The finances of blue-collar workers were the most acutely impacted as these workers lost their jobs during the Great Recession of 2007 through 2009. The literature revealed a minimal understanding of how blue-collar workers allocated funds for their retirement, and what their investments might be when they invested. To address this problem, the current qualitative study addressed (a) how blue-collar workers chose to invest or not invest for retirement and (b) how blue-collar workers diversified their portfolio if they chose to invest. Theoretical foundations of the study were based on regret theory and prospect theory. A nonrandom purposeful sample of 10 blue-collar worker participants answered 19 open-ended questions. Data from these questions were analyzed inductively. Findings revealed that, as participants reached the age of 30, they started to consider investing for their retirement. Participants under the age of 30 were not as likely to invest. Only one person over the age of 30 did not invest for retirement. The factors that contributed to these blue-collar workers' investment decisions for retirement were based on an employer-provided retirement accounts, the fear of running out of money later in life during retirement, and the addition of new family members. One of the most popular retirement investment products for the participant group, which included mechanics, laborers, and material movers, was the U.S. Treasury Bonds. Other popular investments were mutual funds, 401(k)s, and IRAs. These findings may inform researchers who are conducting a study on the investment decisions of blue-collar workers. The findings can also be beneficial for other blue-collar workers by showing them that other blue-collar workers do invest, and by revealing their rationales in doing so.

About 70% of mergers and acquisitions (M&As) involving small and medium-sized enterprises (SMEs) in emerging economies fail because the strategies employed do not integrate all the critical success elements, leaving SMEs without the needed capital to take advantage of strategic and market opportunities. The purpose of this multiple case study was to explore the M&A strategies SME owners in Ghana employed to raise capital. Seth's value creation theory was the conceptual framework adopted for this study. The population consisted of 5 SME owners in Ghana who had successfully raised financial resources through inbound M&As within the past 10 years. Data were collected through semistructured interviews and review of corporate annual reports and M&A documents. The data were organized and analyzed using Yin's 5-step data analysis and cross-case synthesis techniques to identify patterns and emergent themes. The 6 themes that emerged from the analysis were value creation, control and autonomy, entrepreneurial quality, leadership, trustworthiness, and effective negotiation. SME owners can integrate entrepreneurial quality and effective negotiations to achieve successful closure of M&A deals. The findings of this study might facilitate SME access to capital for expansion and growth that will contribute to positive social change through job creation and increased youth employment in emerging economies.

This study was conducted to examine the relationship between completion of a personal financial management course and financial satisfaction, confidence, and practices. The relationship between the use of recommended financial management practices and financial satisfaction and confidence was also examined. Data for this study were collected through a questionnaire mailed to a sample of Utah State University graduates who had taken a personal financial management course at the university and those who had not. The survey investigated financial satisfaction, confidence in financial management skills, and use of recommended financial management techniques. Mean financial satisfaction scores were computed by averaging responses to the multi-question six-point Likert scale. Confidence was measured by computing the mean score on a single-question six-point Likert scale. The measurement of use of recommended financial management practices was computed by summing the points assigned for use of recommended practices and the extent to which each was implemented. The recommended financial management practices scores were then divided into three groups: poor, average, and good. One-way analysis of variance and the Scheffe multiple range test were used to determine if differences existed in the mean scores on financial satisfaction, confidence , and practices between respondents who had completed a college level personal financial management course and those who had not. These tests revealed that there is no significant difference in financial satisfaction, confidence, and practices between subjects who had completed a financial management course and those who had not. There was a significant difference between the groups in the mean number of recommended financial practices used and financial satisfaction and confidence, although mean scores were only separated by one point.

In conducting this research, I wanted to explore whether political incentives have a significant effect on wildfire management in the United States. I attempt to answer this question by proving a theoretical justification for why wildfires may become more expensive to fight and severe to manage because of political institutions. I then attempt to provide some hard evidence to support this theory by using regression analysis. My analysis suggests that political factors do matter for wildfire suppression funding, although I was unable to find strong enough evidence to suggest that these political factors are actually driving more severe wildfires. This research contributes to the literature on public choice theory, a branch of political economy that looks at government from the individual decision makers’ level. Additionally, this research contributes to the literature on what affects wildfire suppression effectiveness and funding. This research may contribute to future analyses of the institutions that make U.S. wildland firefighters more or less capable of effectively managing wildfires to protect human lives, property, and forests.

This study presents findings on the financial management practices and degrees of conflict of couples in great marriages. Qualitative data from a national sample of couples in great marriages were collected using a 31-page questionnaire. Of the 81 couples who responded, 40 fit the criteria for this study in that they discussed their level of agreement about financial issues in marriage. Their responses were coded to discover which financial topics are pervasive and whether or not couples agreed over these topics. Responses about conflict were also analyzed to determine the degree of agreement between spouses in different categories. Findings from this research suggest that even couples in great marriages disagree over different financial topics to varying degrees of agreement. Implications of the research are also discussed.

