nÃo hà / Este trabalho objetiva propor uma metodologia de aprendizagem dos cÃlculos presentes nas tabelas do Financiamento Estudantil (FIES), tendo como base a matemÃtica financeira, ministrada no ensino mÃdio. O trabalho se divide em seis partes: introduÃÃo, capitalizaÃÃo simples e composta, valor presente e valor futuro, amortizaÃÃo de emprÃstimos, tabelas do FIES e consideraÃÃes finais. Como preÃmbulo, incluÃmos o histÃrico do financiamento e a capitalizaÃÃo simples e composta. A proposta sugere ainda a compreensÃo dos conteÃdos da matemÃtica de forma interligada, tais como: juros simples com funÃÃo afim e progressÃo aritmÃtica, juros compostos com funÃÃo exponencial e progressÃo geomÃtrica, sem esquecer-se do valor presente e valor futuro, que representa o valor de certo capital em um determinado perÃodo. Desta forma, pretende-se atingir a compreensÃo das variaÃÃes do valor do dinheiro no decorrer do perÃodo de tempo e amortizaÃÃo de emprÃstimos, fatos estes que trarÃo o entendimento do tipo de sistema utilizado em seu financiamento, se Sistema de AmortizaÃÃo Constante ou Sistema de AmortizaÃÃo FrancÃs (PRICE). / This work aims to propose a methodology for learning present in the calculations of Financial Aid (FIES) tables, based on financial mathematics taught in high school. The work is divided into six parts: introduction, simple capitalization and composed, present value and future value, amortization of loans, the FIES tables and closing remarks. As a preamble, we have included the history of finance and the simple and compound capitalization. The proposal also suggests an understanding of the mathematical content of interconnected way, such as: simple interest with affine arithmetic progression and function, compound interest and exponential function with geometric progression, without forgetting the present and future value amount, representing the value right of capital in a given period. Thus, it is intended to achieve an understanding of the variations in the value of money during the time period and repayment of loans, facts that will bring the understanding of the type of system used in financing if Amortization System Constant Amortization System or French (PRICE).

This study's main objective is to identify the existence of a relationship between the Amounts of Money and Propensity to Indebtedness in students. One of the advantages of this work is to check what the values are assigned to the money and the existence of a relationship between factors of Money Values and Propensity to Indebtedness of college students, as well as identifying factor levels and the Propensity to Indebtedness. The study will be conducted in line with the concepts of behavioral finance, covering topics such as values of cash, debt and related research and is characterized as a descriptive and quantitative research.The population consists of students from areas of knowledge pertaining to the study of social sciences at the Federal University of Maranhão, the courses that make up the Centre for Social Sciences (CCSO) Campus in the City of St. Louis for a total sample of 360 individuals online. As analysis technique for checking the meaning of the Securities Money Factor analysis was used. In verifying the Propensity to Indebtedness the variables that make up the Attitude Scale of the Indebtedness proposed in the work of Moura (2005), Disney and Ganthergood (2011) and Flowers (2012) was used. As a result 10 factors and their respective Cronbach Alphas were found: Conflict (0.900), Pleasure (0.864), Power (0.820), Culture (0.800), Detachment (0.765), inequality (0.733), Concern (0.693), Progress (0.740), stability (0.681) and self-realization (0.620). Regarding the levels of Propensity to Indebtedness was identified that 97.51% have an average score for Propensity to Indebtedness and 2.49% shows a high level of Propensity to Indebtedness. As the association was identified that all factors are associated with the average level of Propensity to Indebtedness and there was a predominance of medium and high levels for most of Values Money factors. / O presente estudo tem por objetivo principal identificar a existência de relação entre Valores do Dinheiro e a Propensão ao Endividamento em estudantes. Um dos diferenciais deste trabalho está em verificar quais são os valores atribuídos ao dinheiro e a existência de relação entre os fatores de Valores do Dinheiro e a Propensão ao Endividamento dos estudantes universitários, bem como identificar os níveis dos fatores e da Propensão ao Endividamento. O estudo será realizado em alinhamento com os conceitos das finanças comportamentais, abordando temas como valores do dinheiro, endividamento e pesquisas relacionadas ao tema e se caracteriza como uma pesquisa descritiva e quantitativa. A população é constituída por estudantes de áreas do conhecimento pertencentes à linha de estudo das ciências sociais da Universidade Federal do Maranhão, dos cursos que compõem o Centro de Ciências Sociais (CCSO) no Campus na Cidade de São Luís totalizando uma amostra de 360 indivíduos. Como técnica de análise para verificação do significado dos Valores do Dinheiro foi utilizada a análise fatorial. Na verificação da Propensão ao Endividamento foram utilizadas as variáveis que compõem a Escala de Atitude ao Endividamento propostas nos trabalhos de Moura (2005), Disney e Ganthergood (2011) e Flores (2012). Como resultado foram encontrados 10 fatores e seus respectivos Alfas de Cronbach: Conflito (0,900), Prazer (0,864), Poder (0,820), Cultura (0,800), Desapego (0,765), Desigualdade (0,733), Preocupação (0,693), Progresso (0,740), Estabilidade (0,681) e Auto-realização (0,620). Quanto aos níveis da Propensão ao Endividamento foi identificado que 97,51% apresentam uma classificação média em relação a Propensão ao Endividamento e 2,49% apresenta um alto nível de Propensão ao Endividamento. Quanto à associação foi identificado que todos os fatores estão associados ao nível médio de Propensão ao Endividamento e houve predominância dos níveis alto e médio para a maioria dos fatores de Valores do Dinheiro.

