The United States is the only developed nation that fails to provide its citizens with paid parental leave. The lack of parental benefit provision operates to the detriment of individuals and society as a whole by contributing to inequity across gender, race, socioeconomic status, and sexual orientation. As the demographics of the American workforce have changed, public policy has not kept pace. Paid parental leave is associated a number of health, economic, and social benefits. However, the greatest barrier to legislating paid parental leave is the philosophical underpinnings of American politics, specifically the strong current of liberal individualism and absence of maternalism. This thesis examines the policy option space for paid parental leave in the United States and recommends a paid parental leave policy that is gender-neutral and has a combination of three months individual leave and three months of shared leave at 100 percent wage replacement.

This masters thesis main focus is a statement of cash flows as regulated by czech accounting legislation, International Financial Reporting Standards and US GAAP. First chapter describes the importance of Statement of cash flows and his value added for users of financial statements. The historical context of the statement is shown, it is stated which entities are obligated to report statement of cash flows and lastly the internal structure of the statement is discussed. The second chapter begins by general methods of preparing the statement, then so called specific items are dealt with. The solution of some advanced accounting transactions (government grants, leases, loans, deferred payments etc.) is described. In the end the presentation and dislocure requirements are discussed. Last chapter contains research, where 99 companies are researched, answers are made concerning stated research questions and research hypothesis are concluded.

Purpose -- Given the enduring COVID-19 pandemic, this thesis set out to reveal an updated perspective of the service-oriented small business experience, particularly in their access and choice of financial resources to fund operations and adapt marketing strategy. By the time this study started, it was clear which businesses had been rising with the new tides of swelled categorical demand vs. those that were persevering like embers in a 'slow burn' state of low income against persistent expenses. Therefore, the research sought to compare the results of marketing experimentation with current plans for increasing resiliency, or enabling robust growth, coming out of the pandemic.  Methodology / Design / Approach -- As the quantitative understanding of the business impacts had been generalized, a closer look was needed into what entrepreneurs and small business leaders were thinking about in the present moment, by reflecting on factors for survival / thriving, until this point and going forward. To capture this wide range of perspectives and strategies in formulation, qualitative methods with a diverse set of businesses were selected. Theoretically, customer-centric marketing principles were employed, focusing on three intangible firm resources (of the resource-based view): 1) Stakeholder Relationships; 2) Brand Equity and 3) Knowledge / Capabilities. Findings -- With the realization that adequate financing is inaccessible and government support perceivably unreliable, small businesses naturally tested several emergent strategies within the limits of their available resources. During times of crisis and radical change, as entire industry ecosystems are reassuming their fundamentals, companies have the opportunity to maximize and develop their resources, in alignment with differing and changing customer demands.  Practical Implications -- While the recommendations are tailored for small business and optimistically many, cities are also suggested to take a resource-based VRIO (Value, Rarity, Imitability and Organizability) approach to supporting the economic value and potential of their retail, restaurant and service-oriented business communities.  