d (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2016-12-30T17:15:05Z (GMT) No. of bitstreams: 1 Monografia_Marco_Borges_final_protocolo.pdf: 1474578 bytes, checksum: 77fc797b0e6aae88f089845229138c2d (MD5) / Made available in DSpace on 2016-12-30T17:59:15Z (GMT). No. of bitstreams: 1 Monografia_Marco_Borges_final_protocolo.pdf: 1474578 bytes, checksum: 77fc797b0e6aae88f089845229138c2d (MD5) Previous issue date: 2016-12-20 / This paper investigates the determinants of household debt-service ratio, using disaggregate data from the Household Budget Surveys of 2002/2003 and 2008/2009 from IBGE. The results show strong evidence of the influence of payroll loans on the increase of debt-service ratio in Brazilian families in the period considered. It was also found that indebtedness is associated with the occurrence of financial difficulties affecting spending on housing, health and food at the household. Assessing the influence of debt on the likelihood of financial difficulties, we conclude that the existence of debt increases more strongly the vulnerability of families whose heads are female, over the age of 60, with more than 11 years of schooling or belonging to the 40% higher incomes. In households headed by women, the impact of debt on financial vulnerability can be attributed to socioeconomic factors and adds to the already high vulnerability of these families. In the other cases identified (householders over 60 years, more than 11 years of schooling and families between the 40% higher income) financial vulnerability is lower, but the impact of debt is greater than average due to the high debt-service ratio. This may indicate an inadequate volume, interest rate or term in the credit offered to this segment. / Este trabalho investiga os determinantes do comprometimento de renda familiar com o pagamento de dívidas, utilizando os dados desagregados das Pesquisas de Orçamentos Familiares de 2002/2003 e 2008/2009 do IBGE. Os resultados mostram forte evidência da influência do Crédito Consignado sobre o aumento do comprometimento de renda das famílias brasileiras no período considerado. Também verificamos que o endividamento está associado à ocorrência de dificuldades financeiras que afetam gastos com habitação, saúde e alimentação no domicílio. Avaliando a influência do endividamento sobre probabilidade de ocorrência de dificuldades financeiras, concluímos que a existência de dívidas aumenta mais fortemente a vulnerabilidade das famílias cujos chefes são do sexo feminino, com idade acima de 60 anos, com mais de 11 anos de estudo ou pertencentes às 40% maiores rendas. Nos domicílios chefiados por mulheres, o impacto do endividamento sobre a probabilidade de ocorrência de dificuldades financeiras pode ser atribuído a fatores socioeconômicos e vem se somar à já elevada vulnerabilidade destas famílias. Já os demais casos identificados (chefes de família com mais de 60 anos, mais de 11 anos de estudo e famílias entre as 40% maiores rendas) apresentam vulnerabilidade financeira mais baixa, porém nestes domicílios o impacto do endividamento é maior do que a média devido ao elevado comprometimento de renda. Isto pode indicar uma inadequação no volume, taxa ou prazo do crédito ofertado para este segmento.