This thesis deals with projects of Public Private Partnership (PPP), its aim is to describe the concept of PPP in theory, to mention its potential benefits as well as contemporary criticism. It also describes methods for the evaluation of PPP projects, analysis of risks and barriers for increased use of PPP projects in the Czech Republic.Practical part focuses on the project in the Czech Republic at the regional level, describes the problems associated with the evaluation of the project and compares the realization of project through PPP project with a form of conventional public contract.

Claiming that the state of transport infrastructure is an important indicator of country´s competitiveness, not many would polemicize. The question of an appropriate method of ensuring the infrastructure financing can, however, raise disagreement. The reality of regular deficit financing of public expenditure, combined with a view of gradually declining support for transport infrastructure from the EU funds, provides space for alternative forms of infrastructure provision also in Central Europe. The aim of this work is to point out the financing via public-private partnerships (i.e. PPP), which is currently not very used form in the region. I will highlight the advantages, disadvantages and risks associated with this form by evaluating the cost side of concrete implemented PPP project in Slovakia (R1 expressway) and validate the hypothesis that despite the method of funding transport infrastructure through PPP projects is more expensive than the public procurement case, the "value for money" factor compensates the higher price.

The aim of my thesis is to consider the usage of PPP method by the reconstruction of the object of former prison in town Uherské Hradiště using the methodology of the Ministry of Finance of the Czech Republic. In the theoretical part the description of the PPP method and its features is given. In the practical part the simplified financial model for project is counted. The outcomes of the model should be taken from the public sector point of view as the basic source for making decision if PPP method is the most efficient for this project.

Public private partnerships (PPPs) are procurement models used in the provision of public infrastructures and involving private, as opposed to public, finance. The PPP model differs from the traditional public procurement model in this sense and in the unprecedented degree to which the private sector is involved. All things being equal, the rationale for choosing a PPP instead of a traditional public procurement model is if it provides a better Value for Money. As a result, a crucial issue to address is to find the key drivers of Value for Money in PPP projects and most importantly, to analyze the relationships between those key drivers and the complex notion of Value for Money. This study is based on a large overview of the literature together with contributions of informal interviews and my own opinions. Emphasis is put on the importance of risk management from financiers’ perspective and its consequences on Value for Money. The findings highlight the current problems in the Value for Money assessment that make the analysis hardly reliable. Good and bad practices in Value for Money assessment are discussed and potential solutions and guidance toward more Value for Money are provided.

