Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-02-11T16:53:21Z No. of bitstreams: 2 V??nia_Vilma_Nunes_Teixeira.pdf: 1492520 bytes, checksum: 886d0a7c8329ba72af842fc75bca7d52 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-02-11T16:53:21Z (GMT). No. of bitstreams: 2 V??nia_Vilma_Nunes_Teixeira.pdf: 1492520 bytes, checksum: 886d0a7c8329ba72af842fc75bca7d52 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2015-02-28 / Professional proficiency goes beyond certificates and diplomas, it demands skills and competencies to be developed during the life of the professional in order to get success in the profession. This research aimed to know and analyze the perceptions of graduates on entrepreneurial skills acquired in Accounting School offered by Federal Public Universities in Paraiba State, Brazil, trying to identify capabilities and limitations able to determine their performances before the demands and challenges of the accounting profession nowadays. To reach this goal, we carried out a quantitative exploratory research, obtaining data through questionnaire made up of both structured and ??free?? questions. The results show that 76.1% of surveyed students both study as work and of these only 14.7% have experience in managerial function. Entrepreneurial characteristics were found in the perceptions of students, of which stand out as the most developed ones: learning capacity (198 students - 90.8%), Commitment and Determination (189 students ?? 86.7%) and Persistence (187 students - 85, 8%). As less developed entrepreneurial skills were identified: Risk with (81 students ?? 37.1%), Leadership (70 students - 32.1%) and Persuasion (65 students - 29.8%). It was also identified that the competence Commitment and Determination was mentioned by students as the most domainate (45 ?? 20.6%). As the most required in the performance of their duties skills were cited: Planning (44 - 20.2% ), Troubleshooting (23 - 10.6%) and Commitment and Determination of 22 (10.1%). It was found that the disciplines that contributed most to the development of entrepreneurial skills were managerial accounting (34 - 15.6%), followed by Basic Accounting with (26 - 11.9%) and Introduction to Management (26 - 11.9 %) of respondents. We conclude that there is an alignment between what courses offer and what the accounting profession requires, highlighting the capabilities of Commitment, Determination, Relationship and Learning. It also became evident that there are limitations in the capabilities related to Risk, Leadership and Persuasion, these are the characteristics that may be linked to the prevailing performance of students who do not work in the management area. / A compet??ncia profissional vai al??m de certifica????es e diplomas, ?? necess??rio que habilidades e compet??ncias sejam desenvolvidas no decorrer da vida do indiv??duo de modo que propiciem o sucesso na profiss??o. Esta pesquisa teve como objetivo conhecer e analisar as percep????es de concluintes sobre compet??ncias empreendedoras adquiridas no curso de Ci??ncias Cont??beis oferecido pelas universidades federais do Estado da Para??ba, procurando identificar capacidades e limita????es que podem determinar suas atua????es diante das exig??ncias e desafios da profiss??o cont??bil na contemporaneidade. Para tanto, realizou-se uma pesquisa explorat??ria quantitativa, obtendo-se os dados por meio de question??rio aplicado in loco composto por quest??es estruturadas e ??livres??. Os resultados evidenciam que 76,1% dos alunos investigados trabalham e destes apenas 14,7% possui experi??ncia na fun????o gerencial. Constataram-se caracter??sticas empreendedoras nas percep????es dos alunos, das quais destacam-se como as mais desenvolvidas Capacidade de Aprendizagem com 198 (90,8%), Comprometimento e Determina????o com 189 (86,7%), seguido de Persist??ncia com 187 (85,8%) dos alunos investigados. Como compet??ncias empreendedoras menos desenvolvidas identificaram-se: Risco com 81 (37,1%), seguido de Lideran??a com 70 (32,1%) e de Persuas??o com 65 (29,8%). Identificou-se que a compet??ncia Comprometimento e Determina????o foi tamb??m citada pelos alunos como a de maior dom??nio com 45 (20,6%) e como as mais requeridas no exerc??cio de suas fun????es foram citadas as compet??ncias: Planejamento com 44 (20,2%), seguida de Resolu????o de Problemas com 23 (10,6%) e de Comprometimento e Determina????o com 22 (10,1%). Constatou-se que as disciplinas que mais contribu??ram para o desenvolvimento das compet??ncias empreendedoras foram Contabilidade gerencial com 34 (15,6%), seguida de Contabilidade b??sica com 26 (11,9%) e de Introdu????o ?? Administra????o com 26 (11,9%) dos pesquisados. Conclui-se que existe um alinhamento entre o que os cursos oferecem e o que o exerc??cio da profiss??o cont??bil exige, destacando-se as capacidades de Comprometimento, Determina????o, Relacionamento e Aprendizagem, embora tenha-se evidenciado a exist??ncia de limita????es quanto a Riscos, Lideran??a e Persuas??o, caracter??sticas estas que podem estar atreladas ?? atua????o predominante dos alunos que n??o atuam na ??rea gerencial.

