Dissertations / Theses on the topic 'National Account System'

Concept populaire au sein de l’école française d’économie industrielle ainsi que dans le domaine des politiques industrielles de la période d’après Seconde guerre mondiale au début des années 1980s, la filière fait l’objet d’une résurgence dans la période actuelle. Ce retour s’est effectué, dans le langage et l’action politique, à la faveur des Etats Généraux de l’Industrie (EGI) de 2009. Toutefois, le flou qui entourait la notion de filière et qui avait conduit en partie à son abandon n’a pas été éclairci. Ce travail de thèse a pour objectif de proposer une vision de la notion de filière permettant d’en saisir les dynamiques dans le contexte économique actuel caractérisé par une internationalisation des activités productives. Outre cette dimension conceptuelle, les travaux qui vont suivre proposeront des méthodes de description et d’analyse de filière. Ces méthodes seront appliquées au domaine des oléo-protéagineux. La première partie de la thèse reviendra sur les acceptions et méthodes statistiques classiquement associées au concept de filière. La seconde partie quant à elle, en se basant sur les travaux de méso-économie politique, proposera une conception et une méthode méso-systémiques de la filière permettant d’en saisir les dynamiques
The popular concept, within the French school of industrial economics and of industrial policies, filiere from post-World War II to the early 1980s, is experiencing a resurgence in the current period. This revival was made, in language and political action, thanks to the 2009 Etats Generaux de l'Industrie (EGI). However, the vagueness surrounding the concept of filiere, which has led in part to its abandonment, has not been clarified. The objective of this thesis is to propose a vision of the notion of filiere that will make it possible to understand its dynamics in the current economic context characterized by an internationalization of productive activities. In addition to this conceptual dimension, the work that follows will propose methods for describing and analysing filiere. These methods will be applied to the field of oleo-proteaginous. The first part of the thesis will return to the statistical meanings and methods traditionally associated with the concept of filiere. The second part, based on meso-economical politics, will propose a meso-systemic conception and method of filiere in order to understand its dynamic

The aim of this masters thesis is to propound a complex treatise about the Gross Domestic Product of the Czech Republic between the years 2010 and 2015, with focus on growth dynamics, effect of GDP components according to the expenditure approach and the income approach, international comparison and relation to other economic measures. The thesis aspires to present and interpret the analysed data and put them into socio-economic context. Data for the analysis were retrieved from the National Accounts System, the methodology then emanates from the macroeconomic theory and statistical tools. While years after the financial crisis were characterized by a mild growth, years 2012 and 2013 were a recessional period after which came a sharp growth. Determinants of this development were mainly the situation on the world markets, expansionary monetary policy and anticipations of future development. From the items constituting GDP in the expenditure approach the gross capital formation had the main influence, in the income approach it was the net operating surplus. The economic development of the Czech Republic was relatively closely correlated with the development of the European Union during the analysed period. A significant negative correlation between the value of GDP and unemployment rate also existed, as well as a less significant negative correlation between the value of GDP and inflation rate, however the latter relation was not consistent.

