The aim of the thesis is to do an analyze of services provided by the selected citizen advice and evaluation of the most common problems that clients turned up for help. In the introduction I define the basic theoretical and methodological basis of work. Subsequently, historical aspects will be generalized, which stood at the birth of a new citizen service. In another part I describe the term of counseling, focusing on the typology and principles. I specify the target group and the methodology of work with a client advisor. In conclusion, the theory will focus on the way to guarantee the quality of consulting services in relation to the standards of social services. In the practical part I bring near the role of management consulting citizen selected, the process of obtaining funding sources and ways of organizing work. Then I compare the differences in accounting and reporting against business entities. Further specifications will be made counseling process, with particular emphasis on the expertise of advisors. I do an analyze of services in terms of counseling and also I evaluate the social role of the state. The research part will seek both to confirm or refute the hypotheses set, while a suitable method of analyzing business advisors in dealing with clients in the selected clinic and evaluate the role of preventive counseling in the social phenomena studied. The outcome will be recommendations on how to improve business counseling and counselors themselves.

This thesis deals with a person of the Insolvency Administrator, both in terms of the requirements imposed on the person of the Insolvency Administrator, and in terms of the obligations to be Insolvency Administrator in the course of Insolvency proceedings perform. The main objective of this thesis is to test the hypothesis that can be considered the submitted draft amendments to the Insolvency Act effective from 1. 1. 2014, effective, particularly in relation to the performance of the Insolvency Administrator.

The thesis provides an overview of consumer protection in the financial markets in the Czech Republic. The focus is on the legislative system of client protection in commercial banking, which includes consumer credit, protecting consumer deposits and system of payments. Furthermore, this thesis deals with capital markets, focusing on consumer protection resulting from the implementation of MiFID in the legal system of the Czech Republic. The last segment of the financial markets defined in this thesis is the insurance industry. Each area of consumer protection is complemented by illustrations of current cases and includes an evaluation of the effectiveness of certain legal measures and revealing the weaknesses in each segment. Beyond the legislative framework are also described activities in the area of consumer protection by major institutions, in particular the activities of the Ministry of Finance of the Czech Republic, Czech Financial Arbitrator, Deposit Insurance Fund and the Guarantee Fund. To add to the comprehensiveness of the overview of consumer protection in the financial markets, additional protective measures were included (Institute of debt relief, distraint of debtor, protection of personal data of clients of financial institutions).

Cette thèse propose une analyse empirique de deux stratégies majeures du financement du développement; les annulations de dette et la mobilisation des ressources domestiques. Les trois premiers chapitres tentent d'analyser les effets des annulations de dette du début des années 2000 sur les finances publiques et les possibilités de réendettement des gouvernements bénéficiaires. Nos résultats montrent que les annulations de dette concédées via les initiatives PPTE et IADM ont permis d'améliorer significativement la composition budgétaire des gouvernements récipiendaires et de diversifier leurs sources de financement. Néanmoins, d'autres résultats mettent en lumière l'existence d'un aléa moral induit par ces initiatives, nécessitant ainsi une surveillance accrue des politiques budgétaires, notamment une fois l'annulation de dette octroyée. Enfin, le quatrième chapitre tente de revisiter la relation entre fiscalité et croissance en adoptant une approche macro-micro à l'aide de données de firmes. Notre analyse montre que la fiscalité est bénéfique à l'activité des entreprise, en particulier celles des pays à faible revenu. Par ailleurs, d'autres résultats suggèrent que cet effet est renforcé lorsque ces mêmes firmes font face à une faible corruption, réitérant ainsi la nécessité pour les pays en développement d'établir un environnement économique et politique sain. / This thesis aims at investigating empirically the effects of two financing strategies for low-income countries; debt relief and taxation. The first three chapters focus on the consequences of debt relief for public finance and new external financing. Results show that cancellations granted under the multilateral debt relief initiatives have been beneficial for recipient countries by significantly improving the composition of their budget and widening financing opportunities. However, findings also underline the risk of moral hazard stemming from these initiatives which thus calls for continuous sound fiscal management, especially after debt relief. Lastly, the fourth chapter revisits the taxation-growth nexus adopting a macro-micro approach. Using firm-level data in developing countries our findings suggest that taxation is favorable to firms' activity, especially when firms operate in poor countries characterized by a significant lack of infrastructure. Moreover, this effect of taxation seems to be maximal in the absence of corruption, hence reaffirming the need for healthy and enabling economic and political environments in developing countries.

