This thesis is focused on income tax and the richest people in the Czech Republic, I chose this topic because there are many preoccupations in the Czech Republic and questions whether is this income group "correctly" taxed and whether should they pay more or less taxes and other charges to the public budgets compared to other income groups. The introduction contains main objective of the work, there is outlined the income and displayed the richest people in the Czech Republic. Here is shown the outline of income that I have found from public sources of the three richest people in the Czech Republic, according to Forbes magazine. Further the thesis deals with employees with the highest incomes. For these people and their income, I visualized a possible method of taxation. For the illustration the highest income I have compiled charts and graphs that depict tax rate for each income group, by way of achieving income. On these models, it is shown who bears the burden of taxation more, if high-income people, or people with lower income. The changes in the taxation of the richest people will be applied from next year in the Czech Republic. Therefore these changes and their impact for people with above-average incomes are also mapped in this thesis. The theoretical aspects of taxation are the inseparable parts, which serves as theoretical basis for setting of the tax systems.

We have studied how three morning papers and three evening papers from Sweden’s three major cities (Stockholm, Gothenburg and Malmo) frame so called exposed areas as opposed to wealthy areas. The result shows that the level of crime reporting is higher in exposed areas and that it’s mostly men with Swedish names that takes part in the reporting. The number of police officers and lawyers that gets to speak on behalf of the exposed areas is also high and quite few persons that actually live in exposed areas gets to speak in the reporting. There is a wider variety in the reporting from the rich areas, with crime reporting being present but not to the same prominent level as in exposed areas. There is also more of a gender equality in the reporting from rich areas.

This thesis focuses on private banking in the Czech Republic. Thesis is divided into theoretical and practical part. The theoretical part describes the basic characteristics of private banking, history, legislation, subjects or impact of the financial crisis. The practical part is focused on products and services of private banking and the analysis of portfolios from private bankers from KB, a.s. and CSOB, a.s.

Esta dissertação estuda aspectos da constituição e formação de parcelas do espaço urbano próprias das classes abastadas – bairros ditos nobres, determinados shopping centers, condomínios fechados de alto padrão, ruas elegantes. Buscou-se contribuir para o conhecimento acerca das relações e dinâmicas que as camadas sociais mais ricas estabelecem com o espaço urbano, criando ou redefinindo áreas privilegiadas. Este trabalho consiste num estudo de caso de um espaço emblemático da cidade de Porto Alegre, a rua Padre Chagas, rua esta reconhecida como um espaço próprio das classes abastadas nos seus momentos de lazer e de socialização, tendo um público frequentador de perfil sócio-econômico relativamente homogêneo. Em linhas gerais, os objetivos da pesquisa buscavam compreender como este espaço público, mesmo preservando características de abertura e livre acesso, se constituiu num espaço seletivo. Investigou-se a formação da rua Padre Chagas e do bairro a que pertence, o perfil dos seus frequentadores, seus hábitos e preferências. A metodologia de pesquisa consistiu em estudo sobre a história rua e do bairro, realização de entrevistas com proprietários e gerentes dos estabelecimentos comerciais da rua e observações no local. A constituição da rua tal como hoje é conhecida implicou em transformações no seu perfil funcional (de exclusivamente residencial para residencial combinado ao comercial) e no seu ambiente construído. Essa transformação atendeu, portanto, à necessidade de manter o processo de acumulação do capital a partir da produção e transformação do espaço urbano. Todavia, um outro conjunto de aspectos ajudam explicar a atual configuração da rua: aqueles que dizem respeito a barreiras sutis e invisíveis que impedem o acesso e a permanência da população mais pobre nesse espaço público. Viu-se, assim, que o perfil abastado dos frequentadores está relacionado não só ao fato de a rua se localizar num bairro tradicionalmente de alto padrão, como também a questões de controle e territorialidade exercidos pelos moradores do bairro e pelo público cativo à rua, que determinam quem é considerado apropriado para estar ali e quem não é bem-vindo. / This study is about aspects of the constitution and formation of the parts from the urban space that is destined to wealthy class – rich neighborhoods, shoppings centers, well-heeled condominium and elegant streets. The intention was to make a contribution for the knowledge about the relations and dynamics that the wealthier social stratification establishes in the urban space, creating and redefining privileged areas. This dissertation consists in a study of an emblematic space from Porto Alegre city, the street called Padre Chagas, which is known as a place where the wealthy class has moments of leisure and socialization. It`s a place that attended a public with a relatively homogeneous socioeconomic profile. Broadly speaking, the aim of the research sought to understand how this public space constitutes itself in a selective space. The formation of Padre Chagas Street and the neighborhood in wich it belongs, the profile of its goers, their habits and preferences were investigated. The methodology research was constituted in a study about the street and the neighborhood`s history, interviews with the owners and managers of the business establishments located in the street, and local observations. The formation of the street how it is nowadays, suffered some transformations in its functional profile – from residential only to residencial combined toward comercial – and in the place that was constructed. The transformation attended, therefore, the necessity of maintain the process of the capital accumulation from the production and the transformation of the urban space. Nevertheless, there is other kind of aspects that helps to explain the current street`s configuration: the subtle and invisible barriers which prevent the access and permanence of the poorest population in this public space. So, it was possible to realize that the wealthly profile of the goers is not related only with the fact of the street being in a neighborhood traditionaly known as wealthly, but also it is related with controling and territoriality questions made by the residents of the neighborhood and by the goers, that settle who fitts in the street and who does not.