The objective of this article is to offer those responsible for the Peruvian health rectorship reflections on sectoral policy derived from the study of the country’s National Health Accounts (1995-2014). While it is true that the country has increased its spending on health from 4.4 to 5.2% of GDP, 33% of its total funding comes from household «out of pocket expense», which indicates that change is necessary. Problems in the responsiveness of the health system to greater funding and public expenditure, linked to issues of rectorship and service organization, are apparent.Although there has been an increase in numbers of people with insurance, the restrictions on what is covered prevent the great majority of these people accessing health services. The most important change in the public administration of expenditure has been decentralization, while in the private administration it has been the vertical integration of providers and insurers, which has given rise to a new agent: the health investor.The article concludes that the country is still far from being able to finance the aim of universal access to health care. Recommendations to improve the funding, joint administration, and expenditure point, almost simultaneously, towards generating greater public funding and social security within an active policy aimed at improving the global efficiency and institutionality ofthe system, which should work to the advantage of better health results as well to drastically decrease household pocket expense. Therefore, the success of the financial function is closely related to the adequate performance of the functions of rectorship and provision.
El artículo tiene como objetivo ofrecer a los responsables de la rectoría en salud las reflexiones de política sectorial que se derivan del estudio de las Cuentas Nacionales de Salud (1995-2014) del país. Si bien el país ha incrementado el gasto en salud del 4,4 al 5,2% del PIB, el «gasto de bolsillo de los hogares» constituye el 33% del total del financiamiento, lo que requiere modificar sucomposición. Se advierten problemas en la capacidad de respuesta del sistema de salud al mayor financiamiento y gasto público, que se vinculan a temas de rectoría y organización de la prestación.Si bien el aseguramiento se ha incrementado, las restricciones en la oferta impiden que las personas afiliadas a algún tipo de seguro puedan, en su gran mayoría, acceder a los servicios de salud. El cambio más importante en la gestión pública del gasto es la descentralización, mientras que en la gestión privada lo es la integración vertical de prestadores y aseguradoras, dando surgimiento a un agente nuevo: el inversionista en salud.Se concluye que el país se encuentra, todavía lejos de poder financiar la meta de universalización del acceso en salud. Las recomendaciones para mejorar el financiamiento, mancomunación y el gasto apuntan, casi simultáneamente, a generar un mayor financiamiento público y de la seguridad social dentro de una activa política de mejora de la eficiencia global e institucional del sistema, la que debe redundar tanto en mejores resultados sanitarios, como en la disminución drástica del gasto de bolsillo. Por tanto, el buen éxito de la función financiera está íntimamente relacionado con el buen desempeño de las funciones de rectoría y prestación.

The satisfactory measurement of banking output has eluded statistical agencies since the inception of national income accounting. At the heart of the problem is the treatment of interest. Net interest payments are considered part of the output originating in the paying industries. When applied to the banking sector this practice results in unrealistically low or even negative output and an imputation is carried out to rectify the problem. This thesis identifies the problems surrounding the existing concepts and practices, discusses alternatives that have been proposed and develops a new approach to measuring banking output. The rate of interest is decomposed into a transfer and a service part and economic prices for banking services are constructed. Thus, nominal and real banking output are obtained in a straightforward manner. Empirical work points to the viability of the new approach.

Nowadays taxes are the most important tax income of the state budget and at the same time they affect the standard of living of the population in various ways. Although the countries try to harmonize tax systems, there are still considerable differences between them. The aim of the thesis is to capture taxes in the Czech Republic from the point of view of statistics and then perform the comparison within the countries of the European Union. The thesis contains a brief characterization of the national accounts and the classification of the taxes in the national accounts according to the ESA 2010. It further deals with the description of the Czech tax system, including a definition of the individual taxes. The subsequent section captures the tax burden expressed by tax quota and the rest of the thesis is devoted to the cluster analysis, which is then applied to the data from the annual national accounts. Using cluster analysis, EU countries have been divided into groups according to similarities and differences in tax systems and in particular on the basis of the tax quota.