Originality / Value -- Applying a modern customer-centric view for the small business resources most potentially valuable and developable, this research contributes a unique crisis-borne framework, which may be conceptually used as a hotbed -- by both internal and external (i.e. municipalities, partners and customers) stakeholders -- for ideating novel marketing strategies and supporting business growth / resilience.  Keywords: Adaptation, Crisis Management, Financial Liquidity, Access to Capital, Government Aid, Alternative Finance, Marketing Strategy, Resource-based View (RBV), Customer-Centric, Stakeholder View, Brand, Authenticity, Knowledge, Capabilities, Marketing Management, Marketing-Finance Interface, Paid Marketing, Organic Marketing, Customer Loyalty, Community and Decision-Making

Abstracts in English, Zulu and Afrikaans / This Grounded Theory study focused on understanding how South Africa’s two numerically-dominant political parties, the African National Congress (ANC) and Democratic Alliance (DA), used micro-blogging site, Twitter, as part of their electioneering arsenal in the 2016 municipal elections to promote party-political digital issue ownership within an urban context. Using each party’s 2016 election manifesto and corpus of tweets, this three-phased study found that while both the ANC and DA used Twitter as a digital political communication platform to communicate their election campaigns, the DA notably leveraged the social networking site for intense ‘focused’ messaging of its negative campaign against the ANC while simultaneously promoting positive electoral messages around its own ‘core’ issues and metro mayoral candidates. ‘Battleground’ metros were identified by the DA in Ekurhuleni, Johannesburg, Tshwane and Nelson Mandela Bay, leading to an emphasised urban campaign here to either activate the party’s own support base and/ or to suppress the ANC’s turnout in these highly-contested areas. Additionally, it was found that both the ANC and DA used Twitter for explicit and implicit partypolitical issue ownership claiming in the 2016 municipal elections. Lastly, this study also culminated in the proposal of three but interconnected different elements of a conceptual framework for digital political communication that political parties could use to promote digital party-political issue ownership within a pronounced urban electioneering setting. These elements – ‘coordinating and managing how an election is tweeted’, 'focus' messaging the election’ and ‘audience-segmenting as a message-tailoring strategy’ – when used in unison can help political parties communicate better and ultimately more effectively in a highly mediatised technological media landscape / Hierdie Gegronde Teorie Studie fokus op die verduideliking hoe Suid-Afrika se twee numeriese dominante politieke partye, die African National Congress (ANC) en Demokratiese Alliansie (DA), van die mikro-blog platform, Twitter, gebruik gemaak het tydens hulle verkiessingsstrategie in die 2016 munisipale verkiessings om die party politieke digitale kwessie rondom eienaarskap binne ‘n stedelike verband te bevorder. Deur elke party se 2016 verkiessings manifesto en arsenaal van twiets te gebruik, het hierdie drie-fase studie bevind dat beide die ANC en DA, Twitter gebruik het as ‘n digitale politieke kommunikasie platform. Die DA het egter die sosiale media netwerk kenmerkend gebruik vir ‘n intense gefokusde negatiewe veldtog teen die ANC terwyl hulle terselfdertyd ‘n positiewe verkiessings boodskap rondom die party se eie kernkwessies en metro burgermeesters kandidate gesentreer het. ‘Oorlogsgebied’ metros is deur die DA in Ekurhuleni, Johannesburg, Tshwane en Nelson Mandela Bay geidentifiseer wat ‘n defnitiewe stedelike veldtog tot gevolg gehad het om die party se eie ondersteuningsbasis te bevorder en/of die ANC se ondersteuning in hierdie hoogs betwiste areas te onderdruk. Daar was ook bevind dat beide die ANC en DA van Twitter gebruik gemaak het vir eksplisiete en implisiete party politieke kwessies rondom eiernaarskap tydens die 2016 munisipale verkiessings. Hierdie studie kan saamgevat word in drie onderskeie maar verwante elemente om ‘n raamwerk te vorm van die digitale politieke