Thesis (MDF)--University of Stellenbosch, 2011. / In the microfinance discourse, sustainability can relate to organisational, managerial and financial aspects. However, what is in vogue in mainstream analysis is the financial sustainability of MFIs throughout the world, especially in Africa, Asia and Latin America. What has attracted controversial debate on the self financial viability of MFIs is the extent they have maintained the balance between achieving substantial levels of profitability (through employing the institutionalist approach), and being agents of poverty-alleviation (through the welfarist approach). Analysing the mixed fortunes of the five MFIs in Mozambique between 2005 and 2009, this study explores the scope and patterns of outreach programmes as an essay in service-delivery by the MFIs, the repayment capacity of the different stripes of clients, the cost-control regime adopted by the MFIs and the ultimate variegated levels of success realised, and the challenges faced by the MFIs in different provinces.

<p class="MsoNormal" style="">The study shows the financial impacts on costs per student at academic module level, at departmental level, at faculty level, and at institutional level, thereby showing the effects of cross-subsidisation at all levels of management. The reports were developed in termsof the guidelines compiled in terms of Llewellyn's five levels of theorisation.</p> <p class="MsoNormal" style=""><span style="font-family: Garamond / "><o:p></o:p></span></p>

<p class="MsoNormal" style="">The study shows the financial impacts on costs per student at academic module level, at departmental level, at faculty level, and at institutional level, thereby showing the effects of cross-subsidisation at all levels of management. The reports were developed in termsof the guidelines compiled in terms of Llewellyn's five levels of theorisation.</p> <p class="MsoNormal" style=""><span style="font-family: Garamond / "><o:p></o:p></span></p>

Submitted by Emanuel Varela Cardoso (emanuel.varela@ufcg.edu.br) on 2018-09-13T22:55:26Z No. of bitstreams: 1 CÍCERO BARBOSA ALVES NETO – DISSERTAÇÃO (PROFIAP_CCJS) 2018.pdf: 1456666 bytes, checksum: 3942e6736cf0b23137c201130bd6aec7 (MD5) / Made available in DSpace on 2018-09-13T22:55:26Z (GMT). No. of bitstreams: 1 CÍCERO BARBOSA ALVES NETO – DISSERTAÇÃO (PROFIAP_CCJS) 2018.pdf: 1456666 bytes, checksum: 3942e6736cf0b23137c201130bd6aec7 (MD5) Previous issue date: 2017-12-05 / A Constituição Federal de 1988 consagrou a educação como um direito de todos, inclusive expressando que o Estado deve garantir o seu acesso aos níveis mais elevados, dando possibilidade para que as universidades gozem de autonomia didático-científica, administrativa e de gestão financeira e patrimonial, através da reserva anual de recursos suficientes para a sua manutenção e desenvolvimento. No entanto, os valores destinados ao ensino superior são escassos e não condizem com as necessidades e desafios das instituições, o que pode acarretar na sua estagnação, precarização da sua estrutura, obsolescência de equipamentos e diminuição da qualidade dos serviços. Para que isso seja evitado é necessário incrementar o seu orçamento, o que pode ser realizado através da captação de recursos externos. Diante desse contexto, quais estratégias de captação de recursos poderiam ser aplicadas na UFCG, considerando o contexto de seus diferentes Centros de Ensino? O presente estudo tem por objetivo geral analisar e apresentar estratégias de captação de recursos externos aplicáveis a UFCG, considerando o contexto de seus diferentes Centros de Ensino, a fim de colaborar para que seja atingida a sua sustentabilidade e autonomia financeira, viabilizando a superação das limitações orçamentárias. Para isso foi realizada uma pesquisa exploratória, descritiva e multi- caso por intermédio da análise qualitativa, cujos dados foram levantados através de questionários junto aos diretores dos Centros que compõem a universidade. Através dos resultados pôde-se realizar o diagnóstico organizacional da universidade, levantar as suas carências de investimento, demonstrar quais estratégias de captação de recursos já vem sendo praticadas, descobrir as dificuldades em sua adoção e verificar a aptidão dos diretores na implantação de outras estratégias ainda não utilizadas. Por fim, foi traçado um plano de ação que possibilita a implantação de estratégias de captação de recursos externos de forma institucionalizada. / The Federal Constitution of 1988 enshrined education as a right of all, including expressing that the State must guarantee its access to the highest levels, giving universities the possibility of autonomy in didactic-scientific, administrative and financial and patrimonial management, through the annual reserve of sufficient resources for its maintenance and development. However, the values allocated to higher education are scarce and do not meet the needs and challenges of institutions, which can lead to their stagnation, precariousness of their structure, equipment obsolescence and a decrease in the quality of services. For this to be avoided, it is necessary to increase your budget, which can be achieved through the raising of external resources. Given this context, what strategies of fundraising could be applied in the UFCG, considering the context of its different Teaching Centers? The general objective of this study is to analyze and present strategies for raising external resources applicable to the UFCG, considering the context of its different Teaching Centers, in order to collaborate so that its sustainability and financial autonomy can be achieved, making possible the overcoming of budgetary constraints. For this, an exploratory, descriptive and multi-case study was performed through the qualitative analysis, whose data were collected through questionnaires with the directors of the Centers that compose the university. Through the results, it was possible to carry out the organizational diagnosis of the university, to raise its investment needs, to demonstrate the strategies of fundraising, to discover the difficulties in its adoption and to verify the aptitude of the directors in the implementation of other strategies still not used. Finally, a plan of action was drawn up that allows the implementation of strategies to attract external resources in an institutionalized way.