Partnerships of private and public sectors in form of so-called PPP can be assumed for modern and efficient instrument for public services provision under certain conditions. Its optimal functioning is connected with many assumptions -- for example rigorous implementation of value of money concept and complying with international best practice together with national specifics reflection. Key aspect of PPP is risk allocation which is also the main generator of abovementioned value for money. The paper pursues to PPP definition, its basic types, principles, advantages and potential threats. The emphasis is put on identification, reflection and management of risks in PPP framework, which can be connected with lower level of transparency and many hampers for reliable value for money achievement demonstration (in comparison with classic public procurement). Paper tries to illustrate main features of the most common methods used for risk adjustment in PPP. There are used and described methods coming from Victoria Partnership, MFSR and Treasury UK methodologies. The most important parameters of financial model used for investment decision-making and following project management and their specificities in the Czech Republic are mentioned. Separate chapter of diploma paper is devoted to PPP recording in government finance statistics and government and debt impacts especially in ESA 95 and GFSM 2001 methodologies. Also issues connected with PPP recording in government and financial crisis are mentioned. The final part of paper illustrates main features of the actual largest considered project D3/R3.

nÃo hà / Infraestrutura adequada à condiÃÃo essencial para o crescimento de qualquer paÃs, sobretudo em paÃses em desenvolvimento, como o Brasil, que alÃm de significativas restriÃÃes fiscais possui larga extensÃo territorial. PaÃses que enfrentaram este tipo de problema encontraram como alternativa para o seu desenvolvimento o parceiro privado, que ao longo do tempo participou atuando de diferentes formas neste processo. Muitas foram Ãs experiÃncias adotadas na busca por melhoria e viabilidade de investimentos para a oferta de serviÃos pÃblicos. O presente trabalho faz um rÃpido relato dessa evoluÃÃo e se detÃm de forma mais especÃfica na nova modalidade de contrataÃÃo por meio da Parceria PÃblico-Privada, em que o pÃblico busca um aumento da eficiÃncia e eficÃcia em seus serviÃos. Aborda os processos envolvidos para os estudos de modelagem, utilizando ou nÃo o Procedimento de ManifestaÃÃo de Interesse, bem como o enquadramento e anÃlise da conveniÃncia e oportunidade por meio do Value for Money. Apresenta e analisa a experiÃncia do Governo do Estado do Cearà na elaboraÃÃo, execuÃÃo e monitoramento do projeto da Arena CastelÃo implantado, identificando seus aspectos positivos e negativos. / Adequate infrastructure is essential for the growth of any country, especially in developing countries such as Brazil, which in addition to significant fiscal constraints has large territorial extension. Countries that have faced this type of problem found as an alternative for its development the private partner, which over time took acting in different ways in this process. Many experiments have been adopted in the search for improvement and investment feasibility for the provision of public services. The present study is a quick account of this evolution and hold more specifically in the new mode of contracting through the Public- Private Partnership, in which the public seeks to improve the efficiency and effectiveness of their services through this modality. Discusses the processes involved for modeling studies, using or not the Expression of Interest Procedure as well as the framework and analysis of convenience and opportunity through Value for Money. Presents and analyzes the experience of the State of Cearà in the preparation, implementation and monitoring of the project implanted Arena CastelÃo, identifying their strengths and weaknesses.

This Diploma Thesis deals with Public Private Partnerships (PPP) projects in transportation area in the conditions of the Czech Republic. Theoretical part of the Thesis describes basic rules of project finance, as an elementary part of each PPP project, as well as analyzes key economic, legal, tax and accounting aspects of the PPP projects within the Czech Republic. Practical part of the Thesis describes the development of PPP projects in the whole Europe. Current pilot PPP projects in the Czech Republic are also analyzed. Real PPP project, D3 highway, and its economic availability are being analyzed and evaluated in the final part of the Thesis.

PPP is a generally accepted way of ensuring public services or public infrastructure on the basis of long-term contractual relationship, where public and private sectors share mutual benefits and risks resulting from the effort to secure the public infrastructure or public services . According to the current financial crisis, I think that the issue of PPP projects will be more important not only in the area of the Czech republic, but also in the whole world. The public sector is for the private partner reliable contractual partner. In a situation where is a lack of orders, we can expect that implementation of PPP projects will increase. Any PPP project was successfully completed in the Czech republic, the reason can be insufficient information, political and legislative support.