Drug cultivation and trafficking combine with a complex civil war that endangers the internal security of Colombia and the legitimacy of the Colombian government. The geo-narcotics problem centered in Colombia adversely impacts not only the social and economic situation in Colombia, but also the regional stability of the entire Andean region and Latin America. The influence of drug trafficking extends throughout South America and the Caribbean into the United States and Europe. Past policies to address the instability in Colombia failed to produce significant results. Plan Colombia, a joint initiative of the Colombian and the US governments, was developed in response to a deteriorating situation in Colombia. A public policy of the Colombian government, funding for Plan Colombia is provided as a high priority of United States foreign policy. Plan Colombia is the foundation for implementation of a broad range of programs addressing security, drug production and trafficking, the peace process, social development, economic development and democratization. From a US policy perspective, Plan Colombia seeks to curb drug trafficking at its production sources and promote stability in Colombia. This paper evaluates Plan Colombia using the policy analysis framework presented by James Anderson (2000) in Public Policymaking. Anderson's framework entails systematically examining public policy using a five-stage process that includes identification, formulation, adoption, implementation, and evaluation. I focus on the evaluation of five broad goals found in Plan Colombia; these goals encompass the programs listed above. This paper concludes that progress has been made towards achieving four of the five goals of Plan Colombia. Improvements in illicit drug production, government legitimacy and control, and the economy have been significant. Progress toward democratization and social development is less dramatic, but still evident. The peace process is the only goal lacking significant progress. The results from a US perspective are mixed: while the Colombian government has been stabilized, it is not clear that there has been a reduction in the flow of illicit substances. Future research should consider prioritization of the objectives of Plan Colombia and long-term versus short-term policy outcomes. Security aspects and social development are both priorities of Plan Colombia that at times can be seen in opposition to one another; the appropriate balance of support provided to each requires further analysis. / Master of Public and International Affairs

Yes / Feedback from parallel sessions during the GENOVATE conference. / FP7

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The goal of my business plan is to evaluate the objectivity and rentability of my business project. The subject of the business plan is in the analysis of macro and micro environment.

This thesis deals with a business plan of Miroslav Duba firm. The theoretical part contains information necessary for the procedure of processing the business plan. In the practical part, a business plan for the above mentioned firm is processed including the marketing, investment and financial plans.

The master´s thesis deals with the processing of business plan for setting up a guest house in Austria. First part of this thesis is focused on theoretical basis which are followed by analysis of market and marketing research. On the basis of these acquired information is created concrete business plan which define conditions for its successful realization.

Employer provided Qualified Plans ("Qualified Plans") are the most efficient supplement to Social Security savings and benefits. Given the significance of the benefits provided as well as the short-term Revenue constraints upon the Federal government in the form of substantially protracted tax deferrals, Qualified Plan legislation should maintain a conservative disposition. Incremental legislative action in the right direction will steadily graduate ERISA to its intended purpose. Unfortunately ERISA is a convoluted maze of formalities, definitions, and regulation that are only substantially understood by an expert and have yet to be adequately explained to the public at large. Recent publications such as Retirement Heist rouse the public's consciousness of retirement Plans by enumerating perceived abuses by large corporations. These alleged abuses certainly reflect innovative manipulations within the constraints of Qualified Plans. However, my thesis will prove that these "abuses" reflect the United States' disposition toward the rights of proprietorship regarding the Qualified Plan. The intent of the thesis is to illustrate this disposition through a study of the Amara v. Cigna Corp. case as well as a review of an actual LLC's defined benefit plan conversion to a cash balance plan. I will compare and contrast the different approaches taken by these two employers and justify the varied success they each experienced in converting their plans. Through this process, the thesis shall draw conclusions on the United States' dispositions toward ownership of the qualified plan.

Due to the combined impact of global population aging, increased life expectancy, fertility decline, and changing family structures, a growing segment of the population facing retirement is in danger of poverty and economic insecurity. As a result of their advanced age many elderly have lost their ability to earn an income, causing some to be penniless the rest of their lives. Therefore, the purpose of a government or a private run pension system is to provide a mechanism using financial tools to protect the entire structure for old age economic security. This paper not only introduces the philosophy and basic concept of a general pension system, but also examines a United States model, providing a closer look at a major developed industrial country’s national social security program, and corporate pension system. It also describes the experience of reforms on the development process of the United States retirement pension system. This paper studies the various corporate pension schemes in the United States and their possible application as models to countries such as Taiwan. In focusing on the United States corporate pension system in private sector, legal and economic issues are scrutinized. Theories which related to the pension system are first analyzed; then the definitions of the various retirement plans are given. The history of private pension schemes of the United States is told, starting with the American Express, then crude railroad retirement plans to the post-war demand to current United States retirement plans. Analysis of the changes in private sector's pension plan participation for defined benefits and defined contribution plans are examined in light of the impact these changes have made upon retirement income resources. Focus on the IBM Corporation is made as an example of a private sector business in the United States, and this study tracks the evolution of the company’s pension schemes from defined benefit pension plans to the newer hybrid cash balance pension plans and the now-popular defined contribution 401(k) pension plans. Findings show that the United States corporate pension system is not feasible as a model at this time because of its many deficiencies in its laws and regulations, and also because of the currently shaky global economy. Suggestions and possible remedies are given on how to strengthen the corporate retirement pension system in United States.

This Master´s thesis deals with the prerequisites for producing a business project aimed at establishing a new company. It sets business area, customer segment and type of product, the company will be aimed at. It presents a proposal for establishment of the company.

Diplomová práce se zabývá návrhem podnikatelského plánu pro založení soukromé kliniky řečové terapie v Brně, jako společnosti s ručením omezeným. Návrh je reakci na existenci tržní mezery v poskytování komplexích a kvalitních služeb v oblasti řečové terapie, psychoterapie a fyzioterapie. V následující práci jsou vyhodnoceny potřebné předpoklady úspěchu podnikání, zahrnující také finanční plán, včetně návrhu kroků pro samotmou realizaci firmy.