The Brazil is a country with many poor and the solution to this phenomenon is based on a more equitable distribution of income, thus, one of the efficient ways of alleviating the situation of those who are at the bottom of the pyramid is to give them access to credit and enable them in the use of the resource, stimulating their entrepreneurial skills in order to make them emerge from poverty. It is therefore inherent in microcredit the democratization of credit to deleted, in order to enable the generation of work and income for low-income families. Based on this context, the dissertation investigated the actions of the Bank of the citizen against the poor families of the State of Alagoas in the period from 2006 to 2009 to verify that your biggest credit was really aimed at regions with socio-economic conditions. To this end, we used the Log-linear model, which was estimated by the method of Weighted least squares (MQP). It became evident that the Bank had a more incisive action in regions with greater momentum. However, despite their greater lending have been in areas with better conditions, the same has contributed greatly to mitigate socio-economic disparities in the State, through the generation of jobs and income. Yes, in the analyzed period granted more than 10,000 loans to poor people, totaling a volume of resources released approximately 13,400,000. Its activities could be extended to other cities and in turn to a greater number of poor families from the moment that Governments understand that the Citizen should be treated as a State policy and not Government. And finally, it is worth noting that poverty is a multidimensional phenomenon and as such must be fought not only with micro-credit. / O Brasil é um país com muitos pobres e a solução para tal fenômeno encontra-se alicerçado numa distribuição de renda mais equitativa, sendo assim, uma das maneiras eficientes de aliviar a situação daqueles que se encontram na base da pirâmide é dar-lhes condições de acesso ao crédito e capacitá-los no uso do recurso, estimulando sua capacidade empreendedora de forma a fazê-los emergir da situação de pobreza. Portanto, é inerente ao microcrédito a democratização do crédito aos excluídos, de maneira a possibilitar a geração de trabalho e renda para as famílias de baixa renda. Com base nesse contexto, a dissertação investigou a atuação do Banco do Cidadão frente às famílias pobres do estado de Alagoas no período de 2006 a 2009 para verificar se sua maior concessão de crédito estava realmente voltada às regiões com piores condições socioeconômicas. Para tanto, utilizou-se do modelo Log-linear, o qual foi estimado pelo método dos Mínimos Quadrados Ponderados (MQP). Ficou evidenciado que o Banco teve uma atuação mais incisiva nas regiões com maior dinâmica. Entretanto, apesar da sua maior concessão de crédito ter sido em regiões com melhores condições, o mesmo tem contribuído sobremaneira para a mitigação das disparidades socioeconômicas do estado, através da geração de trabalho e renda. Pois, no período analisado concedeu mais de 10.000 empréstimos a pessoas pobres, perfazendo um volume de recursos liberado de aproximadamente 13,4 milhões. Sua atuação poderá ser estendida a outros municípios e por sua vez a um maior número de famílias pobres a partir do momento que os governantes compreenderem que o Banco do Cidadão deve ser tratado como uma política de estado e não de governo. E por fim, cabe ressaltar que a pobreza é um fenômeno multidimensional e como tal deve ser combatida e não apenas com o microcrédito.