kommunikasie wat politieke partye kan gebruik om digitale party politieke kwessies binne ‘n stedelike verkiessings omgewing te bevorder. Wanneer hierdie elemente – ‘koordinering en bestuur van hoe twiets tydens ‘n verkiesing gebruik word’, ‘’die focus van die boodksap tydens die verkiessing’ and ‘die gehoorsegmentasie can ‘n boodskap strategie’ – in ‘n eenheid gebruik word kan dit politieke partye help om beter en meer effektief te kommunikeer binne ‘n baie kompiterende en tegnologiese medialandskap. / Inkcazo-bungcali yesisifundo ibigxile ekuqondeni ukuba uMzantsi Africa lo unamaqela amakhulu amabini ezopolitiko, ukutsho, iAfrican National Congress (ANC) kunye ne Democratic Alliance (DA), la maqela asebenzise iwebhusayithi encinane uTwitter, njengenxalenye yezixhobo zonxibelelwano kunyulo loo masipala ngo-2016. Bekwenza oku ngelikhuthaza amaqela ezopolitiko nebango lawo kwimiba yezinto abathi bazithethe kwisithuba sedijithali,kumxholo wendawo zase dolophini. Esi sifundo sisebenzisa imanifesto kunye nothotho lwe tweets zeqela ngalinye, nesenziwe ngokwezigaba ezithathu, sifumanise ukuba nangona iANC kunye ne DA zisebenzise uTwitter njenge qonga lonxibelelwano lwezopolitiko zedijithali (ngokolwimi lwasemzini) ukunxibelelana namaphulo onyulo, iDA izibonakalise amandla kwindawo yokuncokola kwiqonga uTwitter,ngokuthi imiyalezo yayo igxile kwaye itsole. Miyalezo leyo ithe yagxila ngokungafanelekanga kumkhankaso weANC. Ngaxeshanye, imiyalezo yayo yona iDA ibeyeyakhayo, kwaye incedisana nephulo layo kwimiba ephambili kunye nabagqatswa bosodolophu bo masipala abambaxa. Oomasipala abambaxa abathi babenongquzulwano bachongwe yiDA Ekurhuleni, eRhawutini, eTshwane nase Bhayi. Lonto ibangele ukuba bagxininise ekukhokeleni iphulo ledolophu ukuze bavuselele inkxaso ye DA apho okanye bacinezele ukuvela kwe-ANC kwezi ndawo kuphikiswana kakhulu ngazo. Ukongeza, kufumaniseke ukuba iANC kunye neDA zisebenzise uTwitter ngokwendlela ecacileyo nengathanga ngqo kwimeko yobunini bemicimbi yepolitiki ukuze bafumane ibango kunyulo loomasipala lwango 2016. Okokugqibela, esisifundo sigqibele kwisindululo sezinto ezintathu azahlukeneyo kodwa ezidityaniswe yinkqubosikhokelo eqingqiweyo kunxibelelwano lwezopolitiko zedijithali. Ezi zinto zizinto ezisenakho ukusetyenziswa ngamaqela ezopolitiko ukukhuthaza ubunini bemicimbi yezopolitiko ngaphakathi kulungiselelo lonyulo lwedolophu olubhengeziweyo. Ezi zinto- 'ukulungelelanisa nokulawula indlela unyulo luthunyelwe ngayo kusetyeziswa uTwitter', 'kugxilwe' kwimiyalezo yonyulo kunye nokuhlukaniswa kwabaphulaphuli okanye ababukeli njengecebo lokulungisa umyalezo '- xa zisetyenziswa ngazwinye zinokuwanceda amaqela ezopolitiko anxibelelane ngcono kwaye ekugqibeleni ngokuyimpumelelo kakhulu kuxhamlo olunamandla kakhulu kubume beendaba kumhlaba wetekhnoloji (ngokolwimi lwesiNgesi). / Communication Science / D. Litt. et Phil. (Communication)

Abstracts in English, Afrikaans and Zulu / This Grounded Theory study focused on understanding how South Africa’s two numerically-dominant political parties, the African National Congress (ANC) and Democratic Alliance (DA), used micro-blogging site, Twitter, as part of their electioneering arsenal in the 2016 municipal elections to promote party-political digital issue ownership within an urban context. Using each party’s 2016 election manifesto and corpus of tweets, this three-phased study found that while both the ANC and DA used Twitter as a digital political communication platform to communicate their election campaigns, the DA notably leveraged the social networking site for intense ‘focused’ messaging of its negative campaign against the ANC while simultaneously promoting positive electoral messages around its own ‘core’ issues and metro mayoral candidates. ‘Battleground’ metros were identified by the DA in Ekurhuleni, Johannesburg, Tshwane and Nelson Mandela Bay, leading to an emphasised urban campaign here to either activate the party’s own support base and/ or to suppress the ANC’s turnout in these highly-contested areas. Additionally, it was found that both the ANC and DA used Twitter for explicit and implicit partypolitical issue ownership