Esta dissertação ilustra como o regime fordista de acumulação brasileiro foi induzido à sua crise na década de oitenta, pelas políticas de ajuste econômico patrocinadas pelo FMI, e como na década seguinte a política de liberalização da economia terminou por reformatá-lo. Destacam-se as alterações estruturais na economia neste novo ambiente pós-fordista, e evidencia-se como este novo regime de acumulação não permitiu uma ampliação do produto e renda / This master dissertation elucidates how the Brazilian accumulation of fordist type was driven into its crisis in the eighties, by the adjustment policies of International Monetary Fund and how, during the nineties, the liberalization of economy put another one in curse, the so called post-fordist regime. The work approaches the structural changes of the Brazilian economy under this new post-fordist regime, and attempts to show how it was not able foster new economic growth, as expected

The diploma thesis on topic The impact of the economic crisis on the difference between the effective and statutory tax rate in the Czech Republic deals with the issue above the nominal and effective tax rates on corporate income during the economic crisis, specifically between years 2006 and 2015. The thesis deals with the causes of these differences between rates during each year of the crisis, and there is also comparison among the Czech Republic and European Union countries. First the work mentioned problems related to the last economic crisis, not only globally but also in terms of the Czech Republic. The following is a basic characteristic of the tax on corporate income, the share of total taxes over the years and the most important changes in the Law on Income Tax in the Czech Republic in individual years. In conclusion there is displayed the development of implicit and statutory tax rates and an analysis of the differences between these two rates.

The Master thesis focuses on the application of Information Systems in the field of Library and Information Science.  Within the context of organizational learning, a collaborative user-centered approach is used to produce desired system characteristics and future research suggestions. More specifically, this research study explores the library users’ and academic librarians’ perceptions of the current library discovery and access services as mediated through the Online Public Access Catalogue (OPAC) of the Academic Library of the School of Philosophy at Athens University in Greece. Additionally, it explores their desired characteristics for the ‘public facing’ Integrated Library System (ILS), of which the OPAC constitutes a module, in order to generate recommendations that guide the Academic Library staff members’ collaborative design of a more user-centered library information system. The study is built upon the systems thinking framework of Checkland’s Soft Systems Methodology (SSM). Applied theories and design processes guide research processes aimed at advancing both inclusive social learning and system improvements.

