• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 12
  • 11
  • 5
  • 5
  • 5
  • 2
  • 1
  • 1
  • Tagged with
  • 43
  • 43
  • 14
  • 14
  • 13
  • 10
  • 9
  • 9
  • 9
  • 6
  • 6
  • 6
  • 6
  • 5
  • 5
  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
41

The role of debt counselling in the financial well-being of consumers in Gauteng

Masilo, Kgomotso Hilda 06 1900 (has links)
Gauteng, one of the nine provinces of South Africa, has a high number of households as compared to the other provinces. Geographically the province has the smallest land size, however it forms the central part of the South African economy. From the total value of credit granted in all provinces, Gauteng has the highest. The province has a high number of registered debt counsellors and an increasing number of consumers who apply for debt counselling because of over-indebtedness. The high number of the registered debt counsellors and consumers seeking debt counselling service gave rise to the purpose of the study. The purpose of the study was to assess the role of debt counselling services provided by debt counsellors to consumers on the one hand, and to also assess whether debt counselling has had a positive effect on the personal financial well-being of consumers who participated in the debt counselling process on the other hand. Furthermore, the study aimed at developing a framework that will empower consumers to be self-sufficient with their finances. From the purpose of the study, two research questions were proposed: (1) How does the debt counselling service provided by debt counsellors assist consumers to manage their finances effectively? (2) Which role does the debt counselling service provided by debt counsellors play in terms of the personal financial well-being of consumers? In an attempt to answer research questions, the theoretical framework of both personal finance and debt counselling were studied. The importance of personal finance, personal financial planning, the evolution of debt counselling, the effectiveness and the ineffectiveness of debt counselling services were identified. A two-phased sequential design (qualitative and quantitative) was used. Fifteen debt counsellors were selected (for the first phase of the study) by making use of a purposeful sampling. These debt counsellors were interviewed and further requested to identify and send questionnaires to consumers whom they have rendered debt counselling service between the years 2007 and 2013. In the second phase of the study, 300 over-indebted consumers were surveyed through a snowball non-probability sampling technique and a response rate of 61% was realised. Data was analysed using ATLAS.ti and the Statistical Package for Social Science (SPSS) for the first and the second data collected respectively. Furthermore, the exploratory factor analysis was used to analyse the data, and the factorability of the data was assessed by means of two statistical measures, namely Bartlett’s test of sphericity and Kaizer Meyer-Olkin. It was observed that most debt counsellors lack financial management knowledge and do not have mechanisms to verify their clients’ financial well-being after debt counselling service had been completed. In addition, there was no evidence that consumers who received debt counselling improved in their financial well-being and that consumers also lacked personal financial management skills. The study concluded that, although debt counselling is essential, it does not necessarily assist consumers to effectively manage their finances. The study purports to suggest the following: Debt counsellors should be subjected to formal financial management training prior to their registration, debt counsellors should provide personal financial management education to their clients, and assess the financial management conduct of their clients once debt counselling process is complete, and debt counsellors should establish debt counsellors’ forums. The South African government (in conjunction with the Department of Education and Training) should introduce and implement personal financial management education in both primary and high schools’ curricula. Personal financial management should continue to be offered at adult learning centres as well as other institutions of higher learning. Employers should appoint employee wellness officers who will provide personal finance training to employees. Credit providers should take the responsibility of educating their clients on how to manage their accounts and the importance of paying debts on time. The South African media should also be used by the government and the NCR to educate and inform consumers about finance-related matters. Finally consumers should seek guidance and advice before making financial commitments. The study concluded by suggesting a framework that should help consumers to manage and sustain their financial well-being. / Business Management / DCOM (Business Management)
42

Protection de l’entrepreneur individuel et droits des créanciers : étude comparée droit français-droit de l’OHADA / Protection of the individual entrepreneur and creditors' rights : a comparative study of the french and OHADA legislations