The poor quality and fragmented state of international statistics for the hospitality and tourism sector lead international organizations like the World Tourism Organization (WTO), Organization of Economic Cooperation and Development (OECD) and the United Nations to develop and recognize a universally acceptable framework of tourism statistics. These efforts culminated into the development of the Tourism Satellite Accounts (TSA), the very first sector specific Satellite System of Accounts approved by the United Nations. The WTO has since made numerous efforts to promote the implementation of the TSA, more so in the developing countries. While the process is gaining momentum, the implementation of the entire TSA framework is a tedious procedure requiring a high level of financial and non-financial resources. This paradox, of scarce resources required for TSA implementation in developing countries that are in most need of its benefits, has been the crucial motivation for this research project. The present study proposes a framework for evaluating the implementation of the TSA so that the process is manageable and is able to economize on various resources required to implement this comprehensive statistical database. Using Tanzania as the case study, this research verifies the proposed framework for evaluating the TSA's implementation. The underlying model for the proposed implementation framework is the Co-alignment principle from the field of Strategic Management. Evidence of existence of the characteristics of Co-alignment model's components is verified, given the particular experience of TSA implementation in Tanzania. The results suggest that the process in Tanzania is currently misaligned and may require reallocation of certain resources to increase the effectiveness of TSA implementation. In context of the Co-alignment principle, there is evidence that the end-user needs have not been explicitly established. There is also a lack of knowledge regarding gaps that exist between the current statistical databases and how the TSA would be able to fill these shortcomings. This is true for both additional datasets required and the much needed improvements in statistical methodology. Furthermore, there is no clear prioritization of implementation tasks, which is contributing to the lack of financial sustainability of the project. There is indication that the allocation of current resources is misaligned with the requirements for developing institutional capacity, training, stakeholder support, (particularly with the private sector operators) and building a stable legislative framework to support the entire process. Finally, there are no clear performance monitoring and evaluation criteria to assess the ongoing performance of the implementation process as well as that of the entire statistical database. This is crucial to insure effectiveness of the resource allocation process. The conclusions from these observations have been proposed as recommendations to align the process of TSA implementation in Tanzania with the objective of increasing the efficiency of these ongoing efforts at the Ministry of Natural Resources and Tourism. Furthermore, it has been suggested that the proposed evaluation framework can be used for assessing the effectiveness of implementing any generic national or regional statistical database.
Ph. D.

Thesis deals with system of national accounts providing information for economic policy institutions. Relation of the system to economic theory is examined with focus on disposable income. We try to answer the question if SNA follows theory originally used for construction the system or if SNA constitutes separated stream of economic theory. Then, crucial concepts of GDP calculation as definition of economic activity, value added concept or concept of derived demand are discussed. Key problem is the relation of GDP to business cycle anylsis, thus, we use alternative indicator of economic activity for analysis of Czech economy.

Drug trade is a part of non-observed economy in the system of national accounts. Estimations of drug trade were made from demand side based on estimation of drug consumption. This needs estimations of drug users, which was possible to estimate from drug use prevalence in last year. Several surveys done in society were the data source. Other information from the surveys was information about frequency of drug use. Several research studies gave information about consumed drug quantity by one opportunity. Police and customs have a common database about drug seizures. The database is source for information about import and export of drugs, drug purities by production or import and by consumption or export. Police reports drug prices also. The physical indicators of the drug trade are recalculated by wholesale and retail prices into financial indicators, which are possible to record into system of national accounts.

A key challenge of the present is the growing number of consumer debtors, often caused by easy access to credit. Especially for people on low incomes, even an unforeseen event can lead to a situation in which credit rates can no longer be serviced. The result is insolvency. However, in the past many jurisdictions were not prepared for the challenges of low income insolvency. It was not until more recent times that legislators began to develop special insolvency procedures tailored to people with low incomes. This comparative research presents the insolvency proceedings of South Africa, in particular the recently introduced low income insolvency proceedings, and compares them with those of New Zealand, Great Britain and Germany, whereby Germany is the only one of these countries without a low-income insolvency procedure. It is established that each of these proceedings has advantages and disadvantages. It is also noted that despite the existence of insolvency proceedings, the number of consumer debtors continues to rise. Therefore, in addition to a proposal for insolvency proceedings combining the feasible aspects of each of the legal systems presented, it is also proposed to teach financial literacy at school in order to prevent over-indebtedness.