This thesis investigates the narrated experiences of a number of individuals that migrated to Argentina from Russia and Ukraine in the wake of the fall of the Soviet Union. The over-arching aim of this thesis is to study the ways in which these migrants navigated the social reality in Argentina, with regards to available physical, material, and socioeconomic positions as well as with regards to their narrated self-understandings and identifications. The empirical data consists of ethnographic in-depth interviews and participatory observation from Buenos Aires between the years 2011 and 2014. Through the theoretical frameworks of political discourse theory, critical race studies, auto-ethnography, and theories on coloniality, the author examines questions of migration, mobility, race, class, and gender in the processes of re-establishing a life in a new context. The interviewees were not only directly affected by the collapse of the USSR in the sense that it drastically changed their terrain of possible futures as well as retroactive understandings of their pasts, but they also began their lives in Argentina during the turmoil of the economic crisis that culminated in 2001. Central to this thesis is how these dislocatory events impacted the interviewees’ possibilities and limitations for living the life they had expected, and thus how discursive structures affect subject positions and identifications, and thereby create specific conditions for different relocatory trajectories. By focusing on how these individuals narrate their reasons for migration and their integration into Argentine labor and housing markets, the author demonstrates the role Argentine and East European history, as well as the neoliberal restructuring of the postsocialist region and Argentina in the 1990’s, had for self-understandings, subject positions, identities, and mobility. Various intersections of power, and particularly the making of race and whiteness, are important for the way that the interviewees negotiated subject positions and identifications. The author addresses how affect and hope played a part in these processes and how downward mobility was articulated and made meaningful. She also examines how participants’ ideas about a “good life” were related to understandings of the past, questions of race, social inequality, and a logic of coloniality. / Den här avhandlingen undersöker hur ett antal individer som migrerade från Ryssland och Ukraina till Argentina efter Sovjetunionens fall berättar om sin erfarenhet. Det övergripande syftet är att studera hur dessa migranter navigerade i den sociala verkligheten i Argentina, särskilt vad det gäller kroppsliga, materiella och socioekonomiska positioner, såväl som hur detta påverkat deras berättade självförståelse och identifikationer. Det empiriska materialet består av etnografiska djupintervjuer och deltagande observationer gjorda i Buenos Aires mellan åren 2011 och 2014. Författaren använder sig av ett teoretiskt ramverk bestående av politisk diskursteori, kritiska ras- och vithetsstudier, autoetnografi och teorier om kolonialitet för att undersöka frågor om migration, mobilitet, rasialisering, klass och kön i en kontext av återetablering av ett liv i ett nytt samhälle. De som intervjuas i denna avhandling påverkades inte bara av Sovjetunionens kollaps, på så sätt att det påverkade deras förståelse av möjlig framtid samt deras retroaktiva förståelser av det förflutna, utan de påbörjade även sina nya liv i Argentina under den ekonomiska krisen som kulminerade år 2001. Centralt i avhandlingen är hur dessa dislokatoriska händelser inverkade på de intervjuades möjligheter och begränsningar för att kunna leva det liv som de hade förväntat sig, och därmed hur diskursiva strukturer påverkar subjektspositioner och identifikationer och därmed skapar specifika villkor för olika vägar för återetablering. Genom fokus på hur dessa individer berättar om sina anledningar för migrationen och om deras väg in i den argentinska arbets- och bostadsmarknaden visar författaren vilken roll argentinsk och östeuropeisk historia, såväl som 1990-talets nyliberala omstrukturering av den postsovjetiska regionen och Argentina, hade för deras självförståelse, subjektspositioner, identitet och mobilitet. Viktigt för hur de intervjuade förhandlade om olika subjektspositioner och identifikationer är intersektionella maktordningar och särskilt skapandet av ras och vithet. Författaren analyserar hur affekt och hopp spelade en roll i dessa processer och hur social deklassering artikulerades och gjordes meningsfull. Här undersöks även hur de intervjuades idéer om möjligheten att leva ett ”gott liv” var sammanflätade med förståelser av det förflutna, rasialisering, social ojämlikhet och en logik som präglades av kolonialitet. / Тема этой диссертации – это личный опыт ряда индивидуумов, переехавших в Аргентину вскоре после распада Советского Союза, на основе их собственных повествований. Основная цель работы заключается в исследовании того, как мигранты-участники вписывались в общественную реальность Аргентины на фоне её превалирующих физических,  материальных и социо-экономических позиций, а также по отношению к тому, как согласно их рассказам, эти люди сами себя воспринимали и идентифицировали. Эмпирическая компонента диссертации включает в себя комплекс углубленных этнографических интервью и включенного наблюдения, проводимых в Буэнос Айрес в 2011 -2014 гг. Автор изучает вопросы миграции, класса, социальной мобильности, расы и гендера в процессе переустановки жизни в новых условиях, руководствуясь теоретическими посылами теорий политического дискурса, критических расовых исследований (critical race studies), автоэтнографии и теорий колониальности. В дополнение к тому факту, что на интервьюируемых оказал непосредственное влияние распад Советского Союза, который кардинальным образом изменил как возможные сценарии их будущего, так и ретроактивные интерпретации их прошлого, эти люди начали свою новую жизнь в Аргентине сразу после сумятицы экономического кризиса, достигшего кульминации в 2001 г. Центральным аспектом диссертации является изучение воздействия, которое имели эти дислоцирующие обстоятельства на спектр естественных возможностей и преград на пути реализации жизненного проекта участников исследования, как они себе его представляли, а также какое влияние оказывают соответствующие дискурсивные структуры на позиции и идентификации субъектов, обуславливая определенные условия реализации различных траекторий их жизни в эмиграции. Фокусируя внимание на том, как эти индивидуумы повествуют о том, что побудило их к эмиграции в Аргентину и интеграции в местные рынки труда и жилья, автор подчеркивает ту роль, которую сыграли в этом особенности как аргентинской, так и восточноевропейской истории, наряду с более поздними структурными изменениями 90х гг., происходившими как на постсоветском, так и аргентинском пространствах в эпоху неолиберализма. Это касается в равной степени аспектов самовосприятия, позиций субъектов, а также вопросов их идентификации и мобильности. Важной составляющей того, каким образом интервьюируемые устанавливали рамки своей субъективной идентификации и позиции, являлись различные грани концепции власти; в частности того, как возникают понятия расы и ‘белизны’ (whiteness). Автор обращается к вопросу, какую роль в этих процессах сыграли аффект и надежда, и как субъекты исследования артикулировали и находили смысл в своей нисходящей мобильности. Параллельно автор анализирует то, как представления участников о "хорошей жизни" ставились ими в зависимость от их собственной интерпретации прошлого, наряду с вопросами расы, общественного неравенства и колониальной логики. / Esta tesis investiga las experiencias narradas por una serie de individuos que emigraron a Argentina desde Rusia y Ucrania a raíz de la caída de la Unión Soviética. Su objetivo general es estudiar el modo en que estos inmigrantes transitaron la realidad social argentina en lo que se refiere a las posiciones físicas, materiales y socioeconómicas disponibles, así como también a su auto-comprensión y a las identidades construidas desde sus narraciones. La autora examina cuestiones de migración, movilidad, raza, clase y género en los procesos de restablecimiento de la vida de estos sujetos a través del marco de la teoría política del discurso, los estudios críticos de la raza, la auto-etnografía y teorías sobre la colonialidad. Los datos empíricos consisten en entrevistas etnográficas en profundidad y observación participante realizadas en Buenos Aires entre los años 2011 y 2014. Los entrevistados no sólo se vieron directamente afectados por el colapso de la URSS en el sentido de que éste cambió drásticamente su terreno de futuros posibles y la comprensión retroactiva de su pasado, sino que también comenzaron sus vidas en Argentina durante las turbulencias de la crisis económica que estalló en el año 2001. En esta tesis, es central la indagación sobre cómo estos eventos dislocatorios impactaron en las posibilidades y limitaciones de los entrevistados para vivir la vida que esperaban y cómo las estructuras discursivas afectan las posiciones y las identificaciones de los sujetos, creando condiciones específicas para diferentes trayectorias de reubicación. Al enfocarse en cómo estos individuos narran sus razones para la migración y su integración en los mercados laborales y de la vivienda en Argentina, la autora demuestra el papel que tienen en las auto-comprensiones, posiciones de sujeto, identidades y movilidad, tanto la historia argentina y de Europa del Este, así como también la reestructuración neoliberal de la región postsocialista y de la Argentina en los años 90. Diversas intersecciones de poder, y particularmente la raza y la blancura son importantes para la manera en que los entrevistados negociaron posiciones subjetivas e identificaciones. La autora aborda cómo el afecto y la esperanza desempeñaron un papel en estos procesos y cómo la movilidad descendente se articuló y se hizo significativa. También examina cómo las ideas de los participantes acerca de una "buena vida" se relacionan con la comprensión del pasado, las cuestiones de raza, desigualdad social y una lógica colonial.