Functional data analysis (FDA) has grown into a substantial field of statistical research, with new methodology, numerous useful applications and interesting novel theoretical developments. My dissertation focuses on the empirical properties of functional regression models and their application to financial data. We start from testing the empirical properties of forecasts with the functional autoregressive models based on simulated and real data. We define intraday returns and consider their prediction from such returns on a market index. This is an extension to intraday data of the Capital Asset Pricing model. Finally we investigate multifactor functional models and assess their suitability for the prediction of intraday returns for various financial assets, including stock and commodity futures.

Solicitud de envio manuscrito de artículo científico / El presente estudio de tesis titulado: “La presión tributaria y su influencia en la gestión financiera de las empresas comerciales del Régimen General, del Centro de Lima, en el año 2018.” Busca determinar si la presión tributaria tiene influencia en la gestión financiera de las empresas más comunes del país. El Capítulo I, Marco Teórico, se recopiló información existente sobre el tema, y se analizan conceptos de presión tributaria, cargas laborales y la influencia en la gestión financiera de empresas comerciales; se realizó una comparación entre la presión tributaria existente en Perú y otros países de Latinoamérica. El Capítulo II, trata el Plan de investigación, y describe la problemática, se presentan los problemas, principal y específicos, el objetivo principal y objetivos específicos; además de la hipótesis. Por otro lado, en el Capítulo III, se explican los instrumentos utilizados, la población y muestra. El capítulo IV, muestra y da a conocer los resultados de los estudios cualitativos, a través de entrevistas a profundidad realizadas a dos especialistas tributarios y financieros. En los estudios cuantitativos, se muestra los resultados de las encuestas a 20 empresas comerciales del Centro de Lima; por último, se desarrolla un caso práctico de una empresa del sector. En el Capítulo V se analizan los resultados y las entrevistas a profundidad, además del análisis estadístico de las encuestas y el caso práctico. Al final de la investigación se dan a conocer las conclusiones y recomendaciones, redactadas en función a los análisis realizados en los capítulos anteriores. / This study entitled: "Tax pressure and its influence on the financial management of commercial enterprises of the General Regime, at the Center of Lima, in 2018." It looks for determine whether the tax pressure has an influence on the financial management of common companies in the country of Peru. Chapter I, collects existing information on the subject, and concepts of tax pressure, workloads and the influence on the financial management of commercial enterprises are analyzed; A comparison was made between the tax pressure in Peru and other Latin American countries. Chapter II, deals with the Research Plan, and describes the problem, presents the main and specific problems, the main objective and specific objectives; in addition to the hypothesis. On the other hand, in Chapter III, the instruments used, the used population and the sample are explained. Chapter IV, show and publicize the results of qualitative studies, through in-depth interviews with two tax and financial specialists. In the quantitative studies, the results of the surveys of 20 commercial companies of the Center of Lima are shown; Finally, an study case of a company in the sector is developed. Chapter V analyzes the results and in-depth interviews, as well as the statistical analysis of the surveys and the study case. At the end of the investigation, the conclusions and recommendations are written according to the analyzes carried out in the previous chapters are made known. / Tesis

The Diploma thesis is focusing on the sphere of financial management of a building company. The first part explains the theoretical background of procedures and methods that are subsequently applied in practice, as described in the second part. The paper focused in particular on the finincial analysis of the company and on determining the company’s financial standing. The financial standing is finally evaluated using indicators which were chosen very carefully and the importance of which is analyzed in the theoretical part of the paper. The financial analysis was done for five successive years that provide at least partial notion of the company development in the past. Having considered total situation the paper goes on with the proposal of a short-term financial plan striving to outline the direction the company should follow in the next year.

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When entering the age of information technology, cash payments were slowly been replaced by other methods including credit cards and online payment applications. On one hand, it brings convenience, on the other hand, people potentially spend more money than before. Previous researchers suggest multiple ways to reduce the overspending behavior on credit card payments, but rarely have these methods been tested in an online payment solution context. This study adopted these methods and categorized them into two groups, visual cues, and financial management mechanics. These two groups of the solution then been translated and develop into three practical prototypes, two of each and one prototype having two groups combined. All prototypes are developed based on a commonly used online payment application named Swish in Sweden. These prototypes are later been tested by ten participants. The results show both groups of solutions have a positive influence to reduce users’ overspending behavior and having them combined provides further complement effects. The study provides empirical data and practical design implications in addressing the overspending issue of an online payment solution.