Mestrado em Economia e Políticas Públicas
A revisão do Sistema Normativo de Contas 95 (SEC 95) e a entrada em vigor do Sistema Europeu de Contas 2010 (SEC2010) originou alterações tanto na composição do Setor Público Empresarial (SPE) , como no Setor Público Administrativo (SPA). Este normativo revisto tornou dinâmica a fronteira entre estas duas realidades, surgindo assim uma realidade totalmente nova, as Entidades Públicas Reclassificas (EPR). As EPR são unidades institucionais que, pertenciam ao Setor Público Empresarial, mas são temporariamente reclassificadas como unidades do SPA, em virtude da aplicação de novos critérios qualitativos definidos pelo SEC2010. O objetivo primordial desta dissertação consiste em analisar as EPR, evidenciando se a reclassificação teve, ou não, um impacto significativo no seu desempenho. Para tal, apresenta-se um caso de estudo sobre o Arsenal do Alfeite, S.A.. A revisão da literatura efetuada mostra que o normativo legal aplicado às EPR torna a sua atuação no mercado menos competitiva e muito dependente do Orçamento de Estado. Por outro lado, e através do estudo ao Arsenal do Alfeite, S.A. foi possível inferir que as EPR apresentaram resultados líquidos piores imediatamente após a sua reclassificação.
The revision of the European System of National and Regional Accounts (ESA 95) and emergence of the European System of National and Regional Accounts 2010 (ESA 2010) led to changes in the composition of the Public Business Sector and the Central Goverment Sector. This new and developed regulation has made the boundary, between these two realities, dynamic, leding to the appearance of a new reality, Reclassified State-Owned Enterprises (Reclassified SOEs). The Reclassified SOEs are institutional units that belong to the Public Business Sector, but were temporarily reclassified as Central Government Sector units, due to the application of new qualitative criteria defined by ESA2010. The main purpose of this thesis is to analyze the Reclassified SOEs and reveal whether the reclassification had , or not, a significant impact on its performance. To rich this objective it was used Arsenal do Alfeite, S.A. as a case study. The literature review shows that the legal regulations applied to Reclassified SOEs makes its performance in the market less competitive and more dependent on the State Budget. On the other hand, and through the study of Arsenal do Alfeite, S.A., it was possible to infer that the Reclassified SOE presented worse results immediately after its reclassification.
info:eu-repo/semantics/publishedVersion