Diallo, Abdoulaye 16 December 2014 (has links)
Au regard du principe de l'unité du patrimoine, l'entrepreneur individuel engage tout son patrimoine. En cas de survenance de difficultés, ses créanciers pourront saisir ses biens professionnels et ses biens personnels. Cette responsabilité illimitée de l'entrepreneur individuel peut avoir des conséquences redoutables, notamment lorsqu'il est marié ou pacsé ou vivant en concubinage. Cette fragilité de l'entrepreneur individuel a poussé le législateur, aussi bien en droit français qu'en droit de l'OHADA, à créer des mécanismes lui permettant de mettre son patrimoine personnel à l'abri de la poursuite de ses créanciers professionnels. Ainsi, en dehors de toute affectation sociétaire, l'entrepreneur individuel peut, désormais, en droit français, soustraire ses biens personnels du droit de gage de ses créanciers professionnels, par le biais de la déclaration notariée d'insaisissabilité ou par le recours au statut de l'EIRL. Également, par le jeu des régimes matrimoniaux ou de la technique de la fiducie, il peut limiter les droits de ses créanciers. Cependant, l'efficacité des mécanismes de protection de l'entrepreneur individuel n'est pas absolue. En effet, elle est souvent remise en cause par les créanciers antérieurs, et même par l'entrepreneur individuel qui peut y renoncer, parfois dans le but d'obtenir du crédit. En outre, lorsque l'entrepreneur individuel est soumis à une procédure collective, l'efficacité des mécanismes de protection n'est que relative. Le cloisonnement des patrimoines recherché ou la soustraction de certains biens personnels du gage des créanciers est remis en cause. Dès lors, la protection qu'offrent ces mécanismes n'est que illusoire, d'où la nécessité de renforcer leur efficacité. A défaut de mécanismes de protection efficaces, l'entrepreneur individuel peut recourir aux différentes procédures de prévention comme alternative aux mécanismes de protection. / With regard to the principle of the system of assets, the individual entrepreneur take on all his assets. In case problems occur, his creditors could seize his personal properties and business assets. This unlimited liability of the individual entrepreneur might have serious consequences, especially when he is married, in a civil partnership or in concubinage. The individual entrepreneur's fragility has encouraged the legislature, in the French as well as in the OHADA law, to create mechanisms that would give him the opportunity to put his personal assets immune from the judicial proceedings of his professional creditors. Thus, apart from any associate's appropriation, the individual entrepreneur is now able, under the French law, to keep his personal assets out of his profesional creditors' right of forfeit, through the notarized statement from seizure or the option of the EIRL. Equally, through the matrimonial systems or the technique of the trust, he may limit the rights of his creditors. However, the effectiveness of the mechanisms of protection of the individual entrepreneur is not absolute. Indeed, it is often put into question by former creditors, and even the individual entrepreneur who sometimes may renounce to it in order to get credit. Moreover, when the individual entrepreneur is subjected to a collective proceeding, the effectiveness of the protection is only but relative. The partition of expected assets or the exemption of certain personal belongings from the creditors' forfeit is questioned. Therefore, the protection offered by these mechanisms is only but fallacious, hence the need to strengthen their effectiveness. In the absence of effective mechanisms of protection, the individual entrepreneur may resort to the different procedures of prevention as an alternative to the mechanisms of protection.
43

Die Eignung der insolvenzrechtlichen Überschuldungsprüfung nach § 19 InsO als Instrument der Insolvenzprophylaxe unter spezieller Berücksichtigung der mittelständischen GmbH

Rep, Thomas 05 February 2013 (has links)
Liest und verfolgt man die diversen in der jüngeren Vergangenheit ergangenen Pres­severlautbarungen und Stellungnahmen zum Thema Überschuldung im Allgemeinen und dem insolvenzrechtlichen Überschuldungsbegriff im Besonderen, drängt sich einem der Verdacht auf, dass ein wie auch immer geartetes Problembewusstsein zu diesem Thema gewollt in die Bedeutungslosigkeit geschrieben worden ist. Nach überwiegend herrschender Meinung seien die insolvenzrechtliche Überschuldung und der damit einhergehende Insolvenzantragsgrund mittlerweile obsolet. Dieser Meinungsstand verwundert doch stark angesichts der nach wie vor hohen Anzahl an Unternehmensinsolvenzen, insbesondere im Bereich mittelständischer Unternehmen. Obgleich bei einem Gutteil der betroffenen Unternehmen als Insolvenzantragsgrund die Zahlungsunfähigkeit angegeben worden ist, darf dies nicht darüber hinweg täuschen, dass einer Illiquidität in aller Regel eine Überschuldung vorausgeht. Dabei spielt es objektiv betrachtet keine Rolle, ob es sich um eine bilanzielle, rechnerische oder insolvenzrechtliche Überschuldung handelt; in allen Fällen vermag das Vermögen die Schulden nicht mehr zu decken, m.a.W.: die Schuldendeckungsfähigkeit ist nicht mehr gegeben. Die Erhaltung der Schuldendeckungsfähigkeit eines Unternehmens ist so gesehen der erste Schritt zur Insolvenzprophylaxe. Allerdings sind die normierten handelsrechtlichen Rechnungslegungsvorschriften aus vielerlei Gründen nur bedingt geeignet, die Schuldendeckungsfähigkeit eines Unternehmens verlässlich zu überprüfen. Insoweit erscheint es folgerichtig, gerade für die mittelständische GmbH eine Ergänzung der aktuellen Rechnungslegung durch eine permanente Schuldendeckungskontrolle, wie sie bereits durch die ältere Zerschlagungsstatik bzw. statische Interpretation der Bilanz gefordert wurde, vorzusehen und damit den organschaftlichen Vertreter der mittelständischen GmbH in die Lage zu versetzen, im Rahmen seiner Selbstinformationsverpflichtung den Bestand des Unternehmens zu sichern und die externen Gläubiger angemessen zu schützen. Die präventive Anwendung der insolvenzrechtlichen Überschuldungsprüfung nach § 19 InsO zur Schuldendeckungskontrolle ermöglicht dem organschaftlichen Vertreter zweierlei: In Abhängigkeit von der Frühzeitigkeit der Vornahme einer solchen Prüfungshandlung kann deren Informationsgehalt entweder insolvenzprophylaktisch im Sinne einer erfolgreichen außergerichtlichen Sanierung wirken oder aber zumindest den Weg zu einer rechtzeitigen und geordneten Insolvenzantragstellung weisen. Das Ergebnis der Überschuldungsprüfung kann so dazu beitragen, erste Indikatoren bestehender Fehlentwicklungen und Schieflagen bereits im Vorfeld einer sich abzeichnenden Krise aufzuzeigen. Anzeichen dieser Art sind in aller Regel schon lange vor Eintritt der Insolvenzantragspflicht im Zahlenwerk der betreffenden Unternehmen erkennbar.

Page generated in 0.1072 seconds