Esta dissertação estuda aspectos da constituição e formação de parcelas do espaço urbano próprias das classes abastadas – bairros ditos nobres, determinados shopping centers, condomínios fechados de alto padrão, ruas elegantes. Buscou-se contribuir para o conhecimento acerca das relações e dinâmicas que as camadas sociais mais ricas estabelecem com o espaço urbano, criando ou redefinindo áreas privilegiadas. Este trabalho consiste num estudo de caso de um espaço emblemático da cidade de Porto Alegre, a rua Padre Chagas, rua esta reconhecida como um espaço próprio das classes abastadas nos seus momentos de lazer e de socialização, tendo um público frequentador de perfil sócio-econômico relativamente homogêneo. Em linhas gerais, os objetivos da pesquisa buscavam compreender como este espaço público, mesmo preservando características de abertura e livre acesso, se constituiu num espaço seletivo. Investigou-se a formação da rua Padre Chagas e do bairro a que pertence, o perfil dos seus frequentadores, seus hábitos e preferências. A metodologia de pesquisa consistiu em estudo sobre a história rua e do bairro, realização de entrevistas com proprietários e gerentes dos estabelecimentos comerciais da rua e observações no local. A constituição da rua tal como hoje é conhecida implicou em transformações no seu perfil funcional (de exclusivamente residencial para residencial combinado ao comercial) e no seu ambiente construído. Essa transformação atendeu, portanto, à necessidade de manter o processo de acumulação do capital a partir da produção e transformação do espaço urbano. Todavia, um outro conjunto de aspectos ajudam explicar a atual configuração da rua: aqueles que dizem respeito a barreiras sutis e invisíveis que impedem o acesso e a permanência da população mais pobre nesse espaço público. Viu-se, assim, que o perfil abastado dos frequentadores está relacionado não só ao fato de a rua se localizar num bairro tradicionalmente de alto padrão, como também a questões de controle e territorialidade exercidos pelos moradores do bairro e pelo público cativo à rua, que determinam quem é considerado apropriado para estar ali e quem não é bem-vindo. / This study is about aspects of the constitution and formation of the parts from the urban space that is destined to wealthy class – rich neighborhoods, shoppings centers, well-heeled condominium and elegant streets. The intention was to make a contribution for the knowledge about the relations and dynamics that the wealthier social stratification establishes in the urban space, creating and redefining privileged areas. This dissertation consists in a study of an emblematic space from Porto Alegre city, the street called Padre Chagas, which is known as a place where the wealthy class has moments of leisure and socialization. It`s a place that attended a public with a relatively homogeneous socioeconomic profile. Broadly speaking, the aim of the research sought to understand how this public space constitutes itself in a selective space. The formation of Padre Chagas Street and the neighborhood in wich it belongs, the profile of its goers, their habits and preferences were investigated. The methodology research was constituted in a study about the street and the neighborhood`s history, interviews with the owners and managers of the business establishments located in the street, and local observations. The formation of the street how it is nowadays, suffered some transformations in its functional profile – from residential only to residencial combined toward comercial – and in the place that was constructed. The transformation attended, therefore, the necessity of maintain the process of the capital accumulation from the production and the transformation of the urban space. Nevertheless, there is other kind of aspects that helps to explain the current street`s configuration: the subtle and invisible barriers which prevent the access and permanence of the poorest population in this public space. So, it was possible to realize that the wealthly profile of the goers is not related only with the fact of the street being in a neighborhood traditionaly known as wealthly, but also it is related with controling and territoriality questions made by the residents of the neighborhood and by the goers, that settle who fitts in the street and who does not.