claiming in the 2016 municipal elections. Lastly, this study also culminated in the proposal of three but interconnected different elements of a conceptual framework for digital political communication that political parties could use to promote digital party-political issue ownership within a pronounced urban electioneering setting. These elements – ‘coordinating and managing how an election is tweeted’, 'focus' messaging the election’ and ‘audience-segmenting as a message-tailoring strategy’ – when used in unison can help political parties communicate better and ultimately more effectively in a highly mediatised technological media landscape. / Hierdie Gegronde Teorie Studie fokus op die verduideliking hoe Suid-Afrika se twee numeriese dominante politieke partye, die African National Congress (ANC) en Demokratiese Alliansie (DA), van die mikro-blog platform, Twitter, gebruik gemaak het tydens hulle verkiessingsstrategie in die 2016 munisipale verkiessings om die party politieke digitale kwessie rondom eienaarskap binne ‘n stedelike verband te bevorder. Deur elke party se 2016 verkiessings manifesto en arsenaal van twiets te gebruik, het hierdie drie-fase studie bevind dat beide die ANC en DA, Twitter gebruik het as ‘n digitale politieke kommunikasie platform. Die DA het egter die sosiale media netwerk kenmerkend gebruik vir ‘n intense gefokusde negatiewe veldtog teen die ANC terwyl hulle terselfdertyd ‘n positiewe verkiessings boodskap rondom die party se eie kernkwessies en metro burgermeesters kandidate gesentreer het. ‘Oorlogsgebied’ metros is deur die DA in Ekurhuleni, Johannesburg, Tshwane en Nelson Mandela Bay geidentifiseer wat ‘n defnitiewe stedelike veldtog tot gevolg gehad het om die party se eie ondersteuningsbasis te bevorder en/of die ANC se ondersteuning in hierdie hoogs betwiste areas te onderdruk. Daar was ook bevind dat beide die ANC en DA van Twitter gebruik gemaak het vir eksplisiete en implisiete party politieke kwessies rondom eiernaarskap tydens die 2016 munisipale verkiessings. Hierdie studie kan saamgevat word in drie onderskeie maar verwante elemente om ‘n raamwerk te vorm van die digitale politieke kommunikasie wat politieke partye kan gebruik om digitale party politieke kwessies binne ‘n stedelike verkiessings omgewing te bevorder. Wanneer hierdie elemente – ‘koordinering en bestuur van hoe twiets tydens ‘n verkiesing gebruik word’, ‘’die focus van die boodksap tydens die verkiessing’ and ‘die gehoorsegmentasie can ‘n boodskap strategie’ – in ‘n eenheid gebruik word kan dit politieke partye help om beter en meer effektief te kommunikeer binne ‘n baie kompiterende en tegnologiese medialandskap. / Inkcazo-bungcali yesisifundo ibigxile ekuqondeni ukuba uMzantsi Africa lo unamaqela amakhulu amabini ezopolitiko, ukutsho, iAfrican National Congress (ANC) kunye ne Democratic Alliance (DA), la maqela asebenzise iwebhusayithi encinane uTwitter, njengenxalenye yezixhobo zonxibelelwano kunyulo loo masipala ngo-2016. Bekwenza oku ngelikhuthaza amaqela ezopolitiko nebango lawo kwimiba yezinto abathi bazithethe kwisithuba sedijithali,kumxholo wendawo zase dolophini. Esi sifundo sisebenzisa imanifesto kunye nothotho lwe tweets zeqela ngalinye, nesenziwe ngokwezigaba ezithathu, sifumanise ukuba nangona iANC kunye ne DA zisebenzise uTwitter njenge qonga lonxibelelwano lwezopolitiko zedijithali (ngokolwimi lwasemzini) ukunxibelelana namaphulo onyulo, iDA izibonakalise amandla kwindawo yokuncokola kwiqonga uTwitter,ngokuthi imiyalezo yayo igxile kwaye itsole. Miyalezo leyo ithe yagxila ngokungafanelekanga kumkhankaso weANC. Ngaxeshanye, imiyalezo yayo yona iDA ibeyeyakhayo, kwaye incedisana nephulo layo kwimiba ephambili kunye nabagqatswa bosodolophu bo masipala abambaxa. Oomasipala abambaxa abathi babenongquzulwano bachongwe yiDA Ekurhuleni, eRhawutini, eTshwane nase Bhayi. Lonto ibangele ukuba bagxininise ekukhokeleni iphulo ledolophu ukuze bavuselele inkxaso ye DA apho okanye bacinezele ukuvela kwe-ANC kwezi ndawo kuphikiswana kakhulu ngazo. Ukongeza, kufumaniseke ukuba iANC kunye neDA zisebenzise uTwitter ngokwendlela ecacileyo nengathanga ngqo kwimeko yobunini bemicimbi yepolitiki