Debt levels are rising significantly in America. More and more people are accumulating debt in the forms of mortgages, student loans, credit cards, and car loans. Basic financial principles such as saving, budgeting, investing, and paying bills are not being utilized consistently by the average individual. This is because of financial illiteracy. The vast majority of Americans do not have the basic knowledge and understanding of these financial concepts to adequately put them into practice in their daily lives. This study focuses on the levels of college students’ financial literacy, how that pertains to the rising debt crisis, and explores potential solutions to these problems.

Financial literacy education continues to be a deficiency in the U.S. education system because it is not included in most school curricula, and little is known about the efficacy of the school district programs that do include it. A former Federal Reserve Chairman identified the lack of financial literacy as a national problem, and the National Financial Educators Council described it as the #1 problem in the current generation. Using Berger and Luckmann's conceptualization of social construction as the theoretical framework, the purpose of this study was to explore how access to financial literacy education is perceived by fifth- through eighth-grade students in terms of behavior modification. The research questions focused on participants' understanding of financial concepts as it relates to grade level, gender, and school type. A qualitative multiple-case case study design, bounded in a single school district, was employed using stratified purposeful sampling through face-to-face interviews with only fifth- and eighth-grade students attending public, private, and charter schools. Data collected were coded and categorized for thematic analysis through constant comparison. The social construction framework served as an interpretive framework and helped capture the shared meaning in the key findings revealed through 5 core themes and 19 sub themes, with the highest emphasis on the core themes of Concepts of Earnings and Using Financial Institutions. The positive social change implications stemming from this study include recommendations to local/state/national education officials to develop and teach financial literacy curricula in order to increase the understanding and change financial behavior, throughout the United States, beginning with America's youth, and all future generations.

Small business family law firms generate jobs within the local community, but often fail because of suboptimal accounting strategies. A multiple case study was used to research the accounting strategies small business family law firm owners use to succeed in business beyond 5 years. The population for this study was three small business owners of family law firms located in West Chester, Pennsylvania. The small business family law firm owners had achieved and maintained profitability of their businesses for a minimum of 5 years. Financial literacy theory and the leadership skill model comprised the conceptual framework for this study. Data collection included semistructured face-to-face interviews with the small business family law firm owners, a review of company documents, and field notes. Thematic analysis included data from face-to-face interviews, document collection, field notes, and current literature. Themes that emerged were (a) having or obtaining some formal accounting education, (b) working with an accounting professional, (c) categorizing expenses and using formal financial reporting, (d) developing and maintaining ethical standards of billing and unearned income, and (e) utilizing accounting software. Recommendations for action included investing in accounting courses and seeking professional assistance. Small business family law firm owners may apply these results to spend more time working with clients to increase income. Increasing the success of small business family law firm owners may contribute to positive social change by providing increased employment and economic health within communities.

The mortgage industry played a major role in the recession faced by the U.S. economy in 2008, with approximately 8.8 million borrowers, or 10.8% of all homeowners, with negative equity in their homes. The purpose of this multiple case study was to explore strategies mortgage loan executives use to prequalify mortgage loan applicants. The target population consisted of 8 mortgage executives at 5 mortgage lending firms located in northwest Arkansas who demonstrated strategies to enhance the prequalification of mortgage loan applicants. The conceptual framework for the study was the theory of asymmetric information. In-depth, face-to-face interviews were conducted and the home loan toolkit and standard disclosure packets were reviewed. The data analysis technique used in this study followed Yin's 5-step data analysis process. Each interview response was interpreted, synthesized, and shared with the participant for validation during the follow-up member checking meeting. I coded the data to identify similarities in the data and prevalent themes, and to align the new data with previous literature. Based on methodological triangulation and thematic analysis, 4 themes emerged: counseling, government guidelines and regulation, disclosure, and literacy. Social change benefits include a more knowledgeable mortgage consumer that will benefit from enhanced education by the mortgage lender, which may result in lower mortgage defaults. This can increase homeowners' self-esteem, provide for community growth and development, and stabilize, and eventually grow, property tax revenues that could strengthen communities by expanding services and improving infrastructure.

Financial literacy is the ability to understand how money works, it refers to the set of skills and knowledge that allows an individual to make informed and effective decisions with all of their financial resources. Raising financial literacy levels is a major concern around the world, because it affects how people save, spend, and invest, as well as their ability to create and grow income. However, Nicaragua is far behind. I started working under the assumption that financial literacy levels in Nicaragua were very low, because of a series of factors. Among them, the macro and micro economic conditions –including poverty level and education-, the unawareness from the government of the importance of financial literacy in people’s lives, the lack of financial advisors nationwide, etc. To prove my theory, I decided to do a 25 question, online survey in Nicaragua. During a one week period, 343 people from all age ranges answered it and provided me with insights that allowed me to analyze their financial health, as well as their relationship with money. The three main objectives I was looking to accomplish with the survey were: to determine the current situation of financial literacy in Nicaragua, to evaluate the market’s needs regarding personal finance, and to assess the potential market for a personal finance in advisor. After reviewing the particular socio-economic conditions of the country, I guide you through the questionnaire Nicaraguans had to answer, and provide results and analysis based on them. The lack of financial culture in the country is evident from the beginning till the end of the questionnaire, but the results offer a starting point to increase financial literacy levels. Some of the main conclusions delivered by this analysis are that people tend to overestimate their financial knowledge and rate their performance and actions better than they actually are, and that most of them are eager to learn about personal finance and lead a healthier financial life.

