This report addresses the consequences of the Iraqi Public Distribution System (PDS), a food rationing system managed by the Iraqi Ministry of Trade (MoT), administered by the U.N. World Food Programme (WFP), and supported with U.S. food aid. The Saddam Hussein administration created the PDS as emergency food aid in 1991 when United Sanctions (UN) sanctions made food imports to Iraq difficult. After more than two decades in operation, the PDS has developed long-term negative effects on Iraq’s most vulnerable populations. Specific vulnerable populations include Iraqi War Widows, Iraqi farmers, and Internally Displaced Persons (IDP). This report introduces the current Public Distribution System following a thorough background on the development of government-citizen relations, Sunni-Shi’i dynamics, and urban-rural economies throughout the twentieth Century in Iraq. The PDS harms the most food vulnerable Iraqis more than it assists them in the long run because of the unreliable delivery times, poor quality of the PDS goods, and depreciation of the local food market; therefore, the WFP and Iraqi MoT should limit the PDS recipients, improve the efficiency and quality of fewer goods in the PDS basket, and strengthen Iraq’s agriculture sector to provide for the current market and wheat exports. Based on an analysis of the U.S. farm bill, this paper recommends a shift in U.S. food aid from distributing American surplus crops as food aid. The U.S. government should focus on building capacity in the Iraqi agriculture sector with a model similar to the Obama Administration’s Feed the Future (FTF) initiative. / text

This master's thesis is dealing with alternate form of financing – factoring and its benefits for the company. Theoretic part explains the basics of factoring, its types, advantages and disadvantages. Practical part displays the influence of factoring by help of financial analysis on specific company – how factoring helped to improve financial situation. Next the costs of factoring are compared with bank overdraft. At the end of thesis is defined recommendation to continue with factoring.

The core topic of this master thesis is creation of Consolidated Financial Statement of particular company. I tis divided into two main parts; Firstly, it deals with theoretical grounds for the second part, which aims on creation of Consolidated Financial Statement itself. Lastly, there is an evaluation of the whole economical situation and this is compared to Parent Company.

An adequate supply of the right kinds of foods is critical to an army's success on the march and on the battlefield. Good food supplies and a dire lack of provisions have profound effects on the regulation, confidence, esprit de corps, and physical state of an army. The American War of Independence (1775-1783) provides a challenging case study of this principle. The relationship between food and troop morale has been previously discussed as just one of many factors that contributed to the success of the Continental Army, but has not been fully explored as a single issue in its own right. I argue that despite the failures of three provisioning system adopted by the Continental Congress - the Commissariat, the state system of specific supplies, and the contract system - the army did keep up its morale and achieve the victory that resulted in independence from Great Britain. The evidence reveals that despite the poor provisioning, the American army was fed in the field for eight years thanks largely to its ability to forage for its food. This foraging system, if it can be called a system, was adequate to sustain morale and perseverance.