The thesis "the growing indebtedness of Czech households: a case study of single mothers" deals with the issue of indebtedness of Czech households with a focus on single mother's debt. This is a topic not too popular, but in this time of increasing household debt is still very topical. The primary objective of this study is to determine what are the causes of indebtedness of single-parent families (single mothers). In addition, determine whether it is appropriate to deal with the problem in general or specifically focusing on a particular group. Finally, the author deals with the topic of social networks, which may or may not have an effect on the debt ratio of the selected groups of people, and also focuses on finding, if enough of the non-profit organizations that can help single mothers complex living situation. The author uses to fulfill the aforementioned objectives analysis of documents, analysis of the relevant legal framework, in particular, of law No 182/2006 Coll. on bankruptcy and the ways of its solution, further analysis of the service and consultancy activities relating to the non-profit sector, the analysis of technical articles from abroad (for inspiration this solution in the Czech Republic) and finally carries out qualitative half structured interviews with the actresses and also with the...

Embora o orçamento familiar e os padrões de consumo das famílias sejam importantes para a compreensão da realidade da população brasileira, os estudos qualitativos e quantitativos dedicados ao entendimento de ambos não existem em grande quantidade no Brasil, o que é um limitante para a consolidação da literatura nacional sobre o assunto. Neste sentido, o presente trabalho utiliza-se do orçamento familiar como uma variável de segmentação aplicada às famílias Endividadas e Positivas, oferecendo comparações no que tange aos padrões de consumo dos segmentos obtidos. Cabe ressaltar que o orçamento familiar neste estudo é composto por 17 categorias de despesa não discricionárias, como \"Alimentação dentro do lar\" e \"Habitação\" e categorias de despesa discricionárias, como \"Lazer\" e \"Educação\". Sendo assim, a segmentação é realizada por meio da análise de cluster, o que permite que as famílias de ambos os grupos se agrupem em segmentos. Tal análise considera dados de orçamento familiar oferecidos pela Kantar WorldPanel (ano 2016), que dizem respeito a 4790 famílias Endividadas (2409) e Positivas (2381). Como resultado da análise, obtêm-se nove segmentos, cinco referentes ao grupo de famílias Endividadas (Caseiros, Sobreviventes, Bem estar, Automotores e Pagadores de Empréstimos) e quatro referentes ao grupo de famílias Positivas (Caseiros, Sobreviventes, Bem Estar, Automotores e Pagadores de Empréstimo). O segmento Caseiros tem como categoria de despesa que mais compromete o orçamento a \"Habitação\"; o segmento Sobreviventes a categoria \"Alimentação dentro do lar\"; o segmento Bem estar possui gastos acima da média com categorias discricionárias como \"Lazer\" e \"Educação\"; o segmento Automotores apresenta grande parte do orçamento comprometido com a categoria \"Transporte\" e o segmento Pagadores de Empréstimos, existente apenas no grupo Endividados, compromete grande parte de seu orçamento com a categoria \"Serviços Financeiros\". Dado esses segmentos, o estudo ainda reúne esforços no sentido de identificar quais despesas melhor discriminam o orçamento de ambos os grupos e, como resultado, tem-se que o orçamento do grupo Endividado é melhor discriminado por despesas com \"Habitação\" e \"Transporte\", enquanto o do grupo Positivo é melhor discriminado por despesas com \"Alimentação dentro do lar\" e \"Habitação\". Calcula-se ainda a elasticidade renda da despesa para cada um dos segmentos, verificando sua sensibilidade às 17 categorias de despesa estudadas. Verifica-se que os positivos se apresentam muito sensíveis a algumas categorias, enquanto que os Endividados se apresentam pouco sensíveis a todas as categorias. Visto isso, este estudo oferece com contribuição teórica a consolidação do uso do orçamento familiar como variável de segmentação e, como contribuição gerencial, o detalhamento do orçamento de cada segmento a ser explorado pela iniciativa privada. Futuros estudos podem replicar este mesmo estudo realizando um recorte regional ou, ainda, fazendo o uso dos dados extrapolados para a população brasileira. / Although familiar budget and household consumption patterns are very important for understanding Brazilian population reality, qualitative and quantitative studies dedicated to the understand both are still scarce in national scenarium, which is a limitation for the consolidation of Brazilian literature on the subject. So, this work uses familiar budget as a segmentation variable in order to segment Indebted and Positive families, offering comparisons regarding consumption patterns of the obtained segments. It should be noted that, for this study, familiar budget is composed by 17 consumption categories, including non-discretionary expenditure, such as \"Food consumption inside house\" and \"Housing\" and also discretionary expenditure categories, such as \"Leisure\" and \"Education\". Thus, segmentation is performed through cluster analysis, which allocate Indebted and Positive families into segments. This analysis uses familiar budget data offered by Kantar WorldPanel, which considers 4790 families (Indebted - 2409; Positive - 2381). As this analysis application results on nine segments, five refers to Indebted families (Homeowners, Survivors, Welfare, Motorists and Loans Payors) and four refers to Positive families (Homeowners, Survivors, Welfare and Motorists). For Homeowners segment \"Housing\" is the most important expenditure; for Survivors segment \"Food consumption inside house\" is the most important; Wellness segment has above-average expenses with discretionary categories such as \"Leisure\" and \"Education\"; Automotive segment has a large part of their budget committed with \"Transport\" category and Payors of Loans, that only exists for Indebted group, spend much money on \"Financial Services\". This study still makes efforts in order to identify which expenses better discriminate familiar budget from both groups and, as a result, it has been seen that Indebted group familiar budget is better discriminated by \"Housing\" and \"Transportation\" expenses, while Positive group is better discriminated by \"Food inside the house\" and \"Housing\" expenses. Moreover, income elasticity of the expenditure for each of the segments is calculated, verifying each segment sensitivity to each of the 17 expenditure categories. It can be seen that Positives are very sensitive to some categories, while Indebted are not very sensitive to all categories. This study offers as theoretical contribution the consolidation familiar budget as a segmentation variable and, as managerial contribution, familiar budget details of each segment to be explored by companies. Future studies may replicate this same study by making a regional approach or using extrapolated data for Brazilian population.

