No description available.

This thesis has examined the fluctuations (or lack thereof) of bank deposits within Montgomery County, Virginia, during the years 1956 through 1966. The three major bank accounts chosen for this purpose were: Loans and Discounts; Time and Savings Deposits; and Demand Deposits. Fluctuations of deposits are of concern to bankers because, among other reasons, (1) the size of demand and time deposits determine the bank's primary and secondary reserves, and (2) the content and nature of the bank's investment portfolio will be affected by these variations in bank deposits. The objectives of this thesis were carried out by: (1) examining the daily financial statements of four representative banks of the county for deposit growth and deposit patterns; (2) searching banking literature for causes of deposit fluctuations; (3) overviewing the economy of the county and the Fifth Federal Reserve District for clues to variations in deposits, and; (4) interviewing county bankers in an effort to determine their thoughts concerning the fluctuations of deposits. The results indicated that there is little deposit variation within the county from year-to-year. This is because (1) the agricultural factor has played such a minor role during the time period; (2) the Radford Arsenal's production has played a stabilizing role in the county, especially since the early 1960s, and; (3) the continuing steady growth of the economy of the Fifth District has had an important effect upon the economy of Montgomery County, helping it to grow in a steady manner. / M.S.

People obtain a university degree in order to improve their future prospects, in particular regarding employment opportunities. A degree in finance does not only fulfill a need in society at large but also for the individuals and their personal finances. We focused on students and alumni at and from Södertörns högskola in order to investigate whether the Bachelor of finance degree influenced the respondents’ financial decisions and behaviour regarding savings and investment. We investigated whether savings and investment increased as a function of increased knowledge of financial instruments and markets and an understanding of the risk associated with these. The thesis focused mainly on quantitative methods with qualitative elements to elicit a deeper understanding of the respondents’ replies. Data collection was completed through surveys and interviews. The results showed indications of higher level of investments in stocks, bonds and high risk markets as well as statistically significant increases in the propensity to borrow money for investment. No statistically significant difference was detected in the level of pension savings.

El presente trabajo de investigación tiene como objetivo determinar el impacto financiero de la aplicación los conceptos de la NIA 315 (Identificación y valoración de los riesgos de incorrección material mediante el conocimiento de la entidad y de su entorno) en el proceso de otorgamiento de créditos en las cajas municipales en la Provincia de Barranca, durante el año 2017. Para el desarrollo del presente trabajo, hemos realizado una investigación mixta (cuantitativa y cualitativa). Para la primera metodología se utilizaron la herramienta de Encuestas con Escalas y el Análisis de Casos, para la segunda metodología se utilizó las Entrevistas a Profundidad. Para validar nuestra hipótesis general e hipótesis específicas, se han realizado trabajos de campo en las principales cajas municipales de ahorro y créditos localizados en la Provincia de Barranca, a las cuales se realizaron encuestas a los asesores de negocios y, además, se contactó y realizo entrevistas a profundidad a expertos en el sector microfinanciero. Finalmente, se realizó un caso práctico para evaluar el impacto financiero de la presente investigación. De los resultados analizados se llegó a la conclusión de que las prácticas de la NIA 315 generan un impacto financiero positivo en el proceso de otorgamiento de créditos. / The objective of this research is to determine the financial impact of the application of the concepts of the IAS 315 (Identification and assessment of material misstatement risks through knowledge of the entity and its environment) in the process of granting loans in the municipal funds in the Province of Barranca, during the year 2017. For the development of this investigation paper, we have conducted a mixed research (quantitative and qualitative). For which we used the Surveys with Likert Scales and the Case Analysis, while for the qualitative work we used the In-Depth Interviews to experts in the Field. To validate our general hypothesis and specific hypotheses, fieldwork has been carried out to the main savings and credit local savings banks located in the Province of Barranca, to which business advisors were surveyed and, in addition, experts were contacted. The microfinance sector, to which it was interviewed and finally, a case study was carried out to evaluate the financial impact of the present investigation. From the results analyzed, it was concluded that the practices of IAS 315 generate a positive financial impact in the process of granting loans. / Tesis

In comparison to the European healthcare system, the U.S. healthcare system has lower quality care, higher costs, and covers a smaller percentage of the population. Despite the high costs, the U.S. healthcare system remains dysfunctional. The purpose of this exploratory single case study was to identify the strategies that some healthcare managers in a hospital setting in the midwestern region of the United States use to improve efficiency while decreasing healthcare costs. Complex adaptive systems theory was used to frame this study that included face-to-face interviews with 6 highly experienced healthcare managers. Data were collected from audio recorded interviews and publicly available documents, and the audio recordings were transcribed and analyzed using deductive and open coding techniques to identify themes regarding strategies used by managers to find effective ways for improvement. Three strategies emerged as themes, including improving the accuracy of information and reports, implementing precise and accurate information, and improving quality. The findings of this study may directly benefit healthcare managers and compel positive social change by facilitating successful strategies to improve efficiency and reduce costs. The successful strategies identified in the study might provide a new direction to healthcare managers attempting to adopt new methods. The findings may also contribute to social change by providing solutions that may improve overall organizational performance in a hospital setting.

