The purpose of this thesis is to describe the accounting practices of selected problems on the capital markets. I have processed the accounting procedures through practical demonstrations of the chosen company and the selected problems. The aim is to demonstrate accounting of these problems and transfer the knowledge into practice.

The purpose of this thesis is to post particular accounting entries that take place on capital markets. Using specific accounting transactions and a specific business entity as examples, I attempted to demonstrate the process of posting selected transactions.

In this thesis, I show how a community of professionals providing equine therapy to individuals with disabilities discursively make sense of their enterprise. A market metaphor illustrates how disability is constructed as the capital sustaining the livelihood of their industry. Disability is a problem-centered concept. It is generally conceptualized according to a medical model which locates disability within the individual, as opposed to understanding it in a sociological sense which accounts for structural, cultural, and communicative factors. Therapy, on the other hand, is problem-determined-it needs to explicitly determine a problem to be treated in order to sustain itself as an industry and to legitimate the services it provides. As practitioners of an "alternative" form of therapy outside of the dominant biomedical frame, members of this community work not only to validate the need for therapy in general, but also to identify and justify the "uniqueness" of the therapy practiced. In an effort to proprietize disability, these professionals are involved in a politics of representation wherein divergent modes of speaking about disability (i.e., speaking from lived experience, speaking from expertise) vie to represent-or own-disability. In accordance with a market model, members are invested, with stakes in the rights to represent disability. Discourses of development and progress, hallmarks of economic ideology, are applied to bodies by staff as a means to validate the need for their services. Continuing this notion of disability as currency, I will demonstrate how, through their talk, members of this community construct types of disability-mental and physical-as having higher and lesser exchange values with respect to their therapeutic endeavors. Power too is conceptualized by professionals as a commodity to be exchanged in transactions from therapy-provider to therapy-receiver.

En la actualidad, los usuarios de cuentas premium en plataformas de streaming suelen buscar con quien compartir sus cuentas para ahorrar en costos, sin embargo, no encuentran las personas indicadas para compartir el servicio, o si ya pertenecen a un grupo una problemática común es que los demás usuarios se demoren en pagar sus cuotas, generando incomodidad, estrés y peleas entre todos los miembros. Nuestro proyecto se hizo con la finalidad de desarrollar un servicio que soluciona la problemática de los usuarios de plataformas streaming. Por tales motivos ofrecemos una solución que es Cuenta Plus, una plataforma que reúne los requisitos más solicitados por el público objetivo determinado y que se adapta a las necesidades de los clientes de la era digital que son cada vez más exigentes. Asimismo, la plataforma ofrece una opción formal y segura a los clientes y de esta manera compite directamente con las ofertas informales y limitadas que existen en el mercado. En el desarrollo del proyecto se determinó el modelo de negocio, el público objetivo, las proyecciones de crecimiento de la empresa, los costos en los que se debe incurrir, las utilidades, el valor del negocio, entre otros aspectos, necesarios para la viabilidad de la empresa Cuenta Plus. / "Nowadays, Premium account users on streaming platforms often search with whom to share their accounts to save on costs, however, they do not find the right people to share the service, or if they already belong to a group, a common problem is that other users delay in paying their dues, generating discomfort, stress and fights among all the members. Our project was made in order to develop a service that solves the problems of streaming platform users. For these reasons we offer a solution, Cuenta plus, a platform that meets the requirements most requested by the determined target audience and that adapts to the needs of customers in the digital age, who are increasingly demanding. Furthermore, the platform offers a formal and secure option to clients and thereby competes directly with the informal and limited offers that exist in the market. In the development of this project many subjcts were determined: the business model, the target audience, the growth projections of the company, the costs to be incurred, the profits, the value of the business, among other aspects, necessary for the viability of the company Cuenta plus." / Trabajo de investigación

A lot of empirical research has been done on Savings and credit cooperative Societies in Kenya for decades but majority have focused more on the challenges that these Sacco’s face. Most of these research have focused on finding ways of increasing the competitiveness of these Sacco’s within a certain geographical region. However, very few literature exists on the challenges that these Sacco’s face in their quest to internationalize and find diaspora customer. Over the years, there has been an increase in Kenyan diasporas sending remittances back home through relatives and friends for the purposes of investments but their efforts have been futile. Some of these diasporas find it difficult to invest in other financial institutions due to bureaucracy and high interest rates. This is where the Sacco’s then come in due to their simple teams and conditions and low interest rates. This thesis sought to establish how Sacco’s in Kenya internationalize and the challenges that they face in the internationalization process. The research followed a quantitative approach whereby four Saccos were Analyzed after semi structured interviews were conducted with the managers of the respective firms. Based on the research conducted, the empirical findings reveal that Saccos in Kenya adopted the network approach of internationalization whereby they establish formal or informal relationships with participants in the foreign markets and that way they are able to influence more networks. The findings also revealed that the main challenges that hinder Saccos from internationalizing are competition, management and governance as well as knowledge and information systems. Geographical distance and competition were not a major challenges as earlier revealed by the literature.