Submitted by Wilson Brandão Diniz Júnior (wilsonbdj@gmail.com) on 2018-04-18T20:50:21Z No. of bitstreams: 1 Dissertação MPAgro - Wlson Brandão.pdf: 2227268 bytes, checksum: 6a359acf2d5d24491c43a00533c2ba8a (MD5) / Rejected by Mayara Costa de Sousa (mayara.sousa@fgv.br), reason: Wilson, boa noite Alguns itens a serem ajustados de acordo com as normas: 1. O nome GETULIO não tem acento 2. Não é necessário o texto "FICHA CATALOGRAFICA". 3. A paginação inicia na introdução. Os elementos pré-textuais devem ser contados, mas a numeração somente a partir da introdução. Qualquer dúvida estou à disposição. Att, Mayara on 2018-04-18T22:29:35Z (GMT) / Submitted by Wilson Brandão Diniz Júnior (wilsonbdj@gmail.com) on 2018-04-19T18:58:29Z No. of bitstreams: 1 Dissertação MPAgro - Wlson Brandão.pdf: 2129655 bytes, checksum: 0a05adbe20138c3e9f02f925161b0dda (MD5) / Approved for entry into archive by Mayara Costa de Sousa (mayara.sousa@fgv.br) on 2018-04-20T19:17:48Z (GMT) No. of bitstreams: 1 Dissertação MPAgro - Wlson Brandão.pdf: 2129655 bytes, checksum: 0a05adbe20138c3e9f02f925161b0dda (MD5) / Approved for entry into archive by Isabele Garcia (isabele.garcia@fgv.br) on 2018-04-20T20:42:50Z (GMT) No. of bitstreams: 1 Dissertação MPAgro - Wlson Brandão.pdf: 2129655 bytes, checksum: 0a05adbe20138c3e9f02f925161b0dda (MD5) / Made available in DSpace on 2018-04-20T20:42:50Z (GMT). No. of bitstreams: 1 Dissertação MPAgro - Wlson Brandão.pdf: 2129655 bytes, checksum: 0a05adbe20138c3e9f02f925161b0dda (MD5) Previous issue date: 2018-04-04 / Esta dissertação analisa o atual perfil dos Sindicatos de Produtores Rurais vinculados à Confederação da Agricultura e Pecuária do Brasil-CNA com o objetivo de propor possíveis alterações em seus modelos de atuação, de forma a lastrear a sobrevida financeira dessas entidades após o fim da compulsoriedade da Contribuição Sindical Rural, principal fonte de receita dos sindicatos até 2017. A pesquisa utilizou dados do Índice de Desenvolvimento Sindical – IDS, para a aferição situacional dos sindicatos, e dos conceitos teóricos de gestão da mudança para as proposições de novo modelo sindical. Este trabalho reforça a relevância das entidades sindicais como representantes de classe capazes de complementar as atividades produtivas de seu público, desde que estejam dispostas à inserção em um ambiente empresarial mais competitivo, com melhor gestão de recursos e maior oferta de produtos e serviços. / This master thesis evaluates the current profile of the Rural Producers Unions associated to the Brazilian Confederation of Agriculture and Livestock (CNA), with the purpose to suggest possible changes in their models, in order to balance the financial survival of these entities after the end of the compulsory nature of the Rural Union Contribution, main source of income for unions until 2017.The research used data from the Union Development Index– IDS to assess union’s situation and also theoretical concepts of change management to propose a new model for Unions. This work reinforces the relevance of Union’s as class representatives capable to complement their public productive activities, provided as they are willing to enter a more competitive business environment, with better resources management and greater offer of products and services.