abstract: Before 1990s, the relationship between money supply and inflation was positively correlated, however, from 1990 onwards, the US and other major developed countries entered into a new financial era with a typical belief that hyper money supply coexisted with lower inflation. This phenomenon is called “the paradox of inflation”. Traditional theories cannot provide reasonable explanations of this new phenomenon. In my study, I have taken the linear filtering techniques which Lucas developed in 1980, and the recursive estimation method, as well as the chow test and F-test, and choose the data of the US, Britain, Japan, Germany, Euro area, BRICKs and some members of ASEAN, from 1960 to 2012, to study the relationship between annual rate of M2 growth and CPI inflation. The results show that in most sample developed and developing countries the positive correlation relationship between money supply and inflation began to weaken since the 1990s, and “the paradox of inflation” is now a common phenomenon. In my paper, I attempt to provide a new explanation of “the paradox of inflation”. I conjecture that, in the past two decades, some advanced countries were becoming a “relatively wealthy society”, which means that commodity supply as well as money supply is abundant. I state that the US is a “relatively wealthy society” and try to determine what features could mark a “relatively wealthy society”. I choose the credit growth rate of nonfinancial sectors and the ratio of dividends to investment to represent the production inclination of the business sector, and choose the income per capita and the GINI index to represent the consumption inclination of the resident sector. Then, through a semi parametric varying-coefficient regression model, I found that, in the US, when the credit growth of the business sector is under 5%, the ratio of dividends to investment is over 0.20, the per capita income is more than $30,000, and the GINI index is over 0.45, the country becomes a “relatively wealthy society”. Base on this new explanation, I can conclude “in the relatively wealthy society, inflation is no longer a monetary phenomenon; it is a wealth allocation phenomenon”. / Dissertation/Thesis / Doctoral Dissertation Business Administration 2015

Esta dissertação estuda aspectos da constituição e formação de parcelas do espaço urbano próprias das classes abastadas – bairros ditos nobres, determinados shopping centers, condomínios fechados de alto padrão, ruas elegantes. Buscou-se contribuir para o conhecimento acerca das relações e dinâmicas que as camadas sociais mais ricas estabelecem com o espaço urbano, criando ou redefinindo áreas privilegiadas. Este trabalho consiste num estudo de caso de um espaço emblemático da cidade de Porto Alegre, a rua Padre Chagas, rua esta reconhecida como um espaço próprio das classes abastadas nos seus momentos de lazer e de socialização, tendo um público frequentador de perfil sócio-econômico relativamente homogêneo. Em linhas gerais, os objetivos da pesquisa buscavam compreender como este espaço público, mesmo preservando características de abertura e livre acesso, se constituiu num espaço seletivo. Investigou-se a formação da rua Padre Chagas e do bairro a que pertence, o perfil dos seus frequentadores, seus hábitos e preferências. A metodologia de pesquisa consistiu em estudo sobre a história rua e do bairro, realização de entrevistas com proprietários e gerentes dos estabelecimentos comerciais da rua e observações no local. A constituição da rua tal como hoje é conhecida implicou em transformações no seu perfil funcional (de exclusivamente residencial para residencial combinado ao comercial) e no seu ambiente construído. Essa transformação atendeu, portanto, à necessidade de manter o processo de acumulação do capital a partir da produção e transformação do espaço urbano. Todavia, um outro conjunto de aspectos ajudam explicar a atual configuração da rua: aqueles que dizem respeito a barreiras sutis e invisíveis que impedem o acesso e a permanência da população mais pobre nesse espaço público. Viu-se, assim, que o perfil abastado dos frequentadores está relacionado não só ao fato de a rua se localizar num bairro tradicionalmente de alto padrão, como também a questões de controle e territorialidade exercidos pelos moradores do bairro e pelo público cativo à rua, que determinam quem é considerado apropriado para estar ali e quem não é bem-vindo. / This study is about aspects of the constitution and formation of the parts from the urban space that is destined to wealthy class – rich neighborhoods, shoppings centers, well-heeled condominium and elegant streets. The intention was to make a contribution for the knowledge about the relations and dynamics that the wealthier social stratification establishes in the urban space, creating and redefining privileged areas. This dissertation consists in a study of an emblematic space from Porto Alegre city, the street called Padre Chagas, which is known as a place where the wealthy class has moments of leisure and socialization. It`s a place that attended a public with a relatively homogeneous socioeconomic profile. Broadly speaking, the aim of the research sought to understand how this public space constitutes itself in a selective space. The formation of Padre Chagas Street and the neighborhood in wich it belongs, the profile of its goers, their habits and preferences were investigated. The methodology research was constituted in a study about the street and the neighborhood`s history, interviews with the owners and managers of the business establishments located in the street, and local observations. The formation of the street how it is nowadays, suffered some transformations in its functional profile – from residential only to residencial combined toward comercial – and in the place that was constructed. The transformation attended, therefore, the necessity of maintain the process of the capital accumulation from the production and the transformation of the urban space. Nevertheless, there is other kind of aspects that helps to explain the current street`s configuration: the subtle and invisible barriers which prevent the access and permanence of the poorest population in this public space. So, it was possible to realize that the wealthly profile of the goers is not related only with the fact of the street being in a neighborhood traditionaly known as wealthly, but also it is related with controling and territoriality questions made by the residents of the neighborhood and by the goers, that settle who fitts in the street and who does not.

