[pt] O letramento financeiro do indivíduo é condição fundamental para seu planejamento financeiro e para a tomada de decisões financeiras conscientes. O conhecimento de Matemática Financeira é uma das plataformas necessárias ao letramento financeiro. Nesse sentido, consideramos que o ensino de Matemática Financeira deve ser iniciado o mais cedo possível, de forma contextualizada e adequada à faixa etária do educando. Neste trabalho apresentaremos propostas pedagógicas e metodológicas para o efetivo ensino de Matemática Financeira Básica no segundo segmento do Ensino Fundamental, baseadas em nossa experiência de trabalho nesta etapa, há mais de dez anos. / [en] The person s financial literacy is a prerequisite for their financial planning and for making conscious financial decisions. The Financial Mathematics knowledge is one of the platforms necessary for financial literacy. In this sense, we consider that the Financial Mathematics teaching should be started as soon as possible, in context and appropriate to the student s age. In this work we present pedagogical and methodological proposals for effective teaching of basic knowledge of Financial Mathematics in Middle School, based on our experience working with this segment for more than ten years.

Financial literacy is a debated concept and field of knowledge. There are various interpretations regarding what the financial literacy education should contain and aim for. This study focuses on financial literacy and how it is presented in various teaching materials intended for Swedish upper secondary school and the subject of social studies. The purpose of the survey is to analyze what appears to be important financial knowledge and how the content is presented. The survey also aims to examine what kind of “ideal citizen”  that the materials seek to create. To examine this, I use the citizenship conceptions outlined by Westheimer and Kahne. The analysis shows that the teaching materials convey similar content despite being produced by different providers. There are, however, some differences in what aspects the various teaching materials highlight and choose to focus on. Income, expenses, budgeting, loans, savings and debts are recurring themes in all teaching materials. These can therefore be interpreted as important financial knowledge. The content is mainly presented in an explanatory and normative way. The analysis reveals that the three citizenship conceptions "the personally responsible citizen", "the participatory citizen", and "the justice-oriented citizen" are expressed in almost all teaching materials. However, the citizenship conception that predominates and is particularly evident is "the personally responsible citizen". The overarching goal appears to be to educate students to become responsible citizens who manage their finances, plan, budget, save, avoid unnecessary loans and debt, and make effective and responsible decisions. The content of the teaching materials largely mirrors the OECD's definition of financial literacy and has generally a strong focus on individual financial behavior, responsibility and choices.

This thesis is focused on education of financial literacy of children living in children's homes. It is based on current state of education politics in the fields of financial literacy, the contents of educational programmes and qualitative research of real current state of education of financial literacy in children's homes. The research itself will be made via structured interviews with children from children's homes. The research is focused on discovering the level of financial literacy of older children (15 - 18 years old) permanently living in children's homes, searching for possibilities of improvement of education of financial literacy in children's homes and therefore increasing prevention of social exclusion of young people leaving children's homes due to over-owing which is usually caused by low level of financial literacy. Key words Financial literacy, a client of a children's home, over-owing, social exclusion, the standards of financial literacy, educational politics, educational programs, economizing on financial resources.

This study assessed the link between financial literacy and levels of debt among junior permanent bank employees. Based on the mixed purposive and simple random sampling approach, a structured questionnaire was used to collect primary data from a sample of 275 junior permanent bank employee participants. Frequencies, descriptive statistics and binary logistic regression techniques were applied to analyse data using the SPSS 23 statistical package. The Cronbach’s alpha criterion and Keiser-Meyer-Olkin measure of sampling adequacy results indicate that the research instrument’s items were statistically reliable and statistically valid. The descriptive statistics results on the financial behaviour and attitude dimension indicate that permanent junior bank employees on average pay reasonable attention to their financial affairs. The classification summary statistics indicate that financial literacy and financial behaviour and attitudes were significant predictors of the debt level. The Nagelkerke R-square indicates that some significant amount of overall variation in debt level was accounted for by financial literacy and financial behaviour and attitudes. Based on the odds ratios results, a statistically significant relationship between financial literacy and debt level was found in the study. Conversely, the estimated odds ratios results indicate a statistically significant negative relationship between financial behaviour and attitudes, and the level of debt / Business Management / M.Com. (Business Management)