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Conselho Nacional de Pesquisa e Desenvolvimento Cient?fico e Tecnol?gico - CNPq
The health care financing consists of a structural and structuring element that underpins economic social practices that take care of human life. Considering the importance of funding the conduct, implementation and success of health policies, this work aimed to analyze the Public Expenditure of the Unified National Health System (SUS) in the state of Bahia, from 2009 to 2012. It is a quantitative study of a descriptive and analytical perspective, comparative and retrospective, covering all 417 municipalities in Bahia. The main data on funding for the health sector were declared by municipalities to Information System Public Health Budgets (SIOPS), collected between 2013 and 2014, and tabulated with the help of the National Health Accounts model (National Health Accounts - NHA), specifically using the Table 1 (Funding Sources for Finance Professionals), which was adapted to the reality of funding and Brazilian information systems. The results revealed that in Bahia public spending on the SUS, accumulated over four years of study, was about R$ 29,23 billion, 30% of which (8,66 billion) for the year 2012. In considering only the resources declared by municipalities to SIOPS, expended by the three spheres of government, there was an increase of 50,58% in the Public Expenditure on Health (GPS), totaling in the period from R$ 17,105 billion. The macro-East draws attention to the large volume of spending, surpassing the mark of R$ 1 billion every year, and two of its health regions, Salvador and Cama?ari, have been in the GPS ranking apex in the period. The health expenditure by size analysis showed that the vast majority of municipalities, about 70% did not reach the level of R$ 5 million. It was found in 2010 that 20% of resources, about R$ 410,30 million, were transferred to the 219 municipalities with the lowest Municipal Human Development Index (IDHM) the state, on the other hand, the 37 cities with the best IDHM received approximately 60% of federal funds, that is, more than R$ 1,23 billion. It was evident also that 30% of resources, approximately R$ 615,45 million, was allocated to 40% of the population, which is spread over 348 municipalities of the total of 417 present in Bahia and 50%, equivalent to more than R$ 1 billion, were also transferred to 40% of the population, but that is distributed in only 17 municipalities. With regard to the volume of federal funds specifically for the Mobile Emergency Service (SAMU), from 2009 to 2012, noted an increase of 148,31%, highlighting the East macro-region. However, half of the state health regions did not show whether spending records with this service. The relative share of SAMU as Average funding block component and high complexity grew in the period, reached 6,67% in 2012. Data analysis identified the existing inequalities in the distribution of resources among regions, health regions and municipalities in the state of Bahia, but also inequalities, as municipalities and regions were favored already privileged socioeconomic at the expense of locations where populations are greater risks of illness and death, which remained being contemplated with proportionally fewer resources in relation to their health needs. It is not intended to generalize these results, but it is expected this study to contribute in the formulation of health policy, planning and management of resources within the SUS.
O financiamento da aten??o ? sa?de consiste em um elemento estrutural e estruturante que alicer?a economicamente as pr?ticas sociais que cuidam da vida humana. Considerando a import?ncia do financiamento na condu??o, na execu??o e no ?xito das pol?ticas de sa?de, esta disserta??o teve como objetivo analisar o Gasto P?blico do Sistema ?nico de Sa?de (SUS) no estado da Bahia, no per?odo de 2009 a 2012. Trata-se de um estudo quantitativo do tipo descritivo-anal?tico, comparativo e retrospectivo, que abrangeu todos os 417 munic?pios baianos. Os principais dados acerca dos recursos financeiros destinados ao setor sa?de foram declarados pelos munic?pios ao Sistema de Informa??es sobre Or?amentos P?blicos em Sa?de (SIOPS), coletados entre 2013 e 2014, e tabulados com o aux?lio do modelo de Contas Nacionais de Sa?de (National Health Accounts ? NHA), especificamente com uso a Tabela 1 (Fontes de Financiamento por Agentes de Financiamento), que foi adaptada ? realidade do financiamento e dos sistemas de informa??o brasileiros. Os resultados revelaram que na Bahia o gasto p?blico com o SUS, acumulado nos quatro anos de estudo, foi de cerca de R$ 29,23 bilh?es, sendo 30% deste total (8,66 bilh?es) referentes ao ano de 2012. Ao considerar apenas os recursos declarados pelos munic?pios ao SIOPS, dispendidos pelas tr?s esferas de governo, verificou-se um crescimento de 50,58% no Gasto P?blico em Sa?de (GPS), totalizando no quadri?nio R$ 17,105 bilh?es. A macrorregi?o Leste chama aten??o pelo grande volume de gasto, ultrapassando a cifra de R$ 1 bilh?o em todos os anos, sendo que duas de suas regi?es de sa?de, Salvador e Cama?ari, estiveram no ?pice do ranking de GPS, no per?odo. A an?lise por porte de gasto em sa?de mostrou que a grande maioria dos munic?pios, cerca de 70%, n?o alcan?ou o patamar dos R$ 5 milh?es. Constatou-se, em 2010, que 20% dos recursos, cerca de R$ 410,30 milh?es, foram transferidos para os 219 munic?pios com os menores ?ndices de Desenvolvimento Humano Municipal (IDHM) do estado; por outro lado, os 37 munic?pios com os melhores IDHM, receberam, aproximadamente, 60% dos recursos federais, isto ?, mais de R$ 1,23 bilh?es. Evidenciou-se tamb?m que 30% dos recursos, em torno de R$ 615,45 milh?es, foi destinado a 40% da popula??o, que se encontra espalhada por 348 munic?pios do total de 417 presentes na Bahia e 50%, o equivalente a mais de R$ 1 bilh?o, foram transferidos tamb?m para 40% da popula??o, mas que se distribui por apenas 17 munic?pios. No que concerne ao volume de recursos federais destinados especificamente para o Servi?o de Atendimento M?vel de Urg?ncia (SAMU), de 2009 a 2012, notou-se um aumento de 148,31%, com destaque para a macrorregi?o Leste. Todavia, metade das regi?es de sa?de do estado n?o apresentou sequer registros de gasto com esse servi?o. A participa??o relativa do SAMU como componente do bloco de financiamento de M?dia e Alta Complexidade cresceu no per?odo, atingido 6,67%, em 2012. A an?lise dos dados permitiu identificar desigualdades existentes na distribui??o dos recursos entre macrorregi?es, regi?es de sa?de e munic?pios do estado da Bahia, e tamb?m iniquidades, uma vez que foram favorecidos os munic?pios e regi?es privilegiados socioeconomicamente, em detrimento das localidades onde as popula??es encontram maiores riscos de adoecer e morrer, as quais permaneceram sendo contempladas com recursos proporcionalmente menores em rela??o ?s suas necessidades de sa?de. N?o se pretende generalizar esses resultados, mas se espera com este estudo poder contribuir nos processos de formula??o da pol?tica de sa?de e de planejamento e gest?o dos recursos no ?mbito do SUS.

