Thesis advisor: Philip E. Strahan / In the first essay of this dissertation I examine the bank credit supply and industry growth effects stemming from the introduction of bank account debit (BAD) taxes using a sample of Latin American countries between 1986 and 2005. I first show that the introduction of BAD taxes is followed by a reduction in the provision of bank credit to the private sector. I identify that a key channel through which these taxes affect credit is by creating a strong incentive to hold cash and reduce the use of bank deposits. I also provide evidence that their implementation ultimately affects economic growth, mainly by reducing the growth prospects of industries that are more susceptible to distortions in the supply of credit. In the second chapter I use a large sample of private firms in Colombia to investigate the impact of the introduction and changes of BAD taxes on the financing and investment decisions of firms. I first document that bank leverage decreases from an average of 23% in the years before the tax to 18% in the post-tax years. Furthermore, using a differences-in-differences empirical strategy, I find that small-risky firms reduce more their leverage and capital expenditures relative to large-high credit quality firms, even after controlling for firms' demand characteristics. In the last essay, written jointly with Heitor Almeida, Miguel A. Ferreira and Igor Cunha, we exploit the sovereign ceiling policy by credit rating agencies to show that sovereign rating downgrades have a real impact on firm investment and financial policy. We identify these causal effects by exploring the effect of sovereign downgrades on corporate ratings that are due to the rating agencies' sovereign ceiling rules. We find that sovereign downgrades lead to greater reduction in investment and leverage at firms that are at the sovereign rating bound than at otherwise similar firms that are below the bound. Consistent with a contraction in capital supply, bond yields of firms at the bound increase more than yields of firms below the bound. / Thesis (PhD) — Boston College, 2014. / Submitted to: Boston College. Carroll School of Management. / Discipline: Finance.

Bank account Abstract This diploma thesis deals with the valid legal regulation of the bank account according to the legislation of the Czech Republic. However, the legislation of the Czech Republic is greatly influenced by the legal acts of the European Union, which are binding for the Czech Republic because this obligation is given by the country's membership in this organization. Therefore, for a more comprehensive understanding of the issue of legal regulation of the bank account, certain sections of this thesis mention several relevant provisions of legal regulations issued by the European Union. The main aim of this diploma thesis is to analyse the legal regulation of the bank account contained predominantly in the Civil Code as well as in the Payment System Act. The introductory section of this thesis focuses on the bank account as such - its characteristics and nature, and gives a brief history of its development. Furthermore, this chapter defines the term deposit and analyses the issue of the ownership of funds in the account in connection with the Czech case law. The second segment deals with the legal sources of the bank account both in the context of the Czech legislation and the legislation of the European Union. The introduction of the second segment is followed by an analysis of the previous...

This thesis is focused on allowance organizations and their specifics in financing and accounting. The dissertation also contains comparison of bank accounts for non-profit organizations.

The aim of this thesis was to analyze student bank accounts offered by selected banking institutions in Czech Republic. This analysis and following evaluation was based on study of offered products as well as on a questionnaire survey which was focused on interest about student bank accounts, satisfaction, use of banking services and other products. This thesis consists of two parts, theoretical and practical. The theoretical part deals with the issue of banking, describes student bank accounts. The practical part contains comparison of selected bank accounts, evaluation of the questionaire and evaluation of established hypotheses. This thesis could help to potencial clients with the choice of the bank account. However, it is not easy to recommend one product.

The graduation thesis is focused on personal and family finances, especially on financial planning. It describes main parts of financial planning -- living, insurance, investing money and making reserve for pension - and helps to find the best ways to reach our goals.

In the theoretical part will be devoted to banking in the Czech republic and current account as the product and services related. The practical part will focus on selection of several bank institutions and description their range of accounts. Tree segments of client will be selected and determined standardized hypothetical client in selected segments. Aim of the thesis is comparison of fees and charges of the bank institutions and determination of the best option.

Cizojazyčné resumé The thesis is dedicated to the matter of a bank account. The bank account is considered to be a financial product that serves for depositing of temporarilly free financial funds and primarily for realizing cashless payment system. The aim of this thesis is to provide an analysis of current applicable and effective legislation considering the bank account in Civil Code, where newly contained the bank account legislation as a result of recodification of private law. In some sections of the thesis the analysis of the legislation is accomplished in the context of the antecedent legislation in former Commercial Code. The thesis is divided into seven chapters. The first chapter is dedicated to analyse the basis of the bank account from the point of view of legal doctrine. The second chapter provides fundamental legal charakteristic of bank account contract. This chapter describes the bank account contract as banking contract and focuses on the bank account contract from the point of view of consumer law. This chapter also provides analysis of parties of the bank account agreement. The end of the chapter discusses the general charakterization of banking terms and conditions. Third chapter provides analysis of general legislation of the bank account from the perspective of Civil Code. These legal...

The topic of the diploma thesis is cost optimization in the company. The concept of optimization hides the effort to modify costs in order to achieve the best economic result of the company. In order to properly analyze and subsequently design the necessary measures, it is necessary to obtain a theoretical knowledge of the costs. The first part of the thesis contains theoretical knowledge. The second part deals with cost analysis and concrete areas that are most suitable for potential savings. The last part contains suggestions that should lead to savings.

This master's thesis analyses the problems concerning system of payments especially clearing credit transfers, bank statement of accounts and interconnection with the company’s information system. It proposes suitable ways of optimalization which in the upshot lead to a better exploitation of information technologies and simplification for the human operator.

The basis of this thesis is to change the non-standard problem situation into a standard situation by using an increase of financial literacy of the bank's clients in relation to the account management. The literary research focuses on banking and technological concepts, supplemented by increased risk knowledge. The main contribution of my work is the creation of a set of individual risks and their categorization, which was created based on my gained practical experience. In addition, this thesis comprises of a survey which was carried out in the thesis and then statistically analyzed.