Financial literacy continues to be a significant factor affecting small and medium enterprises (SMEs) in their ability to access finance worldwide. Both new and existing SMEs rely on external financing to grow and expand operations. However, financial literacy remains low among entrepreneurs, resulting in restricted access to finance which leads and contributes to the high failure rate of SMEs. The objective of the study is to determine whether a relationship exists between financial literacy and financial access among SMEs. This study followed a descriptive and quantitative research design. Primary data was gathered in a survey by means of self-administered questionnaires distributed to 397 entrepreneurs in the Ekurhuleni Metropolitan Municipality, Gauteng. The study revealed that entrepreneurs in Ekurhuleni did not fully understand basic financial concepts and thus portrayed low levels of financial knowledge. The study also indicated that access to finance was a major challenge for the majority of the SMEs in the municipality. Furthermore, the study established a positive relationship between financial literacy and financial access among SMEs in the municipality. Recommendations were provided to government, financial institutions, academic institutions and entrepreneurs suggesting measures that could be implemented in an effort to improve the levels of financial literacy and financial access among entrepreneurs. This study is the first to examine the financial literacy-financial access relationship among SMEs in Ekurhuleni Metropolitan Municipality and provides a benchmark for future research studies in this area. / Ukufundiswa ngezezimali kuqhubeke njalo kuba yisithikamezo esikhulu esithinta amabhizinisi amancane nalawo asakhasayo (SMEs) kwikhono lawo lokuthola izimali emhlabeni wonke. Zombili lezi zinhlobo zamabhizinisi akhona ama-(SMEs) encike phezu koxhaso lwezimali oluvela ngaphandle ukuze zihlume futhi zidlondlobalise imisebenzi yazo. Yize-kunjalo, izinga lokufundiswa ngezimali lihlala liphansi phakathi kosomabhizinisi, lokhu kudala ukutholakala kwezimali kube wumnqansa omkhulu, lokhu kusuke kuholele futhi kube nomthelela omkhulu ekudaleni izinga eliphezulu lokwehluleka kwama (SMEs). Inhloso enkulu yocwaningo wukuthola ukuthi ngabe ubudlelwano bukhona yini phakathi kokufundiswa ngezimali kanye kanye nokutholakala kwezimali phakathi kwamabhizinisi amancane nalawo asakhasayo (SMEs). Ucwaningo lulandela indlela yocwaningo echazayo kanye naleyo esebenzisa ulwazi. Idatha yokuqala yaqoqwa ngokwesaveyi ngokusebenzisa imibhalo yemibuzo yokuzenzela, eyasatshalaliswa kosomabhizinisi abakumasipali Ekurhuleni Metropolitan Municipality, eGauteng. Ucwaningo luveza ukuthi osomabhizinisi base-Ekurhuleni abazange bazwisise ngokugcwele amagama ezimali awulwazi oluyisisekelo kanti lokhu kwaveza amazinga aphansi olwazi lwezimali. Ucwaningo futhi luyaveza ukuthi ukutholakala kwezimali kwakuyinselelo enkulu kwiningi losomabhizinisi abancane nalabo abasakhasayo (SMEs) kumasipali. Ngaphezu kwalokho, ucwaningo luye lwancoma ukuthi kukhona ubudlelwano obuhle phakathi kokufundiswa ngezezimali kanye nokutholakala kwezimali phakathi kwamabhizinisi amancane nalawo asakhasayo (SMEs) ngaphakathi komasipali. Izincomo kanye nemihlahlandlela eqondiswe kuhulumeni, kumaziko ezezimali, kumaziko ezemfundo kanye nosomabhizinisi kuye kwanikezwa, kanti lokhu kungasetshenziswa kwimizamo yokuthuthukisa amazinga okufundiswa ngezimali phakathi kosomabhizinisi. Lolu wucwaningo lokuqala oluhlola ubudlelwano obumayelana nokufundiswa ngezimali kanye nokutholakala kwezimali phakathi kosomabhizinisi abancane nalabo abasakhasayo (SMEs) ngase-Ekurhuleni Metropolitan Municipality kanti futhi lolu cwaningo luye lwandlala isisekelo lapho ezinye izinhlelo zocwaningo zingaqhutshekiswa khona ngalesi sihloko / Die finansiële geletterdheid van klein en medium ondernemings (KMO’s) bepaal die mate waarin hulle toegang tot wêreldwye finansiering verkry. Sowel nuwe as bestaande KMO’s steun op finansiering om hulle werksaamhede uit te brei. Omrede min entrepreneurs finansieel ongeletterd is, geniet hulle beperkte toegang tot finansiering, en misluk KMO’s meestal. Die doel van hierdie studie is om vas te stel of daar ʼn verband tussen die finansiële geletterdheid van KMO’s en hulle toegang tot finansiering bestaan. ʼn Deskriptiewe en kwantitatiewe navorsingsontwerp is in hierdie studie gevolg. Die primêre data is ingewin met vraelyste wat deur 397 entrepreneurs in die Ekurhuleni Metropolitaanse Munisipaliteit in Gauteng ingevul is. Uit die studie het geblyk dat entrepreneurs in Ekurhuleni ʼn gebrekkige begrip van basiese finansiële begrippe het, en gevolglik oor weinig finansiële kennis beskik. Daar is bevind dat finansiering ʼn groot struikelblok vir die meeste KMO’s in die munisipaliteit is. Hierdie studie het vasgestel dat daar ʼn bepaalde verband tussen finansiële geletterdheid en finansiering onder die KMO’s in die munisipaliteit bestaan. Aanbevelings word gedoen om die finansiële geletterdheid en finansiering van entrepreneurs te verbeter. Hierdie riglyne is vir die regering, finansiële en akademiese instellings, en entrepreneurs bedoel. Aangesien dit die eerste ondersoek na die verband tussen finansiële geletterdheid en finansiering onder KMO’s in die Ekurhuleni Metropolitaanse Munisipaliteit is, stel hierdie studie ʼn standaard vir ander studies in hierdie streek. / Business Management / M. Com. (Business Management)