Kapitalstrukturen betyder hur ett företag väljer sin sammansättning av skuldsättning och eget kapital, och de finansiella teorierna är framtagna ur de större företagens perspektiv. Små och medelstora företag (SME) utgör ungefär 99 % av alla företag i Sverige, och det är därför viktigt att förstå hur dessa företag väljer sin kapitalstruktur. I perioder av ekonomisk recession kan tillgången på kapital bli problematisk för företag av olika anledningar. Generellt sparar landets befolkning på sina pengar, vilket implicerar en lägre tillförsel av kapital till företagen. Långivarna tenderar också att vara mer återhållsam gällande kreditgivning. SME kommer därmed att ha en lägre tillgång till externt kapital, och detta är mer problematiskt för dessa företag eftersom deras relation med långivarna tenderar att involvera högre grader av agentkostnader och informationsasymmetri. Hur dessa mindre företags kapitalstruktur påverkas av en ekonomisk krisperiod är ett forskningsområde som är relativt outforskat. Således är denna studies fokus att undersöka hur SME:s kapitalstruktur i Sverige påverkas av en ekonomisk krisperiod.Studien innefattade 79 916 SME i Sverige under perioden 2007 till 2015, och den analyserade krisperioden är finanskrisen som varade åren 2008 och 2009. För att kunna utröna krisens påverkan på företagens kapitalstruktur problematiserades olika faktorer som hade en relation till denna. Kapitalstrukturen omfattade företagens totala skulder och en uppdelning av dessa i kort- respektive långfristiga skulder. Faktorernas relation till de kort- och långfristiga skulderna var grunden för att studera eventuella förändringar under ekonomisk recession. De totala skulderna användes för att ge ytterligare stöd i analysen. De faktorer som inkluderades i denna studie var: likviditet, lönsamhet, tillgångsstruktur, tillväxtmöjligheter, storlek, den alternativa skatteskölden, räntespread och slutligen den faktor som var av primärt intresse – ekonomisk kris. För att testa detta empiriskt skapades modeller utifrån två olika linjära regressionsmetoder, varav den ena hade fixerade effekter. Modellerna med fixerade effekter var de bestämmande för studiens utfall. Studien visade empiriskt att krisens påverkan på SME:s kapitalstruktur var att företagen hade en högre skuldsättningsgrad under krisperioden. Mer specifikt indikerade resultaten på att företagen hade en högre grad av kortfristiga skulder under den ekonomiska recessionen. Vidare visade studien att flera av faktorerna hade en effekt på både kort- och långfristiga skulder. / Capital structure is how a business selects their mixture of debt and equity, and the financial theories that touches upon this subject is mostly developed from the larger corporations point of view. Small and medium sized enterprises (SME) constitutes approximately 99 % of all enterprises in Sweden, and therefore it’s important to understand how these businesses selects their capital structure. A period of economic crisis is problematic for enterprises to achieve capital in several aspects. The population in that said country is likely to be restrictive with their transactions, which implies a lesser flow of capital to the businesses. The lenders of capital tend to be more conservative in regards to the lending of credit. To this extent, SMEs will have less access to capital, and this is more problematic for small firms due to their relationship with lenders are often connected to larger agency costs and information asymmetry. How the capital structure for these small and medium sized firms affects during a period of economic crisis is a research area that is relatively uncharted – specially in the context of Sweden. Thus, the focus of this study is to examine how a period of crisis affects the capital structure of these small and medium sized enterprises during a period of crisis.The study involved 79 916 SMEs in Sweden during the period 2007 to 2015, and the examined period of crisis was the financial crisis that lasted through 2008 and 2009. To be able to determine how the crisis affected the capital structure several determinants that has a relationship with capital structure was problematized. The capital structure contains the firms total debt, which was divided into short- and long term debt. The determinants relationship with the short- and long term debt were the basis to study possible changes during economic crisis. The total debts were used to give support to the analysis. The determinates that were included in this study was: liquidity, profitability, asset structure, growth opportunities, size, the non-debt tax shield, term spread and finally the primary interest of this study – economic crisis. To test this empiricly, models were created using two different methods of linear regression, and one of these had fixed effects. The models with the fixed effects was the decisive models for the outcome. The study empirically shows that the crisis affected the capital structure of SME’s in regards to that they exhibited a higher debt ratio though the crisis. More specific, the results indicated that SME’s had a higher short-term debt ratio during the crisis than the rest of the macroeconomic periods. Furthermore, the results shows that several of the capital structure determinants had an effect on both short- and long-term debt. / <p>Betyg B, 170619</p>