碩士
國立暨南國際大學
經濟學系
93
This study tries to account the importance of forest resources into the measurement of Green Net National Product (GNNP). The theory structure of this research is based on the framework for sustainability management of forest resources developed by Cairns (2001). The applied model allows revealing the multiple values of forest resources including soil protection, recreation, and lumber values, etc. The dynamic simulation software Vensim is used to simulate the possible economic impacts caused by forest-related policies. This study focuses on analyzing the possible social benefits from the double increases of forest recreations and forestland expansion plan. Because of the data restrictions and the limited works related to the issues, this study simplifies the model for estimation. The resulted values suggest that the implementation of these policies can create considerable benefits on the account of GNNP. The simulation result is showed that the GNNP is 11 trillion and 400 billion NT dollars in year 2011, while the traditional NNP is 11 trillion 300 billion NT dollars. The gap between the two demonstrates that the degradation and depletion of forest resources are much less than the beneficial services forests provide. For the simulated results of policy implementation to double increases of forest recreators can increase the social benefits by 1.1 trillion NT dollars. To increase the forestland coverage by 25,000 acres could generate 1.1 trillion dollars of benefits from the conservation of water resource and carbon storage.

The aim of the thesis is a framework analysis of the current situation and the use of environmental accounting in relation to sustainable development in the Czech Republic. To achieve the goal of this work were used analytical methods, content analysis, comparison and statistical data. In particular, official documents at the level of the European Union and the Czech Republic on sustainable development and environmental accounting were examined. The European Union has the main influence on the environmental accounting in the Czech Republic and Czech Republic, as a member of the European Union, therefore, act in accordance with established European objectives. Also, the institutions concerned were contacted by structured interview. The work provides a comprehensive description of the development and current state of environmental accounting in the Czech republic. Based on the findings also work provides an overall assessment of the situation and suggestions for potential improvement.

