The aim of this diploma thesis is an analysis of financial products for students in the Czech Republic and the chosen country of the European Union. The theoretical part describes the basic concepts related to banking, financial mathematics and decision-making models. In the practical part individual student accounts are analyzed and then two model examples for the monthly costs account and for multi-criteria decision-making methods are processed.

The topic of this master thesis is to compare benefits from the building society account with the mortgage loan. The whole comparison will be done according to the new legislative. The aim of this study is to find whether it is more profitable to invest into your property with the mortgage or the building society account. For this collation eight different companies are approached. Four of them are building societies and four are banks. The experts from those companies were given three examples with different height of LTV from different applicants with different purposes. Those experts also assessed which indicators applicants should consider. According to these recommendations clients have ordered indicators by their assumed importance. Finally offers were evaluated by TOPSIS method and ordered by its advantageousness.

Notre démarche de recherche souhaite se positionner au regard des débats contemporains en sciences sociales autour de la mobilité (KAUFMANN, VIARD, LEVY, LUSSAULT, URRY, STOCK) et plus particulièrement de la mobilité récréative (MIT, MICHEL, REAU, COUSIN, DEWAILLY, BOURDEAU, CHRISTIN). Ce positionnement nous amène à nous inscrire au sein d'une géographie culturelle considérée parfois comme ayant pris un tournant sociologique (STASZAK, 2004). En suivant l'agencement chronologique proposé dans ce manuscrit, le lecteur découvrira en premier lieu une présentation des enjeux théoriques induits par la prise en compte des pratiques récréatives en mouvement. Le premier chapitre propose de cerner les mutations des rapports entre société et mobilités au sens large et de réfléchir à l'apport de la postmodernité pour mieux les saisir. Le second chapitre resserre quant à lui l'analyse sur une notion et une pratique particulière : l'itinérance. A travers une approche géo-culturelle, l'intention donnée à ce chapitre est d'en saisir les contours et l'intérêt au regard des notions existantes pour aborder les pratiques récréatives. La deuxième étape souhaite positionner l'itinérance (pédestre) dans le champ des pratiques récréatives : quelle place et quels apports ? Pour cela, le troisième chapitre dresse un panorama des enjeux heuristiques présents dans le champ du tourisme en faisant état des différents positionnements de recherche possibles et des notions en émergence. Le chapitre quatre, à travers l'analyse des récits d'expériences d'itinérants pédestres, souhaite valider l'apport du post-tourisme pour saisir les arrangements proposés par ces pratiques. Ce parcours, lorsqu'il est suivi de manière linéaire, se termine par une partie entièrement consacrée à la GTA et son positionnement dans le champ des pratiques récréatives, et plus particulièrement dans le "millefeuille" de l'itinérance récréative : s'agit-il d'une alternative pour l'aménagement et le tourisme alpin ou d'une forme moderne du tourisme itinérant ? Pour y répondre, le chapitre cinq analyse la singularité de l'association dans le paysage alpin à l'échelle française comme à l'échelle européenne. Le chapitre 6 établit l'idée que la GTA est une structure de l'entre-deux à la fois gestionnaire d'itinéraires et animatrice d'une filière. / Our research approach is a contribution related to the contemporary social sciences debate around mobility (KAUFMANN, VIARD, LEVY, LUSSAULT, URRY, STOCK) and especially recreational mobility (MIT, MICHEL, REAU, COUSIN, DEWAILLY, BOURDEAU, CHRISTIN). Therefore our field of work is cultural geography, sometimes seen as having taken a sociological turn (STASZAK, 2004). Following the chronological order of this manuscript, the reader will first encounter a presentation of the theoretical issues linked to the consideration of recreational practices “in motion”. The first chapter aims at identifying the mutations of the relationships between society and mobility in a broad sense, and reflecting about the input of post modernity in order to apprehend them better. The second chapter focuses the analysis on a specific notion and practice: “itinérance”, i.e. recreational travel. The aim of this chapter is to identify its outline and interest, through a geo-cultural approach basing on the existing notions to study recreational practices. In a second stage, recreational travel (on foot) is positioned within the area of recreational activities: which place and which contributions? To that effect the third chapter sets out a panorama of heuristic issues in the field of tourism, presenting the various possible research approaches and emerging notions. The fourth chapter, through the analysis of experience accounts of walkers, aims at validating the input of post-tourism in order to apprehend the compromise linked to these practices. When followed in a linear way, this route ends with a part entirely dedicated to GTA and its integration in the field of recreational practices, and especially in the “layer cake” of recreational travel: is it an alternative for territorial development and alpine tourism or a modern form of travelling tourism? In order to provide an answer, chapter five analyses the singularity of this association in the alpine landscape both at the French and European levels. Chapter 6 establishes the idea that GTA is a structure of the in-between, both manager of tourist routes and coordinator of an activity chain.