隨著退休人口不斷的增加，加以政府的財政困難，各國無不加速年金改革的腳步，希望能建立一個財務永續、世代公平，且滿足社會保障需求的年金制度。臺灣的退休金制度長期以來處於提撥率遠低於精算平衡費率的狀態，加上不斷增長的潛藏負債，使得退休金制度將面臨破產的考驗。本研究針對公教人員退撫基金進行財務分析探討，發現對目前正在繳納的年輕世代，若不積極採取適當的年金改革方案，終將成為了繳多卻領少，或甚至領不到的一群人，未來可能缺乏老年經濟安全的保障，造成世代不均，形成嚴重的社會問題。 理想的退休金制度應該同時兼顧老有所養的目的與世代的公平，倘若不斷降低給付支出以達到財務平衡，對於民眾的老年經濟卻造成嚴重的威脅，也不是恰當的方案。研究結果顯示，改革的幅度若是太小，年輕世代(30歲)退休金的金錢價值比約為1；而年長世代(60歲)則約為2.5。而若是將改革的幅度提高，則年輕世代金錢價值比為1.05；而年長世代則約為2.4，均得出確實存在世代公平性的問題。因此，將年輕世代的退休金制度漸進地轉換成確定提撥制(DC)或許是更為理想的改革方式；而採用確定給付制的人，透過政府挹注、減少相當的給付或持續提撥保費，讓世代間透過包容、互助的精神，使得年金改革的路程能夠更正確更為有效，促成社會祥和，才能讓臺灣的年金制度永久的走下去。 / Because of the increased retirement population and the government's financial difficulties, all countries will accelerate the pace of annuity reform. Hoping to establish a financial sustainability, fair pension system and meet the social security needs of the annuity system. In this study, we discuss the financial analysis of the public Service Pension Fund and find that the young generation will become a group of people who receive less pensions. If we do not take the appropriate annuity reform plan, the pension fund will not provide economic security in the old age. The ideal pension plan should have the function of taking care the elderly and the intergenerational equity. If we continue to reduce the pension payment in order to achieve financial balance, the elderly economy will be threated seriously. It’s not a good and appropriate reform. The research results show that if the magnitude of the reform is too small, the money’s worth ratio of the young generation (30 years) pension is about 1; and the older generation (60 years) is about 2.5. And if the magnitude of reform is increased, the money’s worth ratio of the young generation is 1.05; and the older generation is about 2.4. All have the problem of the intergenerational equity. Thus, the pension plan of young generation changes into the defined contribution plan slowly. It may be a more ideal reform. And the people who use defined benefit plan have to reduce the payments, continue to pay premium into pension fund and the government provides the subsidies. So that the generations through the spirit of mutual assistance, it will make the journey of annuity reform can be more effective.

Magister Educationis - MEd / The study shows the financial impacts on costs per student at academic module level, at departmental level, at faculty level, and at institutional level, thereby showing the effects of cross-subsidisation at all levels of management. The reports were developed in termsof the guidelines compiled in terms of Llewellyn's five levels of theorisation.

Church financial leaders were affected by the economic crisis after the 2008 recession. In a 2009 group study conducted nationwide with church financial leaders, 57% stated that the economy had a negative effect on their church budgets. The purpose of this qualitative multiple case study was to explore successful strategies that some church financial leaders used to ensure financial sustainability during economic crises. Resource dependence theory was the conceptual framework. Data were collected from 6 church financial leaders at 4 churches in the northeastern region in the United States; church financial leaders were selected through purposeful sampling to participate in semistructured interviews. Data were also collected from church documents, such as financial records and budget statements. These data were analyzed to identify emerging themes using Yin's 5-phase process: compiling, disassembling, reassembling (and arraying), interpreting, and concluding. The 3 themes that emerged from the data analysis were (a) provide strategies to acquire external resources, (b) specify plans to establish internal strategic factors, and (c) provide strategies to improve financial and strategic management. Findings and recommendations of the study could contribute to positive social change by providing church financial leaders with successful strategies to ensure financial sustainability during economic crises and by increasing church revenue and improving social programs, which help improve the needs of staff, members, and people in the community.

Thesis (MBA.) -- University of Limpopo, 2022 / Local governments have been identified as the main catalyst for service delivery provisions. However, challenges, such as capacity and lack of financial sustainability, means many municipalities struggle to meet this obligation. This study sought to evaluate the challenges the Musina Local Municipality faces in their attempt to manage their finances for financial sustainability. The study adopted a quantitative approach. A structured self-administered questionnaire was employed as a data collection tool from sampled respondents. Statistical Package for Social Sciences (SPSS) was used to analyse the gathered data. The findings of this study indicate that the main challenge confronting the Musina Local Municipality was the low revenue collection. This is mostly as a consequence of community members’ inability to pay for services due to their unaffordability. The findings reveal that the Musina Local municipality made most of its revenue income from property rates, services charged on tariffs and fines. As such, failure by customers often left it in financial distress. The municipality’s poor financial position leads to other challenges, such as inability to pay creditors, lack of financial reserves, diversion of grant funding to fund the operation deficits. The study, therefore, concludes that the municipality is not financially sustainable. The study recommends that the municipality should develop a sound billing and revenue collection structure and place more emphasis on revenue collection of monies owed to them for amenities rendered.