Une crise financière et économique sans précèdent est apparue aux Etats-Unis en 2007, a progressé rapidement et s’est propagée à de nombreux pays dans le monde. L’instrument budgétaire a été largement utilisé : dans un contexte de contagion financière, les gouvernements ont dû réagir en adoptant dans un premier temps des mesures visant à relancer l'économie, puis, dans un deuxième temps, face à l’endettement croissant, des mesures de stabilisation économique. L'objectif de cette thèse est de mettre en évidence l'importance des caractéristiques spécifiques à la fois régionales et nationales dans la prise de décision publique visant à stimuler la croissance économique. La thèse analyse la relation entre le PIB et le chômage, ainsi que les effets des programmes de relance budgétaire. Dans la première partie, la loi d'Okun est examinée, au niveau régional, dans trois pays émergents d’Europe Centrale et de l’Est. Dans la deuxième partie, un éclairage particulier est porté sur le concept de multiplicateur budgétaire et ses implications de politique économique. Dans la troisième partie, les multiplicateurs budgétaires sont calculés dans des pays émergents, en particulier ceux des régions méditerranéennes et d’Europe Centrale et de l’Est. La thèse mobilise les outils de l’économétrie sur séries temporelles et sur panels de longue durée. / An unprecedented financial and economic crisis irrupted in the US in 2007, and has rapidly grown and spread to many countries around the world. The financial instrument has been widely used: in a context of financial contagion, governments have initially reacted by adopting measures to revive the economy, and then, secondly, facing mounting debt, implemented economic stabilization policies. The goal of this thesis is to highlight the importance of specific features both at regional and national level in the public decision making to stimulate economic growth. The thesis analyses the relationship between GDP and unemployment, as well as the effects of fiscal stimuli. In the first part, Okun’s law is examined at regional level in three emerging Central and Eastern European countries. In the second part, the emphasis is given to the concept of fiscal multiplier and its policy implications. In the third part, fiscal multipliers are assessed in emerging countries, particularly those of the Mediterranean and the Central and Eastern Europe regions. The thesis makes use of time series and panel econometrics methods.