Mestrado em Desenvolvimento e Cooperação Internacional
A importância dos fluxos de ajuda internacional nos países em vias de desenvolvimento suscitou a análise do seu registo no Sistema de Contabilidade Nacional, tendo como referência o conceito de ajuda da OCDE. As evoluções recentes dotaram o Sistema de novos instrumentos de análise, designadamente, as contas satélite. Neste trabalho, apresentam-se os fundamentos teóricos do Sistema de Contabilidade Nacional das Nações Unidas de 1993, na elaboração das contas satélite e apresenta-se uma proposta para uma conta satélite da ajuda pública ao desenvolvimento, orientada para os aspectos funcionais . O caso prático consiste no estudo dos fluxos bilaterais entre Portugal e Moçambique, para os anos de 1995 e 1996. Em particular, incide nos empregos do sector institucional das administrações públicas, como unidade financiadora da ajuda pública ao desenvolvimento. Efectuou-se uma selecção das operações do Sistema de Contabilidade Nacional, com especial relevância no domínio da ajuda internacional. Propõe-se um estudo pormenorizado de alguns casos particulares: bolsas de estudo, missões de cooperação técnica de curta e longa duração e ajudas não reembolsáveis ligadas a projectos. Estudam-se as implicações de alteração de registo do quadro central em cada uma das situações, avaliando, posteriormente, o impacto de elaboração da conta satélite da ajuda internacional na balança de pagamentos, no défice público e no Produto Interno Bruto.
The importance of the aid flows in the developing countries justifies analysing its subsequent accounting in the System ofNational Accounts accordingly the OECD defmition of aid. The National Accounts have new tools dueto its recent evolutions namely the satellite accounts. This study presents the theoretical arguments for the elaboration of the satellite accounts accordingly the System ofNational Accounts of 1993, in particular, for a satellite account of official development assistance functionally oriented. A practical case consists in the study of the aid bilateral flows between Portugal and Mozambique, for the years of 1995 and 1996. ln particular, the general government sector uses since this institutional sector bears the expenditure. Also, the relevant flows in the System of National Accounts related with the international aid were selected. A detailed analysis occurred in some particular cases such as scholarships, consultants serving in recipient countries for short and long term and also other assistance project related. ln each case is presented an accounting proposal and its implications in the central framework of National Accounts. Additionally is referred the impact of the satellite account in the balance of payments, the public deficit and in the Gross Domestic Product.
N/A

This research focuses on the measurement of the non-observed economic activities by sector of South Africa for the 2011 and 2016 calendar years. The purpose of the research is to determine whether the current GDP as estimated by Statistics South Africa is under- or overestimated when considering the non-observed economy. The research is based on the 2008 System of National Accounts as it determines the guidelines, definitions and characteristics of the “Non-observed economy (NOE)” sector and it allows national accountants to use/supplement the research in the estimates of the GDP. This research follows a quantitative methodology where several surveys of Statistics South Africa are used. Where lack of data exists, some administrative data is used regarding the illegal activities. The findings of the research is that the total economy of South Africa is underestimated when taking into account the NOE activities.
Economics
M. Com. (Economics)

Η χρήση των Πληροφοριακών Συστημάτων συνεχώς αυξάνεται. Πλέον οι περισσότεροι οργανισμοί βασίζονται στην λειτουργία τους. Αχίλλειος πτέρνα αυτών είναι η ασφάλεια τους. Στη παρούσα μελέτη παρουσιάζονται τα βασικά θέματα που αφορούν την διαχείριση προσωπικών δεδομένων αναλύοντας την πολιτική ασφαλείας μιας εταιρείας του ελληνικού τραπεζικού τομέα . Αρχικά εντάσσεται η έννοια των Πληροφοριακών Συστημάτων. Ακολουθεί η έννοια της Πολιτικής Ασφάλειας στον ευρύτερο τομέα της Διαχείρισης της Ασφάλειας των Πληροφοριακών Συστημάτων καθώς και οι κατηγοριοποιήσεις των κινδύνων και των ζημιογόνων γεγονότων. Έπειτα προσδιορίζονται οι βασικές αρχές για την ανάπτυξη Πολιτικών Ασφάλειας των Πληροφοριακών Συστημάτων, διευκρινίζοντας το νομικό πλαίσιο προστασίας τραπεζικών δεδομένων και το απόρρητο τους. Η επόμενη ενότητα αφορά την εφαρμογή των Πολιτικών Ασφάλειας στο πλαίσιο της εταιρείας και καταγράφει τα απαραίτητα μέτρα για την επιτυχή και αποτελεσματική εφαρμογή τους. Ακολουθούν τα αποτελέσματα της μελέτης και οι προτάσεις για την βελτιστοποίηση της παρούσας κατάστασης και την αποφυγή μελλοντικών κινδύνων.
The use of Information Systems is constantly increasing. Now most of the organizations rely on them for their operation. Their vulnerable spot is their security. This study presents the main issues related to the management of personal data by analyzing the security policy of a company of Greek banking sector. Firstly, the concept of Information Systems is presented.Then a part of the concept of security policy in the broader field of Safety Management Information Systems and classifications of risks and loss events is presented. Afterwards identifying the key principles for the development of Rules of Security of Information Systems, specifying the legal framework for the protection of bank data and their privacy. The next section involves the implementation of security policies within the company and record the necessary steps for the successful and effective implementation. Then are the results of the study presented and recommendations for optimization of this situation and avoiding future risks.