Dissertação (mestrado) - Departamento de Economia, Pontifícia Universidade Católica do Rio de Janeiro, Rio de Janeiro, 1989. Bibliografia: p. 137-140. / This dissertation analyses the implicit give away of public funds that resulted from the partial indexation of BNDE'S loans to private domestic enterprises, during the second half of the seventies. The analysis of 13.350 long term financing contracts allowed the estimation of the values that were transfered and its distribution amongest beneficiaries. / A tese analisa a doação implícita de recursos públicos, que resultou da concessão de financiamentos pelo Sistema BNDES ao setor privado nacional, com cláusula de correção monetária parcial, na segunda metade da década de setenta. A partir da análise de cerca de 13.350 contratos de empréstimos de longo prazo, estima-se o valor das transferências patrimoniais envolvidas e, examina-se sua distribuição entre os beneficiários.

The issue addressed in this study is whether the South African insolvency law provides adequate debt relief measures to deal with the growing problem of overindebtedness amongst individuals. Against the background of a historical and comparative investigation this study focuses on a critical evaluation of debt relief measures provided for by the Insolvency Act 24 of 1936 as well as the alternative measures outside the ambit of the Insolvency Act. Although it is not a prime object of the Insolvency Act to afford the individual debtor a discharge of pre-sequestration debts it is a consequence of sequestration after rehabilitation of the debtor. Nevertheless, sequestration followed by rehabilitation is not readily available as a debt relief measure. This can mainly be attributed to the advantage for creditors requirement that can be viewed as an impediment to obtaining a fresh start for many individual debtors. This is also the debtor's position regarding debt relief provided by the procedure of composition in terms of the Insolvency Act, as it is currently only available after sequestration As far as creditors' interests are concerned, the efficiency of this requirement may also be questioned as statistics indicate that the sequestration process is implemented in instances where doing so is not cost-effective. It is furthermore submitted that the current alternative debt relief measures provided for by South African law are inadequate and that the problems encountered in practice regarding friendly sequestrations can to a great extent be attributed to this fact. In order to reserve sequestration for extreme cases, insolvency law reform aimed at preventing implementation of the sequestration process when doing so is not cost-effective is recommended. However, it is emphasised that these recommendations should only be implemented if provision is made for an adequate alternative debt relief measure that would accommodate debtors whose estates do not justify a concursus creditorum. It is submitted that the administration procedure in terms of section 74 of the Magistrates' Courts Act 32 of 1944 should be adjusted to offer the required debt relief by inter alia affording the debtor a discharge of his debts. It is furthermore submitted that this procedure should be combined with the pre-liquidation composition proposed by the South African law commission and that the combined procedure should only be open for implementation if an informal arrangement, coupled with debt counselling, cannot be reached. As regards international guidelines for insolvency law reform it is contended that South Africa should follow the example of other systems by fully embracing the fresh start approach. With regard to rehabilitation in terms of the Insolvency Act it is submitted that the automatic rehabilitation of bona fide debtors after three years should be the point of departure. Regarding assets excluded from the insolvent estate recommendations aimed at enabling the debtor to continue his household as a social and economic unit are made. In the end, South African insolvency law reform should seek to find a balance between debtors' and creditors' interests. It is submitted that the current proposals for insolvency law reform will not achieve this objective. / Dissertation (LLD)--University of Pretoria, 2004. / Procedural Law / unrestricted