This paper seeks to examine the failures of the current retirement plan structure, focusing on the structure’s reliance on unpredictable future market returns and the unwillingness of the parties involved to negotiate in order to further enhance their own self-centered interests. Currently, both defined contribution and defined benefit plans encounter a funding crisis in both the public and the private sectors. This paper will discuss how retirement plans, by nature, rely on assumptions of market returns, which naturally depend on the volatility of the market and increase the risk and uncertainty in retirement plans. In addition, since defined benefit plans mostly exist in the public sector today, this paper will examine defined benefit plans in relation to the public sector’s funding crisis and hope to shed light on the politics and tensions between the parties involved in public retirement plans that are preventing effectiveness and efficiency. Finally, this paper will also present alternative retirement plan strategies for which academics and scholars have advocated. However, at the end of the day, as opposed to relying on others to dictate one’s future benefits, which are based on the goodwill of others and uncertainty in the market, Americans should recognize their lack of savings and improve their personal financial literacy and develop individualized savings plans.

Bakgrund: Cirka 25 procent av Sveriges bostäder utgörs av bostadsrätter.  Förvaltningen sker av bostadsrättsföreningarnas styrelser som i många fall består av lekmän. Styrelserna förvaltar stora belopp. Medlemmarna ska ta ställning till hur förvaltningen har skötts samt fastställa årsredovisningens resultat- och balansräkning och fastställa styrelsen förslag till resultatdisposition. Utgångspunkten för studien är att medlemmar upplevs ha låg förståelse av årsredovisningen.   Syfte: Syftet är attbeskriva och förklara hur medlemmarna förstår innehållet i årsredovisningen och med utgångspunkt i resultaten diskutera hur man skulle kunna göra så att fler förstår årsredovisningen bättre.   Metod: Arbetet består av en kvantitativ studie i form av en enkät till alla medlemmar i två bostadsrättsföreningar, kompletterad med en kvalitativ studie i form av intervjuer med sakkunniga.   Resultat, slutsatser: Studiens resultat visar: -         att förståelsen för årsredovisningen är låg samt vilka begrepp i årsredovisningen                  som är svårare att förstå. -         att förvaltningsberättelsen, följd av resultaträkning och noterna är lättare att för-                 stå och att balansräkningen är svårast att förstå. -         att förståelsen ökar med engagemang samt ju längre tid medlemmen bott i för-                    eningen men även med deltagande i kursverksamhet för bostadsrättskunskap. -         att kön eller utbildningsnivå inte påverkar förståelsen. Med utgångspunkt i studiens resultat ges förslag på hur årsredovisningen kan bli en bättre informationsbärare på kort och lång sikt.

I den här uppsatsen i vilken utsträckning personer har finansiell kunskap genom att undersöka hur de använder sig av finansiell information vid bostadsköp. Att ha finansiell kunskap blir allt viktigare för privatpersoner (OECD 2006, 1). Många länder har implementerat nationella strategier för att förbättra den finansiella kunskapen hos befolkningen i allmänhet (PISA 2012, 27). Vi har gjort en kvalitativ studie där vi har presenterat tre fiktiva bostadsrättsprospekt med tillhörande bostadsrättsförenings årsredovisning. Dessa årsredovisningar har vi modifierat så att endast en av de tre bostadsrättsföreningarna har god ekonomisk ställning. Genom detta experiment får vi möjlighet att se hur personer använder sin finansiella kunskap för att fatta investeringsbeslut. Resultatet visar många av våra respondenter har låg finansiell kunskap; de har svårt att tolka finansiell information och kan inte använda denna för att fatta effektiva ekonomiska beslut. Vi har även tolkat vårt resultat som att bostadsrättsföreningars årsredovisningar inte är tillräckligt beslutsrelevanta för bostadsrättsköpare.

The purpose of this summative program evaluation was to determine if the High School Financial Planning Program (HSFPP) impacts the financial literacy of Kentucky high school students. The HSFPP is a national financial education program used by Kentucky public schools with the goal of improving financial literacy of participants. This evaluation is the first to use a one-group pre-test and post-test design to determine if the target group’s financial literacy is impacted by participation in the program. The results found that students’ financial literacy, and knowledge of specific components related to financial literacy, were impacted by participation. The results imply that the HSFPP is progressing toward the external stakeholders’ goal of improving Kentucky students’ financial literacy. This evaluation also piloted the use of a financial literacy measurement tool. The measurement tool was found to have several validity issues, and revisions are recommended for future evaluations.