ukuze bafumane ibango kunyulo loomasipala lwango 2016. Okokugqibela, esisifundo sigqibele kwisindululo sezinto ezintathu azahlukeneyo kodwa ezidityaniswe yinkqubosikhokelo eqingqiweyo kunxibelelwano lwezopolitiko zedijithali. Ezi zinto zizinto ezisenakho ukusetyenziswa ngamaqela ezopolitiko ukukhuthaza ubunini bemicimbi yezopolitiko ngaphakathi kulungiselelo lonyulo lwedolophu olubhengeziweyo. Ezi zinto- 'ukulungelelanisa nokulawula indlela unyulo luthunyelwe ngayo kusetyeziswa uTwitter', 'kugxilwe' kwimiyalezo yonyulo kunye nokuhlukaniswa kwabaphulaphuli okanye ababukeli njengecebo lokulungisa umyalezo '- xa zisetyenziswa ngazwinye zinokuwanceda amaqela ezopolitiko anxibelelane ngcono kwaye ekugqibeleni ngokuyimpumelelo kakhulu kuxhamlo olunamandla kakhulu kubume beendaba kumhlaba wetekhnoloji (ngokolwimi lwesiNgesi). / Communication Science / D. Litt. et Phil. (Communication)

A comercialização de produtos florestais não madeireiros (PFNMs) popularizou-se como atividade promotora do desenvolvimento socioeconômico de comunidades florestais com baixo impacto ambiental. Há evidências, contudo, de que a exploração possa produzir efeitos ecológicos e socioeconômicos negativos, sugerindo que é necessário monitorar tais iniciativas. A comercialização frequentemente ocorre em áreas remotas e em contextos de pobreza, como é o caso de muitas daquelas da Amazônia brasileira. Desta forma, é necessário que o monitoramento restrinja-se a avaliar os efeitos evidenciados como mais comuns em estudos anteriores. Este estudo revisa e sintetiza as evidências científicas dos efeitos da exploração de PFNMs sobre parâmetros ecológicos e socioeconômicos e, a partir daí, indica aqueles mais relevantes ao monitoramento. O estudo também levanta até que ponto o monitoramento é implementado no contexto da Amazônia brasileira e avalia quais os parâmetros importantes e viáveis de monitoramento neste caso específico. Para isso, foram realizadas revisões sistemáticas da literatura e a consulta a profissionais da área através do método Delphi. Os resultados indicam que efeitos ecológicos negativos são frequentes, principalmente quando se coletam folhas ou cascas. Alterações em órgãos ou processos fisiológicos e a taxa de sobrevivência dos espécimes explorados são parâmetros que devem ser monitorados, em particular quando se coletam frutos e partes vegetativas. Para todos os tipos de PFNMs, o tamanho e a estrutura populacional são parâmetros prioritários ao monitoramento. A riqueza de espécies da comunidade explorada merece atenção, principalmente quando se coletam frutos. Para os aspectos socioeconômicos, efeitos positivos foram mais frequentes que negativos. A contribuição da renda monetária obtida com o comércio na renda total, a regularidade de ingresso desta renda e o papel dos PFNMs como recursos de salvaguarda são parâmetros do capital financeiro prioritários ao monitoramento. Para o capital social, o empoderamento feminino, a coesão de grupo e o acesso aos benefícios gerados pela comercialização devem ser monitorados. Na Amazônia brasileira são poucas as iniciativas de implementação do monitoramento da comercialização de PFNMs. Embora este seja considerado importante, existem dificuldades que derivam principalmente da falta de apoio institucional, políticas de incentivo e de recursos financeiros. Os profissionais participantes do Delphi consideram que os parâmetros ecológicos mais importantes a monitorar neste contexto são o tamanho e a estrutura populacional do recurso explorado, o aumento da taxa de mortalidade, a quantidade total de recurso extraída e a técnica de coleta utilizada. Para os parâmetros econômicos, aspectos do mercado, como o preço pago ao coletor, a demanda e a qualidade do produto, bem como a renda monetária obtida pelos indivíduos são os parâmetros considerados mais importantes. Por fim, para os aspectos sociais, os efeitos na cultura, na qualidade de vida e na organização interna da comunidade foram priorizados. Os profissionais indicam que é viável estabelecer o monitoramento dos parâmetros levantados. / Amazon, non-timber forest products, ecological effects, socioeconomic effects, monitoring.