Philosophiae Doctor - PhD / The thesis examines how elite perspectives on foreign aid affect the subsequent path of aid dependence. The focus is on aid-seeking foreign policy change. Two foreign policy change cases are examined for the study, which took place in Korea under Park Chung-hee and in Ghana under Rawlings through a lens of comparative historical analysis. The thesis aims to make two original contributions to knowledge. First, it explains recipient foreign policy using two different forms of mercantilism, and second, it reveals the dependent path created by the mercantilist oriented elite. Mercantilism in the thesis is used as dual-frameworked concept. First, it is a lens to see state behaviour. Despite the fact that mercantilism has been mainly used to explain a donor‘s behaviour, it can elucidate that of an aid-recipient state when the aid-seeking country is in dire need of the foreign aid for the survival of the state. The thesis applies mercantilism to explain aid-receiving countries‘behaviour. Second, more importantly, mercantilism also explains elite perspectives. The elite in aid receiving countries search for foreign aid not only for the wealth and power of their state, but also for the prosperity and survival of themselves. Mercantilism is used as an ostensible principle in practicing the private search for advantages of the elite. The thesis uses the dual-mercantilism idea to examine aid-seeking foreign policy in Korea and Ghana. In Korea, the elite saw the key to their survival in industrialising the nation, and their search for foreign aid took place based on that raison d’être. In Ghana, on the other hand, the elite found the way to their survival and prosperity in acquiring more foreign aid and the aid per se became the ultimate goal. The thesis finds industrial mercantilism a useful framework to understand the elite perspective in Korea

Magister Legum - LLM / This research acknowledges that although literature abounds on development assistance in general, not much has been published yet on Cameroon specifically. Therefore, this mini-thesis seeks to contribute to fill this gap. Moreover, it aims to examine both development assistance legislative frameworks in Cameroon and above all to compare them in order to find out which development assistance approach is the most aligned in terms of international obligations relative to human rights and economic development. The IMF-World Bank’s Comprehensive Approach to debt Reduction, (the HIPC Initiative), and China’s White Paper on Foreign Aid have been specifically chosen for this research for two main reasons: first, these two international instruments are significantly impacting upon and reshaping Cameroon’s political, social and economic development architecture since Cameroon economic crisis exists till today; and secondly, to enlighten the public, academicians, policy makers, on development assistance in Cameroon given that legal sources on the topic exist but mostly unpublished and inaccessible Therefore this research will be restricted to the period from Cameroon’s economic crisis in 1980 up to 2014. Given the limited availability of primary legal sources at both the international and domestic levels, this research will primarily look at HIPC Initiative Agreement and the Chinese White Paper on Foreign Aid. Moreover, this study will be conducted in form of the available HIPC documents and reports on Cameroon regularly published by the staff of IMF and the World Bank and specifically the HIPC Decision Point Document and the HIPC Completion Point Document of Cameroon. In addition, this study will rely on primary legal sources relative to states international obligations regarding human rights and economic cooperation such as, the UDHR (10 December 1948), the ICCPR (16 December 1966), the ICESCR (16 December 1966) and the Declaration on the Right to Development (4 December 1986). In the case of China’s development assistance approach, given that neither China nor Cameroon release specific bilateral treaties or agreements related to their development co-operation and the fact that documents and publications relative to Cameroon’s development assistance are mostly unpublished and inaccessible, this study will principally focus on the Chinese White Paper on Foreign Aid. It will also look, amongst others, at the Beijing Declaration of the FOCAC (2004), the White Paper on China-Africa Economic and Trade Co-operation (August 2013). Moreover this research will be complemented through secondary sources such as books, journals articles, report, working papers, press reviews, drafts, deliberation of international conferences and international summits, and internet sources

The topic of this master thesis is the appraisment of the company Fruko-Schulz s.r.o. which specialized in the sector of production and distribution of spiritous liquers and fruit sirups. The company will be appraised with use of revenue method of discounted free cash flow for the owners, in the case that the company is able to follow the going concern principle. To be able to assume that, we will use the strategical and financial analyses. In the strategical analysis we will be assessing the internal and external potential of the company and the outlook of the relevant market. In the end we will be able to made prediction of this market and also the company's share of the market. The financial situation will be assessed in the finanacial analysis afterwards. It is then possible according to these analyses create the value generators and the finacial plan for the following years. The company will be appraised according to these plans and free cash flows to the firm.

The diploma work 'Financial education as prevention against over-indebtedness of Czech households' deals with the issue of constantly rising over-indebtedness. In the Czech Republic the number of people who find themselves in financial shortcoming due to over- indebtedness has recently raised. When we compare the Czech Republic with the advanced countries in the European Union, we find out the over-indebtedness is not so high. What is, however, alarming is its dynamics in the recent years. These figures are confirmed with statistic data. The phenomenon of consumer loans started to develop in the late 1990's when the first negative consequences, i.e. social and psychological impact, and distraints, which had not been known so far, appeared for the first time. Mortgages are seen as relatively healthy form of debt because their reimbursement is not as problematic as it is with the consumer loans. Investment into living is considered as long-lasting. There are several possibilities how to cope with debts. One possibility and prevention is financial education the application of which is in the centre of this work, i.e. financial education as the tool for orientation in market environment, part of social work and especially as the prevention itself. The essential part is educational activities and...