Abstracts in English, Afrikaans and Northern Sotho / Many individuals spend their working lives attempting to accrue financial resources to sustain them beyond their retirement. The challenge in professional sport is that a professional athlete’s career is often relatively short with various risks that could end it prematurely. In addition, there are various reasons why professional athletes find it challenging to transition to a vocational career after their sporting careers end. This highlights the importance for professional athletes to attain a high level of financial literacy from a young age. Actor-network theory (ANT) provided a suitable theoretical frame for this study by considering the information that could flow in a network around a professional athlete in pursuit of sound financial decisions. This study first developed a framework for the financial literacy skills required by professional athletes in pursuit of sustainable financial well-being. For this purpose, semi-structured face-to-face interviews were conducted with 27 interviewees. ANT was applied to guide the selection of interviewees from a network of influencers that could guide a professional athlete’s financial decisions. The results of these interviews and the open-ended responses provided the basis for the contributed framework. The second part of this multi-layered study was aimed at developing an artefact or research instrument to assess the financial literacy of professional athletes. Design science research provided the overarching research design for this qualitative study with a second round of interviews held with 10 interviewees from the list of interviewees consulted for the first part of the study. The 10 interviewees were purposively selected after taking the primacy of ethical considerations around research into consideration. The developed instrument may be used as it is, or adapted or extended for research beyond the limits of this study. This study could be valuable in assisting professional athletes to avoid financial distress after their sporting careers end. The study will also be of interest to sport governing bodies, the leadership of professional sports clubs, sports agents, legal advisors, accountants, tax experts, financial planners and other financial advisors to improve their understanding of the financial needs and current levels of financial literacy amongst professional athletes. / Tallose werkende mense spaar lewenslank vir hulle aftrede. Die loopbane van professionele sportlui is taamlik kort en boonop kan verskeie risiko’s voortydig 'n einde aan 'n sportloopbaan maak. Om verskeie redes sukkel professionele sportlui buitendien om die beroepswêreld ná ʼn sportloopbaan te betree. Daarom is dit noodsaaklik dat hulle finansieel geletterd raak terwyl hulle nog jonk is. Die speler-netwerkteorie (SNT) bied 'n geskikte teoretiese raamwerk vir hierdie studie aangesien dit toegespits is op die inligting wat deur 'n netwerk om professionele sportlui wat verstandige finansiële besluite nastrewe, vloei. Ten eerste is 'n raamwerk ontwikkel vir die finansiële vaardighede waaroor professionele sportlui vir volhoubare finansiële welstand moet beskik. Hiervoor is halfgestruktureerde onderhoude van aangesig tot aangesig met 27 ondervraagdes gehou. Op grond van SNT is die ondervraagdes gekies uit 'n netwerk van beïnvloeders wat professionele sportlui se finansiële besluite kan bepaal. Die raamwerk het berus op die uitslag van hierdie onderhoude waarin oop vrae gestel is. In die tweede gedeelte van hierdie gelaagde studie is 'n artefak of navorsingsinstrument ontwikkel waarmee die finansiële geletterdheid van professionele sportlui getoets kan word. Die oorkoepelende navorsingsontwerp vir hierdie kwalitatiewe studie is aan wetenskaplike ontwerpnavorsing ontleen. 