Made available in DSpace on 2015-05-14T12:20:13Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 2261829 bytes, checksum: 66450f44afaae34e3bdd7f4a91310542 (MD5) Previous issue date: 2014-09-30 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This study reports a managerial view on developing the assessment processing of children and primary education in the municipality of Paraíba, from the perspective of States Court Account. The main objective was to check if the Court is examining correctly in results aspects of the process in educational programs in development of the study. It was found that the Court only observes two indicators: a) The percentage of tax proceeds transferred and invested in maintenance and development teaching; b) The percentage of resources from National Development Fund of Basic Education (FUNDEB) invested in teacher s remuneration. It was noticeable that these indicators were insufficient for supplying a general insight of the results of the educational system. That is why it was proposed to introduce six new indicators for complementing the assessment of performance measures currently used by the Court. These new indicators supply a view of the results to the community. It was observed that the Court already had a method for the analysis of this information It is Paraiba s System Indicators of Development from Public Expenditure (IDGPB). With the adoption of these new methods, the analysis carried out by Court overtook the financial aspects and passed to another area, such as: school infrastructure, teaching performance, school quality and access to education. This subject is essential for adapting the Court system controls to a new model in which focus passes from bureaucratic and formal to resolution and management. Besides the growth of analysis supplies to society a real diagnosis from the situation of the child and primary education in municipality of Paraíba State and assists managers in decision-making. / Este trabalho apresenta uma visão gerencial de como se desenvolve o processo de avaliação da educação infantil e ensino fundamental nos municípios paraibanos sob a ótica do Tribunal de Contas do Estado da Paraíba. O objetivo principal foi verificar se o Tribunal está fiscalizando aspectos de resultados previstos na legislação educacional. No desenvolvimento do estudo, observou-se que o Tribunal apenas gerencia dois critérios/indicadores, quais sejam: percentual da receita de impostos mais transferências investido na manutenção e desenvolvimento do ensino e; percentual de recursos do FUNDEB investido na remuneração do magistério. Constatou-se que esses dois indicadores são insuficientes para fornecer uma visão adequada dos resultados do sistema educacional. Por isso, foi proposta a utilização de seis novos indicadores para complementar a avaliação de desempenho procedida pelo Tribunal. Esses novos indicadores fornecem uma visão dos resultados das políticas públicas. Verificou-se, também, que o Tribunal já dispõe de uma ferramenta tecnológica para análise desses indicadores. Trata-se do sistema de Indicadores de Desempenho dos Gastos Públicos em Educação Básica na Paraíba (IDGPB). Com a adoção desses novos indicadores, a análise efetuada pelo Tribunal ultrapassa o aspecto financeiro e passa a abranger outras dimensões, como infraestrutura escolar, docentes, rendimento, qualidade escolar, matrícula e acesso à educação. Esta ampliação das dimensões de análise é imprescindível para adequação do sistema de controle exercido pelo Tribunal de Contas ao novo modelo de gestão, cujo foco passa de burocrático e formal para resultados e gerencial. Além disso, a ampliação da análise fornece à sociedade um diagnóstico mais real da situação do ensino infantil e fundamental nos municípios paraibanos e auxilia os gestores no processo decisório.