The thesis deals with the emergence of bank and non-bank entities that provide a range of unique transaction-based payment services broadly called Mobile Financial Services (MFS) to unbanked, underserved and underbanked persons via mobile phones. Models of MFS from Mobile Network Operators (MNOs), banks, combinations of MNOs and banks, and independent Mobile Financial Services Providers are covered. Provision by non-banks of ‘bank-type’ services via mobile phones has been termed ‘transformational banking’ versus the ‘additive banking’ services from banks. All involve the concept of ‘branchless banking’ whereby ‘cash-in/cash out’ services are provided through ‘agents.’ Funds for MFS payments may available through a Stored Value Product (SVP), particularly through a Stored Value Account SVP variant offered by MNOs where value is stored as a redeemable fiat- or mobile ‘airtime’-based Store of Value. The competitive, legal, technical and regulatory nature of non-bank versus bank MFS models is discussed, in particular the impact of banking, payments, money laundering, telecommunications, e-commerce and consumer protection laws. Whether funding mechanisms for SVPs may amount to deposit-taking such that entities could be engaged in the ‘business of banking’ is discussed. The continued use of ‘deposit’ as the traditional trigger for the ‘business of banking’ is investigated, alongside whether transaction and paymentcentric MFS rises to the ‘business of banking.’ An extensive evaluation of ‘money’ based on the Orthodox and Claim School economic theories is undertaken in relation to SVPs used in MFS, their legal associations and import, and whether they may be deemed ‘money’ in law. Consumer protection for MFS and payments generally through current statute, contract, and payment law and common law condictiones are found to be wanting. Possible regulatory arbitrage in relation to MFS in South African law is discussed. The legal and regulatory regimes in the European Union, Kenya and the United States of America are compared with South Africa. The need for a coordinated payments-specific law that has consumer protections, enables proportional risk-based licensing of new non-bank providers of MFS, and allows for a regulator for retail payments is recommended. The use of trust companies and trust accounts is recommended for protection of user funds. | vi
Public, Constitutional and International Law
LLD

This study aimed to develop a causal chain that illustrates the path through which a variety of factors influence consumer financial vulnerability. In order to achieve the stated aim, it was necessary to firstly identify the factors that gave rise to consumers being financially vulnerable. Secondly, the nature of the causal chain between the identified factors was determined. Thirdly, the causes of consumer financial vulnerability according to key informants in the financial services industry were determined. Finally, based on the results of the first three stages, possible explanations for consumer financial vulnerability were provided. Before the construction of the causal chain could be explored, a theoretical framework regarding household financial position as well as financial attitudes and behaviours was provided. The theoretical framework was supported by a description of the linkages through which consumers function and transact in an economy by applying chain reasoning. The chain reasoning was extended by providing financial statements reflecting the results of consumers’ interactions in the macroeconomy with an extract from the national accounts of South Africa presenting the income statements, balance sheets and relevant financial ratios of consumers for the period in which the research was conducted (2008 to 2009). For this study, the explanatory sequential mixed methods design was deemed appropriate to achieve the proposed research objectives. The research process firstly consisted of a quantitative strand where the possible causes for consumer financial vulnerability were identified after which the results were validated with data obtained in the second phase by means of four focus group discussions. To determine the factors giving rise to and establish the causal chain of overall consumer financial vulnerability, regression analysis was conducted. Based on the results of the regression analysis, it became evident that the financial vulnerability chain is not a singular linear process but rather a non-linear process (with contemporaneous and singular linkages) with a variety of factors influencing financial vulnerability, but also influencing each other over time.
Management Accounting
D. Accounting Science