'n Tweede ronde onderhoude is met 10 van die 27 ondervraagdes in die eerste ronde onderhoude gevoer. Die 10 ondervraagdes is doelbewus ná inagneming van die voorrang van etiese navorsingsoorwegings gekies. Hierdie instrument kan óf onveranderd gebruik word óf aangepas word vir navorsing wat buite die perke van hierdie studie val. Hierdie studie kan voorkom dat professionele sportlui ná 'n sportloopbaan in finansiële nood verkeer. Dit kan ook sportbeheerliggame, die bestuurders van beroepsportklubs, sportagente, regsadviseurs, rekenmeesters, belastingdeskundiges, finansiële beplanners en ander finansiële adviseurs help om die finansiële behoeftes van professionele sportlui en hulle vlak van finansiële geletterdheid beter te begryp. / Batho ba bantši ba tšea maphelo a bona ka moka a ge ba šoma ba leka go hwetša methopo ya ditšhelete ka nepo ya gore e ba tšwetše pele ka bophelo go ya go ile le ka morago ga ge ba rotše modiro. Tlhohlo ka mo papading ye ya sephrofešenale ke gore mošomo wa motšhabeši wa diatleletiki gantši ke o mokopana kudu ebile o na le dikotsi tše mmalwa tšeo di ka o fedišago e sa le ka pela. Godimo ga fao, go na le mabaka a mmalwa gore ke ka lebaka la eng batšhabeši ba diatleletiki ba hwetša go le boima go fetogela go mošomo wa diatla ka morago ga ge mošomo wa bona wa dipapadi o fedile. Se se laetša bohlokwa bja gore batšhabeši ba diatleletiki ba fihlelele maemo a godimo a tsebo ya ditšhelete ba sa le ba bannyane. Teori ya mabapi le tirišano ya bakgathatema (ANT) e fane ka motheo wa maleba wa teori go dinyakišišo tše ge go lebeletšwe tshedimošo yeo e ka welago ka go netweke mabapi le motšhabeši wa diatleletiki ge a nyaka go tšea dipheto tšeo di kwagalago ka ga ditšhelete. Tlhako ye e thomile ke go hlamelwa mabokgoni a tsebo ya ditšhelkete ye e nyakegago go batšhabeši ba diatleletiki ba phrofešenale ge ba nyaka go phela gabotse ditšheleteng go ya go ile. Ka lebaka le, dipoledišano tša motho ka motho tšeo di hlametšwego gore bao ba botšišwago dipotšišo ba fetole ka tokologo di ile tša swarwa le baarabi ba 27. ANT e dirišitšwe go hlahla kgetho ya bao ba botšišwago dipotšišo go netweke ya bahuetši bao ba ka hlahlago diphetho tša ditšhelete tša motšhabeši wa diatleletiki. Dipoelo tša dipoledišano tše le diphetolo tšeo di sa fego moarabi di fane ka motheo wa tlhako ye. Karolo ya bobedi ya dinyakišišo tše tša dikgato tše ntši e be e ikemišeditše go hlama bokgabo goba setlabelo sa dinyakišišo sa go fihlelela tsebo ya ditšhelete ya boradiatleletiki ba phrofešenale. Dinyakišišo tša mahlale tšeo di hlangwago di fane ka tlhamo ya dinyakišišo yeo e akaretšago ya dinyakišišo tše tša boleng gomme karolo ya bobedi ya dipoledišano tšeo di swerwego le bao ba botšišwago dipotšišo ba 10 go tšwa lenaneong la bao ba botšišwago dipotšišo bao ba botšišitšwego dipotšišo ka karolong ya mathomo ya dinyakišišo. Bao ba botšišwago dipotšišo ba 10 ba kgethilwe ka maikemišetšo ka morago ga go hlokomela bohlokwa bja maitshwaro mabapi le dinyakišišo tše di dirwago. Setlabelo seo se hlamilwego se ka šomišwa ka fao se lego ka gona goba sa fetošwa goba sa oketšwa go tla go šomišwa ka dinyakišišong tša ka morago ga tše. Dinyakišišo tše di ka no ba mohola go thuša batšhabeši ba diatleletiki go efoga kgatelelo ya monagano ye e bakwago ke mathata a ditšhelete ka morago ga ge mošomo wa bona wa dipapadi o fedile. Dinyakišišo tše gape di ka ba tša kgahlego go makgotlataolo a dipapadi, go boetapele bja ditlelapo tša dipapadi tša phrofešenale, go badiredi ba tša dipapadi, go baeletši tša molao, go balekodi ba dipuku tša ditšhelete, go ditshebi tša motšhelo, go babeakanyi ba ditšhelete le go baeletši ba bangwe ba ditšhelete ka nepo ya go kaonafatša kwešišo ya bona ya dinyakwa tša ditšhelete le go maemo a bjale a tsebo ya ditšhelete gareng ga bašhabeši ba diatleletiki ba phrofešenale. / Financial accounting / D. Phil. (Accounting Sciences)

