The diploma thesis focuses on the evaluation of the financial situation of a selected internationally operating company. The work consists of a total of three parts, while the theoretical part mentions concepts related to the assessment of financial health. The analytical part includes an analysis of the current state of the company and the market. And in the last part, a proposal to improve the financial situation of the selected company is addressed.

This thesis deals with the evaluation of financial situation in a company ČSAD Kyjov a.s. At evaluation were used methods of financial analysis and results were essential for proposals of current situation improvements.

Master´s thesis deals with the company's financial situation assessment. The financial situation is being evaluated by using chosen indicators. Based on the calculated results, the proposal part of the thesis responds to eventual deficiencies in the company. The solution of the problem, which will help to improve the financial situation, is being suggested in this part too.

This master´s thesis deals with the evaluation of the financial health of selected company MP ELEKTRONIK TECHNOLOGIE, s. r. o. The thesis is divided into theoretical part, analysis of current situation and own suggestions. Theoretical part represents singly indicators of financial analysis, in the analysis of the current state the indicators are processed and evaluated for selected company in the years 2009 - 2013. In the last part of the thesis are proposed possible solutions to the problems identified in this company.

(in English) The aim of this diploma thesis is to map and analyse psychosocial consequences of over-indebtedness and to emphasize on importace komplex solution considering to all aspect. In the introduction of theoretical part are defined professional terms. The other chapters are focused on history of over-indebtedness, the issue of over-indebtedness in the Czech Republic and several other European countries, the providers and the types of financial products, the conditions under which the debt arises, causes of over- indebtedness, the development phase of the debt, insolvency and related legislation. The theoretical part is also focused on dept issue in social work, specifically on providers social services for over-indebtedness people and social services for over-indebtedness people. Followed by a chapter focused on prevention over-indebtedness and chaptes focused on psychosocial consequences. To achieve an aim was used the qualitative research method, specifically questionnaire of half-structured interviews technique. Followed by case reports of respondents, interpretation and analysis of data, discussion and suggestions and recommendations.

The purpose of this study has been to explore which experiences of exposure transnational adoptees choses to tell about in their Instagram accounts and create an understanding for their experiences and thoughts with the help from theories and earlier research. We have by performing a netnografic study, found our empiric material from two transnational adoptees accounts on Instagram to answer our question formulations: Which experiences of exposure does transnational adoptees publish on Instagram? and: How does transnational adoptees explain the correlation between these experiences and their adoption? It appears in our empiric conclusion and in the analysis that themes of affiliation, indebtedness, racism, colour blindness and identity occur in both transnational adoptees account when it comes to exposure in relation to adoption. These experiences and thoughts are analysed with help from earlier research and theories. The theories we used are postcolonial perspective, stigma theory, intersectionality and social identity theory. In the discussion, conclusions are made about the analysis, where it among other things shows that experiences and thoughts of indebtedness appears to be a larger theme than in our selected earlier research. This phenomenon can be understood using the postcolonial theory, that gives a possible explanation about the occurrence of indebtedness. We discuss further about the relations between physical appearance, affiliation, and lack of racial reflection as how they appear to be distinctive factors for exposedness of the transnational adoptees in this study.

Cette thèse a pour objet la compréhension des mécanismes de diffusion de la microfinance en relation avec les questions de genre en Haute-Guinée. En effet, l’examen des rapports sociaux en Haute-Guinée laisse entrevoir des disparités de genre au détriment des femmes. Majoritairement elles touchées par de nombreuses inégalités d’ordre socio-économique, culturel et politique : elles sont peu ou pas du tout impliquées dans le processus de prise de décision ; leur niveau d’instruction et de formation sont faibles par rapport à ceux des hommes ; elles sont exclues du contrôle des ressources productives et économiques (terres, arbres fruitiers, mines, pêche…). Cet état de fait a pour conséquence la dévalorisation de leur statut social, la charge considérable du travail domestique et surtout la paupérisation généralisée des femmes. Face à ces réalités, certaines femmes s’inscrivent dans des logiques d’emprunt de microcrédits pour démarrer, renforcer ou encore diversifier les activités génératrices de revenus dans les secteurs du commerce, de l’artisanat et de l’agriculture. C’est dans la perspective d’approfondir ce défi que cette thèse tente d’analyser les effets de la microfinance sur la vie des femmes de cette région de la Guinée.A partir d’une approche méthodologique essentiellement qualitative, l’examen des réalités de terrain révèle que la microfinance n’est pas une solution miracle pour lutter contre la pauvreté des femmes et les inégalités de genre. Elle peut tout aussi produire des effets inverses débouchant sur l’aggravation de leur situation économique et sociale (surendettement, pauvreté, migration, exclusion, divorce, prostitution, exposition au VIH/SIDA). / The purpose of this dissertation is the understanding of the mechanisms of the development of microfinance in relation to gender issues in Upper Guinea, in the republic of Guinea. Indeed, the examination of social relations in Upper Guinea suggests gender disparities to the detriment of women. They are disproportionately affected by many socio-economic, cultural, and political inequalities: they have little or no involvement at all in the decision-making process; they have very low levels of education and training in comparison to men; they have no control over productive and economic resources (trees, fruit trees, mines, fishing, among others). This situation results in the devaluation of their social status, significant domestic workload, and above all, women’s generalized impoverishment. Confronted with this reality, some women adhere to the logic of borrowing, which is based on micro-credits in order to start, strengthen or diversify income generating activities in the trade, crafts and agriculture sectors. For the purpose of further exploring that issue, this dissertation attempts to analyze the effects of microfinance on women’s life in this region of Guinea.Using a methodological approach, which is primarily qualitative, the examination of field realities shows that microfinance is not a miracle solution to fight poverty among women and gender inequalities. It may just as well produce opposite effects resulting in the worsening of their economic and social situation (over-indebtedness, poverty, migration, exclusion, divorce, prostitution, exposure to HIV/AIDS).