A comercialização de produtos florestais não madeireiros (PFNMs) popularizou-se como atividade promotora do desenvolvimento socioeconômico de comunidades florestais com baixo impacto ambiental. Há evidências, contudo, de que a exploração possa produzir efeitos ecológicos e socioeconômicos negativos, sugerindo que é necessário monitorar tais iniciativas. A comercialização frequentemente ocorre em áreas remotas e em contextos de pobreza, como é o caso de muitas daquelas da Amazônia brasileira. Desta forma, é necessário que o monitoramento restrinja-se a avaliar os efeitos evidenciados como mais comuns em estudos anteriores. Este estudo revisa e sintetiza as evidências científicas dos efeitos da exploração de PFNMs sobre parâmetros ecológicos e socioeconômicos e, a partir daí, indica aqueles mais relevantes ao monitoramento. O estudo também levanta até que ponto o monitoramento é implementado no contexto da Amazônia brasileira e avalia quais os parâmetros importantes e viáveis de monitoramento neste caso específico. Para isso, foram realizadas revisões sistemáticas da literatura e a consulta a profissionais da área através do método Delphi. Os resultados indicam que efeitos ecológicos negativos são frequentes, principalmente quando se coletam folhas ou cascas. Alterações em órgãos ou processos fisiológicos e a taxa de sobrevivência dos espécimes explorados são parâmetros que devem ser monitorados, em particular quando se coletam frutos e partes vegetativas. Para todos os tipos de PFNMs, o tamanho e a estrutura populacional são parâmetros prioritários ao monitoramento. A riqueza de espécies da comunidade explorada merece atenção, principalmente quando se coletam frutos. Para os aspectos socioeconômicos, efeitos positivos foram mais frequentes que negativos. A contribuição da renda monetária obtida com o comércio na renda total, a regularidade de ingresso desta renda e o papel dos PFNMs como recursos de salvaguarda são parâmetros do capital financeiro prioritários ao monitoramento. Para o capital social, o empoderamento feminino, a coesão de grupo e o acesso aos benefícios gerados pela comercialização devem ser monitorados. Na Amazônia brasileira são poucas as iniciativas de implementação do monitoramento da comercialização de PFNMs. Embora este seja considerado importante, existem dificuldades que derivam principalmente da falta de apoio institucional, políticas de incentivo e de recursos financeiros. Os profissionais participantes do Delphi consideram que os parâmetros ecológicos mais importantes a monitorar neste contexto são o tamanho e a estrutura populacional do recurso explorado, o aumento da taxa de mortalidade, a quantidade total de recurso extraída e a técnica de coleta utilizada. Para os parâmetros econômicos, aspectos do mercado, como o preço pago ao coletor, a demanda e a qualidade do produto, bem como a renda monetária obtida pelos indivíduos são os parâmetros considerados mais importantes. Por fim, para os aspectos sociais, os efeitos na cultura, na qualidade de vida e na organização interna da comunidade foram priorizados. Os profissionais indicam que é viável estabelecer o monitoramento dos parâmetros levantados. / Amazon, non-timber forest products, ecological effects, socioeconomic effects, monitoring.