Made available in DSpace on 2010-04-20T20:48:42Z (GMT). No. of bitstreams: 3 142172.pdf.jpg: 20180 bytes, checksum: 6f6801d1120856be510fdfafa5800423 (MD5) 142172.pdf: 1753912 bytes, checksum: 73259a34c6a05733c5e0cc3ffcec54bb (MD5) 142172.pdf.txt: 257193 bytes, checksum: 7d5ff99cc15d06d8551c0b3cbd14a75c (MD5) Previous issue date: 2006-09-29T00:00:00Z / This research is in the domains of materialism, consumer vulnerability and consumption indebtedness, concepts frequently approached in the literature on consumer behavior, macro-marketing and economic psychology. The influence of materialism on consumer indebtedness is investigated within a context that is characterized by poverty and by factors that cause vulnerability, such as high interest rates, limited access to credit and to quality affordable goods. The objectives of this research are: to produce a materialism scale that is well adapted to its environment, characterizing materialism adequately for the population studied; to compare results obtained with results of other studies; and to measure the relationship between materialism, socio-demographic variables, attitude to debt and consumption indebtedness. The primary data used in the analyses were collected from field research carried out in August, 2005 that relied on a probabilistic household sample of 450 low income individuals who live in poor regions of the city of Sao Paulo. The materialism scale, adapted and translated into Portuguese from Richins (2004), proved to be very successful and encourages new work in the area. It was noted that younger adults tend to be more materialistic than older ones; that illiterate adults tend to be less materialistic than those who did literacy courses when they were already adults; and that gender, income and race are not associated with the materialism construct. Among the other results, a logistic regression model was developed in order to distinguish those individuals who have an installment plan payment booklet from those who do not, based on materialism, socio-demographic variables and purchasing and consumer habits. The proposed model confirms materialism as a behavioral variable useful for forecasting the probability of an individual getting into debt in order to consume, in some cases almost doubling the chance of occurrence of this event. Findings confirm the thesis that it is not only adverse economic factors that lead people to get into debt; and that the study of demand for credit for consumption purposes must, of necessity, include variables of a psychological nature. It is suggested that the low income materialistic consumer experiences feelings of powerlessness and exclusion because of the gap that exists between their possessions and their desires. Lines of conduct to combat this marginalization from the consumer society are drawn targeting marketing professionals, public policy makers and vulnerability researchers. Finally, the possibility of new studies involving the materialism construct, which is central to literature on consumer behavior, albeit little used in empirical studies in Brazil, are discussed. / Este trabalho posiciona-se entre os domínios de materialismo, vulnerabilidade de consumo e endividamento de consumo, conceitos abordados com freqüência pela literatura de comportamento do consumidor, macro marketing e psicologia econômica. Busca-se verificar a influência do materialismo no endividamento de consumo, em um contexto caracterizado por pobreza e por fatores que induzem a vulnerabilidade, tais como altas taxas de juros, escasso acesso a crédito e pequena disponibilidade de bens de boa qualidade e preços baixos. Os objetivos são: adaptar uma escala de materialismo ao ambiente da pesquisa, de forma a caracterizá-lo adequadamente à população estudada; efetuar comparações com outros estudos; e aferir as relações entre materialismo, variáveis sócio-demográficas, atitude ao endividamento e endividamento de consumo. Os dados primários utilizados nas análises foram coletados em pesquisa de campo conduzida em agosto de 2005, por meio de amostra domiciliar probabilística de 450 indivíduos de baixa renda, moradores em regiões pobres do município de São Paulo. A escala de materialismo, adaptada e traduzida para o Português a partir de Richins (2004), mostrou-se bem sucedida e incita novos trabalhos na área. Verificou-se que os indivíduos mais jovens tendem a ser mais materialistas que os mais velhos; que adultos analfabetos tendem a ser menos materialistas que adultos tardiamente alfabetizados; e que gênero, renda e raça não se associam com materialismo. Entre as demais análises, elaborou-se um modelo de regressão logística para distinguir indivíduos possuidores de carnê de crediário dos não possuidores, com base no materialismo, em variáveis sócio-demográficas, em hábitos de compra e em hábitos de consumo. O modelo proposto confirma o materialismo como variável comportamental útil na previsão da probabilidade de um indivíduo endividar-se para consumir, em alguns casos fazendo quase dobrar a chance de ocorrência deste evento. Os achados confirmam a tese de que não apenas fatores econômicos adversos levam as pessoas a se endividarem; e que o estudo da demanda por crédito para consumo necessariamente deve passar por variáveis de natureza psicológica. Sugere-se que o consumidor materialista de baixa renda vivencia sentimentos de impotência e de exclusão em função do desnível entre suas posses e seus desejos. Linhas de conduta para combater tal marginalização da sociedade de consumo são recomendadas, tendo como alvo profissionais de marketing, formadores de políticas públicas e pesquisadores de vulnerabilidade. São levantadas, por fim, possibilidades de novos estudos envolvendo o construto de materialismo, central à literatura de comportamento do consumidor, porém pouco empregado em estudos empíricos no Brasil.