Magister Commercii - MCom / The minithesis argues that microfinance institutions help their clients by offering saving services, through which the clients will be able to get 'chunks of money' on a regular basis . These 'chunks of money' enable them to protect against emergency risks for it acts as a crisis-coping mechanism by building up the asset base in its physical, financial, human, and social sense. The accumulation of an asset base is not only critical in fighting risks ahead of time, but also enables poor clients to protect against losses afterwards . Thus the saving services provided by these institutions are essential in improving their clients' capacity to build up and manage their assets.

The topic of this diploma work is "Financing of the real property''. The aim of this work is comparing the possibilities of financing the acquisition of the real estate by the building savings and by the mortgage loan with the aim of an interpretation the most optimal form of the financing of the real property for the client which suits his conditions. The theoretical part is attended to the characteristics of the forms of financing the acquisition of real property, especially the characteristic of building savings and mortgage loan, its legislative form, building saving stages and a disposal of the mortgage loan. In the practical part of this work are the theoretical recourses applied with the intention of a model interested person in acquiring property. There are also described possibilities of financing the housing by building savings and mortgage loans, which are offered by selected institutions for the client. On the basis of these possibilities is made an analysis of the most optimal form of financing the real estate.

This thesis presents a comparison of five commercially available products most commonly used by Czech households: a savings account, buildings savings, pension insurance, investment life insurance and mutual funds in terms of taxation. The aim of the work is an overview of the taxation of selected products for the general public in a concise form and show specific impacts on individual cases.

Bakgrund: Generation Y riskerar få en lägre pension i framtiden än de som går i pensionidag. För att upprätthålla en acceptabel levnadsstandard krävs därför att de själva tar stortansvar för sitt pensionssparande. Det finns dock stor risk att deras finansiella beslutpräglas av beteendefinansiella faktorer och deras nivå av finansiell bildning. Utöver detfattar personer i olika demografiska grupper olika finansiella beslut. Generation Ybeskrivs dessutom som otåliga och har visat sig ha dåliga finansiella vanor. För att enacceptabel levnadsstandard ska kunna uppnås för Generation Y även då de är pensionärerär det därför viktigt att förstå vilka faktorer som kan påverka deras långsiktiga sparande. Syfte: Syftet med denna studie är att undersöka hur beteendefinansiella faktorer,finansiell bildning samt demografiska faktorer samvarierar med svenska Generation Y:slångsiktiga sparande. Metod: Studien genomfördes med en kvantitativ metod där empiri i form av enkätdatabearbetats. En linjär multipel regressionsanalys har genomförts för att undersöka hur debeteendefinansiella faktorerna kortsiktighet, självkontroll och övertro, finansiell bildningsamt demografiska faktorer samvarierar med svenska Generation Y:s långsiktigasparande. Även t-tester har genomförts för att undersöka om skillnader för det långsiktigasparandet samt för de beteendefinansiella faktorerna förekommit för olika grupper. Slutsats: Studien visar att de beteendefinansiella faktorerna kortsiktighet, självkontrolloch övertro, samt den demografiska faktorn sysselsättning hade en statistiskt signifikantsamvariation med Generation Y:s långsiktiga sparande för studiens urval. Det fanns ävenstatistiskt signifikanta skillnader i nivå av kortsiktighet och övertro för olikademografiska grupper. / Background: Generation Y is at risk for a substantially lower public retirement incomparison to today's retirees. Therefore, it is of great importance that Generation Yunderstands the necessity of private savings to be able to maintain a sustainable standardof living throughout their lives. However, Generation Y's financial decisions might beinfluenced by behavioral biases, financial literacy and various demographic factors. Inaddition, Generation Y is described as impatient and have been found to haveunsustainable financial habits. For them to maintain a sustainable standard of livingthroughout their lives, it is therefore of great importance to understand what factors thatcorrelate with their long-term saving behaviour. Purpose: The purpose of this thesis is to examine how behavioural biases, financialliteracy and demographic factors correlate with the long-term saving behaviour amongthe Swedish Generation Y. Methodology: To adequately approach this study a quantitative research method hasbeen applied. The data was collected from a survey. A linear multiple regression analysiswas performed to examine the correlation between long-term saving and behaviouralbiases, financial literacy and demographic factors. Furthermore, t-tests were performedto examine the differences in the level of long-term savings and behavioural biases amongsub-groups. Conclusion: The study concludes that the behavioural biases present bias, self-controland overconfidence, and the demographic factor occupation had statistically significantcorrelations with the long-term savings of the Swedish Generation Y with regard to thesample in this study. Furthermore, there were statistically significant differences in thelevel of present bias and overconfidence in different demographic groups.

The object of main master´s thesis called Blue Pyramid Building Society, Inc. – Financing for the Construction of a House occupies by the credits provided from Blue Pyramid Building Society, Inc. The goal of this study is proposing of a Handbook that should help to financial consultants of Blue Pyramid Building Society, Inc. by the process of a loan for financing for the construction of a house (including acquisition of a lot). In the theoretical part I aim at the general principals of the functioning of the building savings and building savings loans. In the practical part I aim at the process of a loan provided from Blue Pyramid Building Society, Inc. There is processed a proposal of the Handwork. In the final part the Handwork is applied to the specific case from practice to assessment of its operation.