This diploma thesis deals with examining the economic literacy of a headmaster. The topic has been chosen because of the belief that a good financial management is important for the development of a school. Another reason for the choice is the fact that there is virtually no set of unambiguously defined responsibilities and no set of suggested knowledge in the economic area which would provide guidance for headmaster in his work. The aim of the theoretical part is to find the necessary information, to define the key terms and to place the economics of the school management into the legislative framework. The practical (research) part examines the actual state of knowledge and the activity of headmasters in the financial management of the school. The difficulty, the risk of financial management in relation to other managerial activities and the comparability of different types and sizes of schools are also examined here. The outcome of this thesis is to give the definition and the content of the economic and financial literacy of a headmaster. It is also to determine the level of the financial literacy of the interviewed headmasters. KEYWORDS: Headmaster, economic literacy, financial literacy, decision-making authority, responsibilities of the headmaster, delegation of responsibilities, financial...

BARTAKOVIČOVÁ, Sylva. Questions of Economics Understanding of Primary School Students. Prague, 2014. Diploma thesis. UK, PedF. The aim of this thesis is to analyze the economic thinking of third grade students in primary school. On the basis of identified deficiencies, a set of ideas leading to more effective teaching is proposed. The theoretical section includes an examination of the state of economic thinking in primary school pupils in the Czech Republic and abroad. This explains the present form of financial education in the Czech Republic, and examines children's understanding, particularly in relation to constructivism. The practical section describes the preparation and implementation of qualitative research in the form of semi-structured individual interviews with pupils in their 3rd year, and 1st grade of primary school. In the conclusion, a set of ideas aimed to develop the financial thought processes of younger school students, supplement their knowledge, and strengthen their overall economic thinking, is proposed.

STÁRKOVÁ, Zuzana, Development of financial literacy, Prague, 2012. Zuzana Stárková - Charles University in Prague - Husitská teologická fakulta. Supervisor, Prof. PhDr. Beáta Krahulcová, CSc. Main topic of the diploma thesis is financial literacy, more specifically the risk of its consequences. First part of the thesis deals with definition of financial literacy, its causes and consequences. Next chapters are devoted to monetary literacy, ignorance of which causes many problems in the area of credits, loans and subsequently may lead to indebtedness. This part of the text defines important key words, whose knowledge in essential for using of banking services and products Last chapters of the theoretical part introduce the Consumer Protection Act and the issues of seizures and insolvency. Main objective of the practical part of the thesis is to carry out a research among university students in order to summarize the level of their awareness, knowledge and experience in the financial area.

The literature presented in the following pages explores the shortcomings of the American public education system in the context of creating long-term, sustainable social change. Using financial illiteracy and its relationship to low quality of life as an entry point, the first section exposes public schools’ shortcomings as agents of social change by delving into the hardships endured by the original public school promoters of the 19th century, the pitfalls of President George W. Bush’s 2001 enactment of No Child Left Behind, and the shortcomings of the financial literacy programming that found traction in urban schools following the subprime lending crisis. These examples render the public education system unfit to address social change, at which point the paper segues into a discussion of social enterprise and the new field’s demonstrated potential to capture social value. After a brief historical exploration of social innovation which examines some values and principles of this “fourth sector,” successful ventures and failed social organizations are scrutinized in the penultimate chapter. The comparisons made ultimately argue in favor of social entrepreneurship’s fitness, on both a structural and ideological level, in addressing the complex social, environmental, and cultural issues of our time.