The central concern of this thesis is to examine social excluded localities and most frequent social pathological phenomena, which occur in these localities. These problematic phenomena, such as agression, addiction, prostitution, social pathology related to family, children and adults behavior disorders, unemployment and debts, are reflexed in psychological sense. Special focus is given to Romany people and to psychological aspects of their social exclusion. This paper also focuses on social field work and its issues in psychological sense. Results of work of Social integration agency in largest social excluded locality in the region of Český Krumlov, Větřní, are presented at the end of this thesis.

Au cours des 15 dernières années, la relation sino-africaine a profondément modifié le continent africain que de nombreux gouvernements occidentaux avaient abandonné. L'Afrique centrale possède de nombreuses matières premières notamment du pétrole, du cuivre, du cobalt et du minerai de fer. Beaucoup, y compris certains africains, soupçonnent ce qu'ils considèrent comme une prise de terre néocoloniale, dans laquelle l’état chinois illustré à travers ses 2200 entreprises, extraient des minéraux en contrepartie d'infrastructures. Néanmoins, il y a un consensus que la présence chinoise a surtout bénéficié à l'Afrique. Quelques chiffres illustrent le changement. En 2000, le commerce entre la Chine et l'Afrique était de seulement 10 milliards de dollars. En 2014, cela a augmenté de plus de 20 fois à 220 milliards de dollars, selon l'Initiative de recherche en Afrique de la Chine à l'École d'études internationales. Un intérêt qui se traduit par la présence d’acteurs chinois, publics et privés, de plus en plus nombreux, précisément dans les investissements directs (stocks de 10 à 45 milliards de dollars), selon les sources.Pourtant, il y a une inquiétude quant à la montée de l'influence chinoise. Plusieurs dirigeants politiques sont préoccupés par le fait que l'Afrique est passée récemment au déficit commercial avec la Chine. Les gouvernements africains contractent tellement de dette envers la Chine qu’ils pourraient occasionner une dépendance économique conditionnant l’avenir de leurs pays. Ma recherche explore l’incidence de la Chine sur le développement économique des pays d’ASS. Il s’agit de montrer comment les pays d’Afrique centrale notamment de la CEMAC qui accusent un retard comparé à d’autres régions d’ASS doivent se servir des changements complexes de l'économie chinoise pour doper leur croissance économique, dynamiser leur développement et attirer les investisseurs étrangers, créateurs d’emploi et acteur majeur de la dynamisation et de l’industrialisation des territoires. Nous avons analysé et comparé le choix du mode de localisation des IDE greenfield chinois et français en Afrique centrale. Nos résultats montrent le rôle décisif du potentiel marchand principal moteur des stratégies d’internationalisation des firmes chinoises en Afrique centrale. / Over the past 15 years, the Sino-African relationship has profoundly changed the African continent, which many Western governments have abandoned. Central Africa has many commodities including oil, copper, cobalt and iron ore. Many, including some African, suspect what they consider to be a neo-colonial landholding, in which the Chinese state illustrated through its 2,200 companies, extract minerals in return for infrastructure.Nevertheless, there is a consensus that the Chinese presence has mainly benefited Africa. A few figures illustrate the change. In 2000, trade between China and Africa was only $ 10 billion. By 2014, this has increased more than 20 times to $ 220 billion, according to the China Africa Research Initiative at the School of International Studies. An interest that is reflected by the presence of Chinese actors, public and private, more and more numerous, precisely in the direct investments (stocks of 10 to 45 billion dollars), according to the sources.Yet there is anxiety about the rise of Chinese influence. Several political leaders are concerned that Africa has recently shifted to the trade deficit with China. African governments are so indebted to China that they could cause economic dependence on the future of their countries.My research explores the impact of China on the economic development of SSA countries. The aim is to show how the countries of Central Africa, notably CEMAC, which lag behind other regions of SSA must use the complex changes in the Chinese economy to boost their economic growth and boost their development and attract foreign investors, job creators and a major player in the dynamization and industrialization of territories. We analyzed and compared the choice of the mode of location of Chinese and French greenfield IDEs in Central Africa. Our results show the decisive role of the main trading potential driving the strategies of internationalization of Chinese firms in Central Africa.