This dissertation studies different Unemployment Insurance (UI) systems and how critical design and institutional features affect individual behavior. In the first chapter, I analyze the UI system in Chile, whose benefits are primarily financed by work- ers’ own savings in Individual Savings Accounts (ISA). In 2002 Chile implemented a mandatory savings system for the formal labor sector. Every worker accumulates funds to be withdrawn in future unemployment spells, accompanied by a Solidarity Fund (SF) that may provide benefit extensions in case of low savings balances. Using administrative records of the Chilean formal labor market, I exploit the SF extension’s eligibility conditions to identify its effect on nonemployment duration. I estimate a Regression Discontinuity Design (RDD) that uses the eligibility for SF extension as an instrument for its take-up. Results show that an additional potential monthly installment financed by the SF extension increases nonemployment durations by 11.4 days, similar to what the literature documents for other developing economies. The second chapter builds on the previous one by empirically examining the im- pact of an additional monthly installment of UI benefits financed by ISAs. I implement a dynamic panel data model with individual fixed effects controlling for time-invariant unobserved heterogeneity. Using this empirical strategy, I find that nonemployment durations, on average, increase by 5.1 days when the unemployed have an additional monthly payment financed by their savings. Finally, I combine these two reduced-form outcomes to perform a decomposition of the disincentive effect of a more generous UI system funded by general taxes. Job search effort is depressed via a substitution effect when UI benefits increase (moral hazard). Still, there is also an incentive to exert less effort because the household’s consumption is sensitive to cash-on-hand (liquidity effect). I extend the existing literature by proposing a ratio pertinent to a system based on ISA that measures the liquidity effect over the total disincentive effect. Results show that around one-third to one-half of the negative impact of a UI extension on job search effort can be attributed to moral hazard, which this design of UI system eliminates. In the 1990s, Germany saw a massive rise in unemployment of workers in their late 50s compared to younger workers. In the third chapter (joint with Matthew Gudgeon, Johannes Schmieder, Simon Trenkle, and Han Ye), we show that a large share of this increase can be explained by the interaction of UI and the retirement system, where UI benefits affect labor supply by inducing individuals to leave employment. We show considerable bunching in UI inflows at age thresholds that allow for using UI as a bridge to early retirement. The bunching mass moves as the age threshold moves due to reforms of the UI system. To quantify the impact of this channel on labor supply, we use our reduced-form evidence to estimate a dynamic lifecycle model of labor supply that endogenizes unemployment and retirement transitions. We show that the increase in potential benefit durations in the late 1980s increased unemployment rates for workers aged 55-59 by around three percentage points (or about a 30 percent increase), playing a significant role in the large increases in unemployment rates for older workers.

No description available.

No description available.

No description available.

In organizations, it is inevitable that some business activities might seem unfair to subordinates. Social accounts—the explanations managers give their subordinates for those decisions—are known to be a useful tool for managing subordinates’ fairness concerns. Over three decades of research, we learn that social accounts are effectiveness in improving subordinates’ fairness perceptions and reducing their negative reactions. Yet, we have only limited understanding about how social accounts affect the perceptions and behaviors of managers—those who construct and give them. The purpose of this dissertation is to examine the extent to which constructing accounts affects account-givers’ perceptions and behaviors. Drawing on research in social account and behavioral ethics, a model was developed to test the positive effect of constructing accounts on unethical behavior (direct effect) through moral disengagement and guilt (indirect effect). In respect to account types, it was hypothesized that constructing justifications would lead to higher moral disengagement, less guilt, and more unethical behavior, compared with constructing excuses. Account feedback was hypothesized to moderate the indirect effects of justifications and excuses on unethical behaviors such that account acceptance would strengthen moral disengagement and weaken guilt, and in turn, increase unethical behavior. Two experimental designed studies were conducted to test these hypotheses. In Study 1, utilizing a sample of 128 management students, constructing accounts was found to have a positive effect on unethical behavior (i.e., nepotism) with guilt but not moral disengagement explaining some of the variances in this relation. In contrast to my hypotheses, constructing excuses was found to increase guilt more than constructing justifications. Using a sample of 136 management students, Study 2 generally replicated the results found in Study 1: constructing accounts was found to increase unethical behavior (i.e., dishonesty) through guilt, with excuses having a greater effect. This dissertation concludes with a discussion on contributions, practical implications, limitations, and the direction for future research on social accounts and behavioral ethics. / Ph. D.