The paper investigates net lending and net borrowing flows of the institutional sectors in Europe since the introduction of the Euro in 1999. Applying a simple statistical apparatus, this paper is novel in describing the sectoral behavior leading up to and during the crisis. We find that (1) many countries of the Northern group were characterized by low public deficits or even budget surpluses, current account surpluses and a private sector in a net lending position. In countries of the Southern periphery, in the Anglo-Saxon countries as well as in many Eastern European Economies private sector net borrowing coincided with a budget deficit and substantial current account deficits. (2) With the onset of the crisis private net lending soared in all countries while all governments incurred deficits, consistent with the notion of a balance sheet recession. (3) Private net lending is pro-cyclical, reinforcing the economic downturn, while public net lending is countercyclical in all countries. (4) Household net lending tends to lead the business cycle, while corporate net lending tends to lag it especially in the Northern group. (5) Prominent concepts asserting causal relationships in sectoral net lending, such as Ricardian equivalence and the twin deficit hypothesis are not supported by the data. (authors' abstract) / Series: Ecological Economic Papers

The objective of the diploma thesis is to complete company guidelines in a chosen company that deals with project and construction activities. The theoretical part contains procedures concerning the internal accounting guidelines and definitions of the legislation of the Czech Republic that influences the creation and composition of individual guidelines. This is followed by the division of internal guidelines and a detailed analysis of each of them. The chapter is concluded by the importance of guidelines in the company and the formal form of the guidelines. A company may have a large number of guidelines, therefore only the most important ones were chosen in the particular company that are related to the most frequent accounting cases and are, for that reason, problematic. These are guidelines concerning the formation of the account classification, incorporeal and corporeal property, accrual basis of costs and profits, liability reserves, foreign currencies and travelling allowances.

This thesis deals with the analysis of the credit process as a form of financing from foreign sources The theoretical part of this thesis deals with the characteristics of the credit business, furthermore with explanation of the terms connected with bank loans, which are the main focus of the theoretical part. Not least, alternative forms of financing are mentioned, which banks offer next to the credits mostly by means of their branches. The practical part analyzes the process of credit offers in the chosen banking institutions, the application process of granting the loan for buying a car i.e. what an applicant has to hand in and which conditions he has to fulfill, so that the bank would in general accept his application. At the same time, some leasing companies were addressed with an application for a not {--} binding offer for the same object of financing. On the basis of performed calculations it has been found that the financing of the bank loan is more advantageous for the company than leasing and that the client gets more easily a bank loan in the bank, in which he has a checking account

El presente artículo procura demostrar que una lectura atenta de la única copia del manuscrito de los Ritos y fábulas de los incas de Cristóbal de Molina pone en evidencia el castellano semiletrado que manejaba el copista de Molina—nos encontramos pues ante una copia adulterada del manuscrito original. Para ello, se discutirán cuatro puntos que sirven de soporte a la hipótesis planteada: los constantes vacíos en el curso del copiado, los tropiezos en la lectoescritura del castellano, las dificultades en la lectoescritura del quechua y las pruebas del “castellano motoso” del copista. / This paper seeks to show that a close reading of the only copy of the manuscript Account of the Fables and Rites of the Incas (Ritos y fábulas de los incas) by Cristóbal de Molina makes it evident that Molina’s copyst used a semiliterate Spanish—we are thus dealing with an adulterated copy of the original manuscript. In order to support this hypothesis, four issues are discussed: the constant gaps in the process of copying, the blunders in Spanish literacy, the difficulties in Quechua literacy and the evidence showing the interlect (“castellano motoso”) of the copyist.

The subject of this diploma thesis is the analysis of the importance and development of Chinese renminbi convertibility. The paper describes the development of the yuan exchange rate, whose value is still largely decided by the PBOC. It also seeks to identify the growing role of the renminbi on the international scene despite its financial account that is still not completely liberalized. Last but not least, the Chinese trilemma is described here, with the renminbi convertibility being an integral part of this issue. Once China decides to solve the trilemma, one of the possible outcomes is the full renminbi convertibility. The paper also tries to identify the possible impacts that would occur in the event of the full renminbi convertibility.

This thesis deals with the banking market and it is focused on the account in the Czech Republic. The aim is to assess the impacts of the chosen communication strategy on the target group in connection with the launching of new products. The first part focuses on selected theories. The second part deals with the Bank itself and analyzes the current communication strategy. The last part research examines the effectiveness of communication campaign and the impact of the new strategy on changes of consumer perceptions and decisions. Besides the data gained from the primary research, there were a lot of secondary data such as an internal company data and data from the research of MML-TGI or data from Nielsen Admosphere that were used also as well.