Financial security in retirement is an important social issue, yet many affluent women may have behaviors, attitudes or perceptions that could be detrimental to their financial security—putting them at risk for poverty in their retirement years. A survey was developed and implemented in 2009 to investigate the behaviors, attitudes, and perceptions regarding financial management among affluent ($250,000 or more of household investable assets) United States women in their prime years (aged 50–69) to determine if Social Norms Theory could be applied to this population. Three hypotheses were tested: 1.) most affluent prime-of-life women have “healthy” financial behaviors and attitudes; 2.) the majority of women in this group misperceive the reality, underestimating the percent of their peers who have “healthy” financial behaviors and attitudes; and 3.) the minority of women who have unhealthy financial behaviors/attitudes will be more likely than those who have healthy behaviors/attitudes to misperceive their peers as having unhealthy financial behaviors and attitudes. The results determined that Social Norms Theory does apply to affluent women in their prime years and that a Social Norms Marketing approach may be useful.

Indiana University-Purdue University Indianapolis (IUPUI) / A significant literature gap exists in our understanding of the motivating mechanisms for creation of foundations by philanthropists, a rapid paradigm shift that is occurring in many countries. This study aims to address the literature gap by discovering Chinese entrepreneurs' heterogeneous responses to the conditions that may lead to creation of their own foundations. Adopting the institutional entrepreneurship theory, which examines agency/change in breaking from an old institution, the researcher tested and operationalized four major factors derived from the institutional entrepreneurship theory--i.e. conflict, heterogeneity, institutional logic, and power--to account for the behavioral change. Through investigating 209 wealthy Chinese entrepreneurs from the 2003-2004 Top 100 Philanthropists List produced by the Hurun Research Institute, utilizing the event history analysis method, the study discovered that among the four factors only heterogeneity resulting from strategic industry intersection and the entrepreneurs' political power are the antecedents of their creation of foundations. Other factors--such as conflict, heterogeneity resulted from civil network, and institutional logic--were not relevant in this study. These results suggest that Chinese entrepreneurs who benefit from their improved political and social standing and increased capital are also making endeavors to take initiatives to contribute to the social and economic well-beings in the social areas that the entrepreneurs' industry intersect heavily. This study enriches our understanding of the creation of foundations from entrepreneurs' contextual background in an emerging market. The empirical validation of the antecedents of behavior change and civic leadership innovation also provides practical implications for policy-makers, philanthropy advisers, and nonprofit leaders.