The purpose of the research conducted for this thesis was to investigate perceptions of responsibility and blame for rising levels of consumer debt in the UK, focusing on two key stakeholder groups often associated with the issues relating to consumer debt: individual borrowers and consumer credit lenders. Research was conducted with these stakeholders; debtors represented the individual borrowers and debt collectors from a large multi national credit card company represented lenders. Three central research questions lay at the heart of the research: what are the respondents' perceptions of why and how debtors use consumer credit; how are debtors perceived and treated by their creditors (i.e. through contact with debt collectors); what are the respondents' perceptions of who is to blame for consumer debt? A mixed method approach was adopted, using primarily qualitative research methods in accordance with the interpretivist approach of the research. An online survey and in-depth interviews were adopted for the debtor respondents and focus groups and in-depth interviews were adopted for the debt collector respondents. The debtor respondents were recruited from the National Debt Line website, the biggest online money advice website in the UK, by posting an online survey on the site. The debt collector respondents were recruited from the shared employer of the respondents and the researcher, a large multi national credit card company. In answer to the research questions, the research revealed that, firstly, the majority of debtor respondents perceived that their consumer credit use was to supplement their low income, which contradicted previous stereotypes of debtors as reckless spendthrifts and, instead, proposed they are agentic rational decision makers. Secondly, debtors were negatively perceived and treated by their creditors (debt collectors) in that they were stigmatised and labelled as deviant. This occurred during the debtors' social interaction with debt collectors during the debt collection process. In line with the labelling theory of deviance, this societal reaction then led to self-labelling by the debtors, who expressed feelings of shame. Thirdly, therefore, both the debtors and debt collectors primarily blamed the debtor stakeholder group as responsible for increasing levels of consumer debt, although the debtors also placed some of the blame on the creditors for acting unethically in their lending practices, namely by lending irresponsibly to debtors without an accurate assessment of the affordability of the loan. This thesis makes an original contribution to sociological knowledge of the ways in which blame and responsibility for increasing levels of debt is perceived by different societal groups. A key part of the thesis' originality exists in its utilisation of concepts drawn from different strands of sociological theory to explore perceptions of debt, in particular the sociology of deviance and symbolic interactionism, such as labeling, stigma and shame.

This Thesis deals with the problematic of accounts receivable from legal, accounting and tax perspectives. In the first chapter there is mentioned a basic definition of receivables with focus on receivables arising from the customer-supplier relationships. The work also describes the way of their recording in the accountancy, related evidence and their valuation. The second and third chapter is devoted to the most frequent methods of securing receivables and eventual option of overdue debt collection. In the last separate chapter there is solved possibility of reduction their value through the creation of adjustments and one-time impairment of receivables. The whole work is supplemented by practical examples of accounting cases.

This thesis is concerned how people can handle with their finances with a focus on the use of credit products, debts and the potential impact of debts. Consequences of default are efforts of creditors to get money back, whether through specialized companies or judicial executor. The thesis deals with enforcement proceedings and then with insolvency proceedings. So what are possible solutions of debtor's situation if debtor is unable to pay his obligations. Bankruptcy and debt relief is described. There is also a survey that examines people's attitudes to manage their money, to advertisement for credits, whether people borrow money and have repayment problems. In conclusion there is recommendation how to repay your debts, how to deal with debt responsibility, and there is also a very discussed topic about financial literacy.

Selected problems of application of the Insolvency Act On the 1st of January 2008, Act No. 182/2006 Coll. on Insolvency and its Resolution (Insolvency Act), which constitutes the substance of current legal regulation of bankruptcy law in the Czech Republic, came into force. There was a need to adopt new regulation emerged not only as a result of obsolescence of the original regulation, which - despite numerous direct or indirect amendments - was not able to respond adequately to economic changes, but also due to the necessity to adjust bankruptcy law to European legal regulations. The Insolvency Act together with implementing regulations form the basis of an entirely new and complex legal regulation which stands on its own principles, introduces uniform insolvency proceedings for all kinds of resolutions of insolvency and also new forms of insolvency resolutions. In addition to bankruptcy as a traditional and liquidating form of insolvency resolution, the Insolvency Act introduces a reorganisation and a discharge of debts as preservation methods of insolvency resolution which might be more profitable both for the debtor and his creditors. Reorganisation is designated for entrepreneurs, while discharge of debts was adopted as a resolution of state of insolvency of non-entrepreneurs. But this current legal...

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Management of public debt is crucial for every country. Public debt managers make efforts to both minimize the cost of borrowing and to keep debt stock at sustainable levels. However, due to competition for funds in the continuously changing and developing financial markets, new threats and opportunities appear constantly. Public debt managers construct borrowing policies in order to minimize the cost of borrowing and also to decrease risk by using various borrowing instruments. This thesis presents a mathematical model to determine the borrowing policy that minimizes the cost of borrowing in line with future projections and then seeks to extend it to construct risk sensitive policies that allow minimizing the effects of changes in the market on the cost of borrowing. The model&rsquo / s application results for determining the borrowing strategies of Turkish Treasury for 100 month horizon have been evaluated through the study.

Thesis (M.A.)--University of Western Ontario, 1998. / Vita: p. 153. Includes bibliographical references (p. 143-152). Also available on the Internet. MODE OF ACCESS via web browser by entering the following URL: http://www.nlc-bnc.ca/obj/s4/f2/dsk2/ftp03/MQ39832.pdf.

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Thesis (MTech. degree in Business Information Systems.)--Tshwane University of Technology, 2011. / This dissertation argues that the use of mobile phones can offer opportunities for local governments and municipalities to effectively render services to citizens in ways that traditional mechanisms, such as vending points, cannot achieve. The empirical evidence has shown that mobile phones could be ideal for improving accessibility of prepaid electricity voucher services notably to consumers in the rural areas. The study utilized a case study using the Thulamela and Makhado municipalities. Informed by the case study, a model for improved accessibility of electricity prepaid vouchers was conceptualized.

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