Au cours du XIXe siècle, le droit de la faillite institué comme un mécanisme de sanction des débiteurs professionnels faillis prend progressivement en compte la situation du débiteur ainsi que sa bonne ou sa mauvaise foi afin d’évaluer son degré de culpabilité. À Lyon, l’évolution de la norme de la faillite et de sa pratique le tribunal de commerce fait apparaître une prise en considération grandissante de l’humanité du débiteur, accompagnée parfois par une réforme légale impulsée par l’initiative des juges consulaires lyonnais. Ceux-ci prennent l’initiative d’instituer des mesures contra legem afin de protéger les commerçants de bonne foi victimes d’une conjoncture provoquant une crise économique majeure qui génère des faillites en cascade.Au lieu de mettre en place une réforme en profondeur du droit de la faillite réclamée par les praticiens, les docteurs, la jurisprudence ainsi que par les justiciables, le législateur n’institue que des mesures provisoires et palliatives. Son inertie renforce la conviction des juges consulaires lyonnais que leur pratique s’impose comme une solution appropriée pour réduire les conséquences néfastes de l’inaction du législateur non seulement sur la situation des commerçants faillis mais aussi sur la société et l’économie de la ville de Lyon. / During the nineteenth century, the bankruptcy law instituted as a sanction mechanism of bankrupt debtors professionals has been gradually taking into account the debtor's situation and his good or bad faith in order to assess the degree of guilt.In Lyon, the evolution of the standard of bankruptcy and practice of the Commercial Court reveals a growing consideration of debtor’s humanity, sometimes accompanied by a legal reform promoted by the initiative of consular judges of Lyon. They take the initiative to institute measures contrary to the law to protect bona fide traders victims of a situation causing a major economic crisis that generates cascading bankruptcies.Instead of putting in place a comprehensive reform of bankruptcy law claimed by practitioners, doctors, case law and by litigants, the legislator establishes only temporary and palliative measures. Its inertia reinforces the conviction of consular judges of Lyon that their practice has established itself as an appropriate solution to reduce the adverse consequences of the inaction of the legislature not only on the situation of failed traders, but also on society and the economy of the city from Lyon.

The goal of this diploma work is to evaluate the process and form of determination for czechoslovak crown's exchange rate at beginning of the autonomous Czechoslovak republic and consequential implementation of monetary policy according to the development of economic situation until the beginning of the Second World War. At first I will aim to outline initial economic and monetary situation in the Czech countries before the Austria-Hungary empire break-up. The main focus of the whole work is the monetary reform in the Czechoslovak republic in 1919 whose creator was Alois Rašín. Consequently I will focus on formation of the Czechoslovak monetary policy and monetary stabilization until the world economic crisis. The important step in this period was the foundation of the autonomous emissive bank, which should have strengthened the confidence of currency and separated monetary policy from political interests. The start of the world economic crisis caused breakdown of all economics including the czechoslovak one. Due to this situation I would like to focus also on consequences of the crisis and the solutions suggested by Karel Engliš. At the end of this diploma work I would like to describe the final years of independence of the czechoslovak monetary policy before occupation and the Second World War.

This thesis deals with political-economic globalization from the view of International Political Economy. The first chapter represents a theoretical framework and focuses, especially, on theoretical approaches towards globalization, role of nation state in a globalised environment, and global governance. The second chapter elaborately analyses the state of political-economic globalization during the Great Depression and the Great Recession at the outset of the 21st century, and examines the development of its economic and political aspects. In the end of the second chapter, these crises are compared to answer the research question, i.e. if and to what extend there has been a progress in the process of political-economic globalization since the Great Depression up to the present time.

The work deals with changes in tax area and development of tax state budget revenues during the economic crisis, in the period from 2008 to the present. Theoretical part describes the economic crisis in terms of its origin, development and consequences on the macroeconomic indicators within EU and Czech Republic. The basic concepts of economic theories in order to resolve the economic crisis are stated. Practical part analyzes the specific measures in the tax system and its impact on the economic development. It shows that these measures has failed to fulfill the expected stabilization of the state budget, that the intended reduction of direct taxes and increase indirect taxes has been fulfilled, and also it verifies that effects of discretionary government measures are most evident in 2010-2011, subsequently followed by a decline.