Gratitude and indebtedness facilitate cooperative relationships and altruism. Although most of the world endorses some belief in God, gratitude and indebtedness to God have not received adequate empirical attention. The "Gratitude to God" research initiative was created to address this gap, of which the current project is an appendage. This project encapsulates a multiphase research proposal, including three parts; a pilot study and two experimental studies. The purpose of the pilot study (N = 475) was to create and test experimental manipulations for the two experimental studies. Experiment 1 (N = 659; highly religious emerging adult sample) was a 3x2 experimental design with six conditions; 1) gratitude-only to humans, 2) indebtedness-only to humans, 3) gratitude and indebtedness to humans, 4) gratitude-only to God, 5) indebtedness-only to God, and 6) gratitude and indebtedness to God. Experiment 2 (N = 1081; nationally representative sample) was a replication of Experiment 1. Multiple and multivariate regression analyses and MANOVAs provided evidence that conditions 3 & 6 and state responses of gratitude and transcendent indebtedness led to more prosocial giving, more positive affect, and increased relationship proximity in response to receiving a benefit from either God or humans. Gratitude with low levels of indebtedness or indebtedness with low levels of gratitude were associated with worse outcomes. Two types of indebtedness were found, transcendent indebtedness (agentic) and transactional indebtedness (obligated). More positive outcomes were associated with transcendent indebtedness. Further, positive affect and relationship proximity was moderated by secure attachment to God when God was the benefactor.

Solicitud de envio manuscrito de artículo científico / El presente estudio de tesis titulado: “La presión tributaria y su influencia en la gestión financiera de las empresas comerciales del Régimen General, del Centro de Lima, en el año 2018.” Busca determinar si la presión tributaria tiene influencia en la gestión financiera de las empresas más comunes del país. El Capítulo I, Marco Teórico, se recopiló información existente sobre el tema, y se analizan conceptos de presión tributaria, cargas laborales y la influencia en la gestión financiera de empresas comerciales; se realizó una comparación entre la presión tributaria existente en Perú y otros países de Latinoamérica. El Capítulo II, trata el Plan de investigación, y describe la problemática, se presentan los problemas, principal y específicos, el objetivo principal y objetivos específicos; además de la hipótesis. Por otro lado, en el Capítulo III, se explican los instrumentos utilizados, la población y muestra. El capítulo IV, muestra y da a conocer los resultados de los estudios cualitativos, a través de entrevistas a profundidad realizadas a dos especialistas tributarios y financieros. En los estudios cuantitativos, se muestra los resultados de las encuestas a 20 empresas comerciales del Centro de Lima; por último, se desarrolla un caso práctico de una empresa del sector. En el Capítulo V se analizan los resultados y las entrevistas a profundidad, además del análisis estadístico de las encuestas y el caso práctico. Al final de la investigación se dan a conocer las conclusiones y recomendaciones, redactadas en función a los análisis realizados en los capítulos anteriores. / This study entitled: "Tax pressure and its influence on the financial management of commercial enterprises of the General Regime, at the Center of Lima, in 2018." It looks for determine whether the tax pressure has an influence on the financial management of common companies in the country of Peru. Chapter I, collects existing information on the subject, and concepts of tax pressure, workloads and the influence on the financial management of commercial enterprises are analyzed; A comparison was made between the tax pressure in Peru and other Latin American countries. Chapter II, deals with the Research Plan, and describes the problem, presents the main and specific problems, the main objective and specific objectives; in addition to the hypothesis. On the other hand, in Chapter III, the instruments used, the used population and the sample are explained. Chapter IV, show and publicize the results of qualitative studies, through in-depth interviews with two tax and financial specialists. In the quantitative studies, the results of the surveys of 20 commercial companies of the Center of Lima are shown; Finally, an study case of a company in the sector is developed. Chapter V analyzes the results and in-depth interviews, as well as the statistical analysis of the surveys and the study case. At the end of the investigation, the conclusions and recommendations are written according to the analyzes carried out in the previous chapters are made known. / Tesis

We investigate the effects of house- and condominium prices on a household's debt-to-income based on the type of municipality. With data from 2010-2017 for all of Sweden's municipalities we use a panel data regression and find that both house- and condominium price has a significant effect on debt-to-income with control variables of age, age! and education added to the model. The difference in effect on debt-to-income, depending on the type of the municipality is most significant between rural and metropolitan when we investigate condominium prices and between rural and urban when we investigate house prices meaning that there is a difference in effect depending on the type of the municipality. We determine that the effect of condominium price is highest for metropolitan, and the effect of house price is highest for urban.